# Policy on Audits of RUS Borrowers; Generally Accepted Government Auditing Standards (GAGAS)
> **Rural Utilities Service** · Direct final rule. · Published 2001-05-21 · Effective 2001-07-05 · 66 FR 27833
## Document
- **Document number:** 01-12127
- **Category:** rural-development
- **Sub-agency:** Rural Utilities Service
- **Federal Register citation:** 66 FR 27833
- **CFR reference:** 7 CFR 1773
- **Publication date:** 2001-05-21
- **Effective date:** 2001-07-05
## Abstract

The Rural Utilities Service (RUS) is amending its regulations to include in its audit requirements for electric and telecommunications borrowers recent amendments to the Generally Accepted Government Auditing Standards (GAGAS) issued by the Government Accounting Office (GAO) and to make other minor changes and corrections.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/05/21/01-12127/policy-on-audits-of-rus-borrowers-generally-accepted-government-auditing-standards-gagas)
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