33 CFR § 386.14 - Reporting requirements.
---
identifier: "/us/cfr/t33/s386.14"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "33 CFR § 386.14 - Reporting requirements."
title_number: 33
title_name: "Navigation and Navigable Waters"
section_number: "386.14"
section_name: "Reporting requirements."
chapter_name: "CORPS OF ENGINEERS, DEPARTMENT OF THE ARMY, DEPARTMENT OF DEFENSE"
part_number: "386"
part_name: "CREDIT ASSISTANCE FOR WATER RESOURCES INFRASTRUCTURE PROJECTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "33 U.S.C. 3901"
regulatory_source: "88 FR 32675, May 22, 2023, unless otherwise noted."
cfr_part: "386"
---
# 386.14 Reporting requirements.
The borrower will provide annual audited financial statements, a public benefits report, and other reports to the Corps in the form and manner agreed upon in the credit agreement. These other reports may include, but are not limited to, an updated financial model and construction reports. The Corps may conduct periodic financial and compliance reviews or audits of the borrower and its project, as determined necessary by the Corps.