---
kind: "section"
citation: "7 C.F.R. § 1773.20"
title: "7"
number: "1773.20"
heading: "The auditor's submission of the reporting package."
url: "https://uscodex.org/cfr/7/1773.20"
---

# §1773.20. The auditor's submission of the reporting package.

- (a) **Time limit.** Within 90 days of the audit date, the auditor must deliver the reporting package to the auditee's governance board. At a minimum, copies should be provided for each member of the governance board and the manager. The auditor must also provide an electronic copy of the audit which meets the requirements of [§ 1773.21](/cfr/7/1773.21.md) for subsequent transmittal to RUS.
- (b) **Matters to be communicated.** Matters communicated to those charged with governance must include, but are not limited to the matters to be communicated as prescribed in the AICPA's professional standards AU-C [Section 260](/cfr/7/260.md), “The Auditor's Communication with Those Charged with Governance”.

## Notes

### Amendments

[83 FR 19907, May 7, 2018, as amended at 88 FR 7565, Feb. 6, 2023]

### Authority

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

### Source

Source: 83 FR 19907, May 7, 2018, unless otherwise noted.

### Amendments

[83 FR 19907, May 7, 2018, as amended at 88 FR 7565, Feb. 6, 2023]