7 CFR § 1709.21 - Audit requirements.

---
identifier: "/us/cfr/t7/s1709.21"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "7 CFR § 1709.21 - Audit requirements."
title_number: 7
title_name: "Agriculture"
section_number: "1709.21"
section_name: "Audit requirements."
chapter_name: "RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE"
part_number: "1709"
part_name: "ASSISTANCE TO HIGH ENERGY COST COMMUNITIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301, 7 U.S.C. 901"
regulatory_source: "70 FR 5351, Feb. 2, 2005, unless otherwise noted."
cfr_part: "1709"
---


# 1709.21 Audit requirements.

The grantee shall provide the Agency with an audit for each year, beginning with the year in which a portion of the financial assistance is expended, in accordance with the following:

(a) If the recipient is a for-profit entity, an electric or telecommunications cooperative, or any other entity not covered by the definition of “non-Federal entity” in 2 CFR 200.1, the recipient shall provide an independent audit report in accordance with 7 CFR part 1773 and the grant agreement.

(b) If the recipient is a non-Federal entity, as defined in 2 CFR 200.1, the recipient shall provide an audit in accordance with subpart F of 2 CFR part 200.

[70 FR 5351, Feb. 2, 2005, as amended at 79 FR 76002, Dec. 19, 2014; 88 FR 7561, Feb. 6, 2023]