Code of Federal Regulations · Section
§ 1773.45 — Regulatory Liabilities
7 C.F.R. § 1773.45
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The auditor's audit documentation shall support that all regulatory liabilities comply with the requirements of FASB Accounting Standards Codification (ASC) 980 or GASB Statement (GASBS) 62, as appropriate. For electric auditees only, the auditor's audit documentation shall document whether all regulatory liabilities have received RUS approval.
Authorizing Statute
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Short title7 U.S.C. § 901
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Under Secretary of Agriculture for Rural Development7 U.S.C. § 6941
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Congressional findings7 U.S.C. § 1921