Borrower accounting methods, management reporting and audits.

CFR · 2024-01-01 · US · Title 7

(a) Borrowers are required to provide RUS an annual audit or financial statements. (b) (c) (d) (e) (f) (1) (2) (i) Two copies of the management reports and proposed “Annual Budget”. (ii) Financial information may be reported on Form RD 442-2 which includes Schedule 1, “Statement of Budget, Income and Equity” and Schedule 2, “Projected Cash Flow” or information in similar format. (iii) A copy of the rate schedule in effect at the time of submission. (g)

official document · source cfr-2024 · id 7:§ 1780.47