---
kind: "section"
citation: "7 C.F.R. § 1744.209"
title: "7"
number: "1744.209"
heading: "Records."
url: "https://uscodex.org/cfr/7/1744.209"
---

# §1744.209. Records.

- (a) The records of borrowers, including records relating to qualified investments, shall be subject to the auditing procedures prescribed in [part 1773](/cfr/7/part1773.md) of this chapter. RUS reserves the right to review the records of the borrower relating to qualified investments to determine if the borrower is in compliance with this subpart.
- (b) Borrowers shall report to RUS on the end-of-year operating report, RUS Form 479, the current status and principal amount of each qualified investment it has made or is committed to make pursuant to [§ 1744.202](/cfr/7/1744.202.md).

## Notes

### Source

Source: 58 FR 52642, Oct. 12, 1993, unless otherwise noted.

### Authority

Authority: 7 U.S.C. 901 et seq., 1921 et seq., and 6941 et seq.

### Source

Source: 55 FR 39396, Sept. 27, 1990, unless otherwise noted.