---
kind: "section"
citation: "7 C.F.R. § 1709.21"
title: "7"
number: "1709.21"
heading: "Audit requirements."
url: "https://uscodex.org/cfr/7/1709.21"
---

# §1709.21. Audit requirements.


The grantee shall provide the Agency with an audit for each year, beginning with the year in which a portion of the financial assistance is expended, in accordance with the following:

- (a) If the recipient is a for-profit entity, an electric or telecommunications cooperative, or any other entity not covered by the definition of “non-Federal entity” in [2 CFR 200.1](/cfr/2/200.1.md), the recipient shall provide an independent audit report in accordance with [7 CFR part 1773](/cfr/7/part1773.md) and the grant agreement.
- (b) If the recipient is a non-Federal entity, as defined in [2 CFR 200.1](/cfr/2/200.1.md), the recipient shall provide an audit in accordance with [subpart F](/cfr/7/subpartF.md) of [2 CFR part 200](/cfr/2/part200.md).

## Notes

### Amendments

[70 FR 5351, Feb. 2, 2005, as amended at 79 FR 76002, Dec. 19, 2014; 88 FR 7561, Feb. 6, 2023]

### Authority

Authority: 5 U.S.C. 301, 7 U.S.C. 901 et seq.

### Source

Source: 70 FR 5351, Feb. 2, 2005, unless otherwise noted.

### Amendments

[70 FR 5351, Feb. 2, 2005, as amended at 79 FR 76002, Dec. 19, 2014; 88 FR 7561, Feb. 6, 2023]