83_FR_24112 83 FR 24011 - Policy on Audits of RUS Borrowers and Grantees

83 FR 24011 - Policy on Audits of RUS Borrowers and Grantees

DEPARTMENT OF AGRICULTURE
Rural Utilities Service

Federal Register Volume 83, Issue 101 (May 24, 2018)

Page Range24011-24012
FR Document2018-11108

The Rural Utilities Service (RUS) is correcting a final rule with request for comment that appeared in the Federal Register on May 7, 2018, and is extending the comment period and delaying the effective date. The document amended regulations regarding its Policy on Audits to incorporate 2011 revisions to the Generally Accepted Government Auditing Standards (GAGAS) issued by the Government Accountability Office (GAO), the clarified audit standards issued by the American Institute of Certified Public Accountants (AICPA) in 2011, and Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Audit Requirements, issued by the Office of Management and Budget on December 26, 2013, and adopted by USDA on December 26, 2014. The document also expanded and clarified the regulations to: Include grant recipients, amend peer review requirements, amend reporting requirements, expand the options for the electronic filing of audits, and clarify a number of existing audit requirements, and amended the title to reflect this change.

Federal Register, Volume 83 Issue 101 (Thursday, May 24, 2018) 
[Federal Register Volume 83, Number 101 (Thursday, May 24, 2018)]
[Rules and Regulations]
[Pages 24011-24012]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-11108]


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DEPARTMENT OF AGRICULTURE

Rural Utilities Service

7 CFR Part 1773

RIN 0572-AC33


Policy on Audits of RUS Borrowers and Grantees

AGENCY: Rural Utilities Service, USDA.

ACTION: Final rule with request for comment; correction; delay of 
effective date; extension of comment period.

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SUMMARY: The Rural Utilities Service (RUS) is correcting a final rule 
with request for comment that appeared in the Federal Register on May 
7, 2018, and is extending the comment period and delaying the effective 
date. The document amended regulations regarding its Policy on Audits 
to incorporate 2011 revisions to the Generally Accepted Government 
Auditing Standards (GAGAS) issued by the Government Accountability 
Office (GAO), the clarified audit standards issued by the American 
Institute of Certified Public Accountants (AICPA) in 2011, and Uniform 
Administrative Requirements, Cost Principles, and Audit Requirements 
for Federal Awards, Subpart F, Audit Requirements, issued by the Office 
of Management and Budget on December 26, 2013, and adopted by USDA on 
December 26, 2014. The document also expanded and clarified the 
regulations to: Include grant recipients, amend peer review 
requirements, amend reporting requirements, expand the options for the 
electronic filing of audits, and clarify a number of existing audit 
requirements, and amended the title to reflect this change.

DATES: 
    Effective Dates: The correction is effective May 24, 2018. The 
effective date for the final rule published in the Federal Register on 
Monday, May 7, 2018 (83 FR 19905), is delayed from July 6, 2018, to 
July 23, 2018.
    Applicability Date: The final rule published in the Federal 
Register on Monday, May 7, 2018 (83 FR 19905), is applicable for 
financial audits for

[[Page 24012]]

periods ending on or after December 15, 2018.
    Comment Date: The comment due date for the final rule published in 
the Federal Register on Monday, May 7, 2018 (83 FR 19905), is extended. 
Comments must be received by RUS on or before June 22, 2018.

ADDRESSES: Submit comments by either of the following methods:
     Federal eRulemaking Portal at https://www.regulations.gov/. Follow instructions for submitting comments. The 
Federal Docket Management System (FDMS) number is RUS-17-Agency-0001.
     Postal Mail/Commercial Delivery: Please send your comments 
addressed to Thomas P. Dickson, Acting Director, Program Development 
and Regulatory Analysis, Rural Utilities Service, U.S. Department of 
Agriculture, 1400 Independence Avenue SW, STOP 1522, Room 5164-S, 
Washington, DC 20250-1522.
    Additional information about Rural Development and its programs is 
available on the internet at https://www.rd.usda.gov/.

FOR FURTHER INFORMATION CONTACT: William Chris Colberg, Acting Chief, 
Technical Accounting and Auditing Staff, Program Accounting Services 
Division, Rural Utilities Service, U.S. Department of Agriculture, 1400 
Independence Avenue SW, STOP 1523, Washington, DC 20250-1523. 
Telephone: (202) 720-1905.

