7 CFR § 1767.14 - Interpretations of the Rural Development uniform system of accounts.

---
identifier: "/us/cfr/t7/s1767.14"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "7 CFR § 1767.14 - Interpretations of the Rural Development uniform system of accounts."
title_number: 7
title_name: "Agriculture"
section_number: "1767.14"
section_name: "Interpretations of the Rural Development uniform system of accounts."
chapter_name: "RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE"
part_number: "1767"
part_name: "ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS"
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  6941"
regulatory_source: "58 FR 59825, Nov. 10, 1993, unless otherwise noted."
cfr_part: "1767"
---


# 1767.14 Interpretations of the Rural Development uniform system of accounts.

To maintain uniformity in accounting, borrowers must submit questions concerning interpretations of the Rural Development USoA, in writing, to the AA-PARA, for consideration and decision.

(Approved by the Office of Management and Budget under control number 0572-0002)

[73 FR 30280, May 27, 2008]