7 CFR § 1773.20 - The auditor's submission of the reporting package.

---
identifier: "/us/cfr/t7/s1773.20"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "7 CFR § 1773.20 - The auditor's submission of the reporting package."
title_number: 7
title_name: "Agriculture"
section_number: "1773.20"
section_name: "The auditor's submission of the reporting package."
chapter_name: "RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE"
part_number: "1773"
part_name: "POLICY ON AUDITS OF RUS AWARDEES"
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  7 U.S.C. 1921  7 U.S.C. 6941"
regulatory_source: "83 FR 19907, May 7, 2018, unless otherwise noted."
cfr_part: "1773"
---


# 1773.20 The auditor's submission of the reporting package.

(a) *Time limit.* Within 90 days of the audit date, the auditor must deliver the reporting package to the auditee's governance board. At a minimum, copies should be provided for each member of the governance board and the manager. The auditor must also provide an electronic copy of the audit which meets the requirements of § 1773.21 for subsequent transmittal to RUS.

(b) *Matters to be communicated.* Matters communicated to those charged with governance must include, but are not limited to the matters to be communicated as prescribed in the AICPA's professional standards AU-C Section 260, “The Auditor's Communication with Those Charged with Governance”.

[83 FR 19907, May 7, 2018, as amended at 88 FR 7565, Feb. 6, 2023]