SUPPLEMENTARY INFORMATION: In FR Doc. 2018-09501, appearing on page 
19906 in the Federal Register of Monday, May 7, 2018, the following 
correction is made:

Background [Corrected]

    On page 19906, in the third column, the Uniform Resource Locator 
(URL) ``https://www.rd.usda.gov/publications/regulations-guidlines/rural-utilities-service-audit'' is corrected to read ``https://www.rd.usda.gov/publications/regulations-guidelines/bulletins/program-accounting''.

    Dated: May 18, 2018.
Kenneth L. Johnson,
Administrator, Rural Utilities Service.
[FR Doc. 2018-11108 Filed 5-23-18; 8:45 am]
 BILLING CODE P

Federal Register / Vol. 83, No. 101 / Thursday, May 24, 2018 / Rules and Regulations 24011 (5) Minor renovation, improvement, any alternative. APHIS will mail notice documentation in accordance with the and maintenance of facilities. Examples upon request. CEQ regulations and these regulations. are: * * * * * Done in Washington, DC, this 18th day of (i) Renovation of existing laboratories May 2018. and other facilities. § 372.9 [Amended] Greg Ibach, (ii) Functional replacement of parts ■ 12. Newly redesignated § 372.9 is Under Secretary, Marketing and Regulatory and equipment. amended by removing the second Programs. (iii) Minor additions to existing sentence and the word ‘‘administrative’’ [FR Doc. 2018–11083 Filed 5–23–18; 8:45 am] facilities. in the last sentence. BILLING CODE 3410–34–P (iv) Minor excavations of land and ■ 13. A new § 372.10 is added to read repairs to properties. as follows: * * * * * DEPARTMENT OF AGRICULTURE § 372.10 Process for rapid response to § 372.6 [Removed] emergencies. Rural Utilities Service ■ 7. Section 372.6 is removed. When it is determined (by the Administrator or the delegated Agency 7 CFR Part 1773 §§ 372.7 through 372.10 [Redesignated as official responsible for environmental §§ 372.6 through 372.9] review) that an emergency exists that RIN 0572–AC33 ■ 8. Sections 372.7 through 372.10 are requires immediate action before redesignated as §§ 372.6 through 372.9, preparing and completing the usual Policy on Audits of RUS Borrowers respectively. NEPA review, then the provisions of and Grantees ■ 9. Newly redesignated § 372.6 is this section apply. AGENCY: Rural Utilities Service, USDA. revised to read as follows: (a) The Administrator or the delegated Agency official responsible for ACTION: Final rule with request for § 372.6 Early planning. environmental review may take actions comment; correction; delay of effective Prospective applicants are encouraged that are necessary to control the date; extension of comment period. to contact APHIS program officials to immediate impacts of the emergency SUMMARY: The Rural Utilities Service determine what types of environmental and that are urgently needed to prevent (RUS) is correcting a final rule with analyses or documentation, if any, need imminent damage to public health or request for comment that appeared in to be prepared. safety, or prevent threats to valuable the Federal Register on May 7, 2018, ■ 10. Newly redesignated § 372.7 is resources. When taking such actions, and is extending the comment period amended by revising the section the Administrator or the delegated and delaying the effective date. The heading and paragraph (b)(4) to read as Agency official responsible for document amended regulations follows: environmental review will consider the regarding its Policy on Audits to probable environmental consequences incorporate 2011 revisions to the § 372.7 Planning and decision points and of the emergency action and mitigate public involvement. Generally Accepted Government foreseeable adverse environmental effects to the extent practicable. Auditing Standards (GAGAS) issued by * * * * * the Government Accountability Office (b) * * * (b) If a proposed emergency action is normally analyzed in an environmental (GAO), the clarified audit standards (4) All environmental documents and assessment as described in § 372.5 and issued by the American Institute of comments received will be made the nature and scope of proposed Certified Public Accountants (AICPA) in available to the public via emergency actions are such that there is 2011, and Uniform Administrative Regulations.gov. insufficient time to prepare an EA and Requirements, Cost Principles, and ■ 11. Newly redesignated § 372.8 is FONSI before commencing the proposed Audit Requirements for Federal Awards, amended as follows: Subpart F, Audit Requirements, issued ■ a. In paragraph (a) introductory text, action, the Administrator shall consult with APHIS’ Chief of Environmental by the Office of Management and by adding a sentence at the end of the Budget on December 26, 2013, and paragraph; and Risk Analysis Services about alternative arrangements for NEPA adopted by USDA on December 26, ■ b. In paragraph (a)(1), by removing the compliance. APHIS’ Chief of 2014. The document also expanded and citation ‘‘§ 372.8’’ and adding the Environmental and Risk Analysis clarified the regulations to: Include citation ‘‘§ 372.7’’ in its place; and Services may authorize emergency grant recipients, amend peer review ■ c. By revising paragraph (a)(3). The addition and revision read as alternative arrangements for completing requirements, amend reporting follows: the required NEPA compliance requirements, expand the options for documentation. Any alternative the electronic filing of audits, and § 372.8 Processing and use of arrangements must be documented and clarify a number of existing audit environmental documents. notice of their use provided to CEQ. requirements, and amended the title to (a) * * * This determination is based (c) If a proposed emergency action is reflect this change. on information provided in the NEPA likely to result in significant DATES: document and available in the record. environmental impacts, then APHIS Effective Dates: The correction is * * * * * will immediately consult with CEQ and effective May 24, 2018. The effective (3) Changes to environmental request alternative arrangements in date for the final rule published in the sradovich on DSK3GMQ082PROD with RULES assessments and findings of no accordance with CEQ regulations at 40 Federal Register on Monday, May 7, significant impact that are prompted by CFR 1506.11. Such alternative 2018 (83 FR 19905), is delayed from July comments, new information, or any arrangements will apply only to the 6, 2018, to July 23, 2018. other source, will normally be proposed actions necessary to control Applicability Date: The final rule announced in the same manner as the the immediate impacts of the published in the Federal Register on notice of availability prior to emergency. Other proposed actions Monday, May 7, 2018 (83 FR 19905), is implementing the proposed action or remain subject to NEPA analysis and applicable for financial audits for VerDate Sep<11>2014 18:07 May 23, 2018 Jkt 244001 PO 00000 Frm 00009 Fmt 4700 Sfmt 4700 E:\FR\FM\24MYR1.SGM 24MYR1

