# Policy on Audits of RUS Borrowers; Management Letter
> **Rural Utilities Service** · Direct final rule. · Published 2001-05-21 · Effective 2001-07-05 · 66 FR 27829
## Document
- **Document number:** 01-12129
- **Category:** rural-development
- **Sub-agency:** Rural Utilities Service
- **Federal Register citation:** 66 FR 27829
- **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 by revising certain requirements regarding the management letter to be provided to RUS by certified public accountants (CPAs) as part of audits of RUS borrowers.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/05/21/01-12129/policy-on-audits-of-rus-borrowers-management-letter)
---
*AI Analytics · CC0 1.0*