# Policy on Audits of RUS Borrowers; Generally Accepted Government Auditing Standards (GAGAS)
> **Rural Utilities Service** · Notice of confirmation of direct final rule. · Published 2001-07-18 · Effective 2001-07-05 · 66 FR 37406
## Document
- **Document number:** 01-17932
- **Category:** rural-development
- **Sub-agency:** Rural Utilities Service
- **Federal Register citation:** 66 FR 37406
- **CFR reference:** 7 CFR 1773
- **Publication date:** 2001-07-18
- **Effective date:** 2001-07-05
## Abstract

The Rural Utilities Service (RUS) hereby gives notice that no adverse comments were received regarding the direct final rule 7 CFR part 1773, Policy on Audits of RUS Borrowers; Generally Accepted Government Auditing Standards (GAGAS), and confirms the effective date of the direct final rule.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/07/18/01-17932/policy-on-audits-of-rus-borrowers-generally-accepted-government-auditing-standards-gagas)
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