24012 Federal Register / Vol. 83, No. 101 / Thursday, May 24, 2018 / Rules and Regulations periods ending on or after December 15, DEPARTMENT OF TRANSPORTATION WA. For information on the availability 2018. of this material at the FAA, call 206– Federal Aviation Administration 231–3195. It is also available on the Comment Date: The comment due date for the final rule published in the internet at http://www.regulations.gov 14 CFR Part 39 by searching for and locating Docket No. Federal Register on Monday, May 7, [Docket No. FAA–2017–0530; Product FAA–2017–0530. 2018 (83 FR 19905), is extended. Comments must be received by RUS on Identifier 2017–NM–012–AD; Amendment Examining the AD Docket 39–19271; AD 2018–09–14] or before June 22, 2018. You may examine the AD docket on RIN 2120–AA64 the internet at http:// ADDRESSES: Submit comments by either of the following methods: www.regulations.gov by searching for Airworthiness Directives; Bombardier, and locating Docket No. FAA–2017– • Federal eRulemaking Portal at Inc., Airplanes 0530; or in person at the Docket https://www.regulations.gov/. Follow Management Facility between 9 a.m. AGENCY: Federal Aviation instructions for submitting comments. Administration (FAA), Department of and 5 p.m., Monday through Friday, The Federal Docket Management Transportation (DOT). except Federal holidays. The AD docket System (FDMS) number is RUS–17– contains this AD, the regulatory ACTION: Final rule. Agency–0001. evaluation, any comments received, and • Postal Mail/Commercial Delivery: SUMMARY: We are superseding other information. The address for the Please send your comments addressed Airworthiness Directive (AD) 2016–11– Docket Office (telephone 800–647–5527) to Thomas P. Dickson, Acting Director, 02, which applied to all Bombardier, is Docket Management Facility, U.S. Inc., Model CL–600–2C10 (Regional Jet Department of Transportation, Docket Program Development and Regulatory Series 700, 701, & 702) airplanes; Model Operations, M–30, West Building Analysis, Rural Utilities Service, U.S. CL–600–2D15 (Regional Jet Series 705) Ground Floor, Room W12–140, 1200 Department of Agriculture, 1400 New Jersey Avenue SE, Washington, DC Independence Avenue SW, STOP 1522, airplanes; Model CL–600–2D24 (Regional Jet Series 900) airplanes; and 20590. Room 5164–S, Washington, DC 20250– Model CL–600–2E25 (Regional Jet Series FOR FURTHER INFORMATION CONTACT: Aziz 1522. Ahmed, Aerospace Engineer, Airframe 1000) airplanes. AD 2016–11–02 Additional information about Rural required repetitive inspections of the and Mechanical Systems Section, FAA, Development and its programs is upper and lower engine pylons for New York ACO Branch, 1600 Stewart available on the internet at https:// protruding, loose, or missing fasteners; Avenue, Suite 410, Westbury, NY www.rd.usda.gov/. and repair if necessary. This AD 11590; telephone 516–228–7329; fax continues to require the repetitive 516–794–5531. FOR FURTHER INFORMATION CONTACT: inspections of the upper and lower SUPPLEMENTARY INFORMATION: William Chris Colberg, Acting Chief, engine pylons for protruding, loose, or Discussion Technical Accounting and Auditing missing fasteners; and repair if Staff, Program Accounting Services We issued a notice of proposed necessary. This AD also requires Division, Rural Utilities Service, U.S. replacement of affected fasteners, which rulemaking (NPRM) to amend 14 CFR Department of Agriculture, 1400 terminates the inspections. This AD was part 39 to supersede AD 2016–11–02, Independence Avenue SW, STOP 1523, prompted by reports of loose or missing Amendment 39–18529 (81 FR 33371, Washington, DC 20250–1523. fasteners and