Compliance Testing for USDA Audits

ID Status Date Public/Private Industry AHACPA Contact
#6721 Closed public Rural Development Les Sparks
Customer Reply

What guidance exists for compliance auditing/testing for USDA RD audits? HUD offers specific guidance and the PPC AP-14 is taken from that HUD guidance in providing auditors with a checklist approach for compliance testing.

RD just has the HB3560-2 Handbook, which has all the info one would need but we’ve struggled to make a useful checklist out of it.

What do you see audit firms doing in the industry?

Kathy Christensen

From Les Sparks:

There is a great diversity in the approaches to RD audits. That is due to the audit being primarily a financial audit with any looking at noncompliance being related to only financial statement materiality. It is much easier when the only noncompliance we are trying to detect is that which could/would be material to the financial statements.

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