7 CFR § 1710.412 - Borrower accounting methods, management reporting, and audits.

---
identifier: "/us/cfr/t7/s1710.412"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "7 CFR § 1710.412 - Borrower accounting methods, management reporting, and audits."
title_number: 7
title_name: "Agriculture"
section_number: "1710.412"
section_name: "Borrower accounting methods, management reporting, and audits."
chapter_name: "RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE"
part_number: "1710"
part_name: "GENERAL AND PRE-LOAN POLICIES AND PROCEDURES COMMON TO ELECTRIC LOANS AND GUARANTEES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "7 U.S.C. 901  1921  and 6941"
regulatory_source: "57 FR 1053, Jan. 9, 1992, unless otherwise noted."
cfr_part: "1710"
---


# 1710.412 Borrower accounting methods, management reporting, and audits.

Nothing in this subpart changes a Borrower's obligation to comply with RUS's accounting, monitoring and reporting requirements. In addition thereto, the Administrator may also require additional management reports that provide the agency with a means of evaluating the extent to which the goals and objectives identified in the EE Plan are being accomplished.