collars on the upper and May 26, 2016) (‘‘AD 2016–11–02’’). AD Telephone: (202) 720–1905. lower engine pylon structure common 2016–11–02 applied to all Bombardier, to the upper and lower pylon skin Inc., Model CL–600–2C10 (Regional Jet SUPPLEMENTARY INFORMATION: In FR Doc. Series 700, 701, & 702) airplanes; Model 2018–09501, appearing on page 19906 panels and engine thrust fitting. We are issuing this AD to address the unsafe CL–600–2D15 (Regional Jet Series 705) in the Federal Register of Monday, May airplanes; Model CL–600–2D24 7, 2018, the following correction is condition on these products. (Regional Jet Series 900) airplanes; and made: DATES: This AD is effective June 28, Model CL–600–2E25 (Regional Jet Series 2018. 1000) airplanes. The NPRM published Background [Corrected] The Director of the Federal Register in the Federal Register on June 12, 2017 approved the incorporation by reference (82 FR 26864). The NPRM was On page 19906, in the third column, of a certain publication listed in this AD prompted by reports of loose or missing the Uniform Resource Locator (URL) as of June 28, 2018. ‘‘https://www.rd.usda.gov/publications/ fasteners and collars on the upper and The Director of the Federal Register lower engine pylon structure common regulations-guidlines/rural-utilities- approved the incorporation by reference service-audit’’ is corrected to read to the upper and lower pylon skin of certain other publications listed in panels and engine thrust fitting. The ‘‘https://www.rd.usda.gov/publications/ this AD as of June 10, 2016 (81 FR regulations-guidelines/bulletins/ NPRM proposed to continue to require 33371, May 26, 2016). the repetitive inspections of the upper program-accounting’’. ADDRESSES: For service information and lower engine pylons for protruding, Dated: May 18, 2018. identified in this final rule, contact loose, or missing fasteners; and repair if Kenneth L. Johnson, Bombardier, Inc., 400 Côte Vertu Road necessary. The NPRM also proposed to Administrator, Rural Utilities Service. West, Dorval, Québec H4S 1Y9, Canada; require replacement of affected sradovich on DSK3GMQ082PROD with RULES telephone 514–855–5000; fax 514 855– fasteners, which terminates the [FR Doc. 2018–11108 Filed 5–23–18; 8:45 am] 7401; email thd.crj@ inspections. We are issuing this AD to BILLING CODE P aero.bombardier.com; internet http:// prevent protruding, loose, or missing www.bombardier.com. You may view fasteners, which could result in this referenced service information at structural failure of the engine pylons. the FAA, Transport Standards Branch, Transport Canada Civil Aviation 2200 South 216th Street, Des Moines, (TCCA), which is the aviation authority VerDate Sep<11>2014 18:07 May 23, 2018 Jkt 244001 PO 00000 Frm 00010 Fmt 4700 Sfmt 4700 E:\FR\FM\24MYR1.SGM 24MYR1


Document Created: 2018-05-24 00:06:02
Document Modified: 2018-05-24 00:06:02
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionRules and Regulations
ActionFinal rule with request for comment; correction; delay of effective date; extension of comment period.
DatesEffective Dates: The correction is effective May 24, 2018. The effective date for the final rule published in the Federal Register on Monday, May 7, 2018 (83 FR 19905), is delayed from July 6, 2018, to July 23, 2018.
ContactWilliam Chris Colberg, Acting Chief, Technical Accounting and Auditing Staff, Program Accounting Services Division, Rural Utilities Service, U.S. Department of Agriculture, 1400 Independence Avenue SW, STOP 1523, Washington, DC 20250-1523. Telephone: (202) 720-1905.
FR Citation83 FR 24011 
RIN Number0572-AC33
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