(g) deferred levies and deferred credits. Please inform the auditors if any information was brought to the attention of the auditor during the audit to indicate that the auditor has submitted a detailed schedule for deferred and deferred appropriations, including, but not limited to, margin stabilization plans, revenue carry-forward plans and deferred costs. This schedule must be included as additional information or in the closing schedule; and fn 4 Public registration for the purposes of the reports of the statutory auditor on the financial statements of an entity subject to prudential supervision, established in accordance with the financial reporting rules of a public regulator, includes circumstances in which the public must make specific requests for access to the report or copies of the report. On the other hand, the statutory auditor would be prevented from using this form of reporting in circumstances where the entity voluntarily distributes or at its express request the financial statements to parties other than the regulator. [Footnote added, valid for review of financial statements for periods ending December 31, 1996 or after December 31, 1996, by a statement on audit standards 77.] Systems and procedures for the regular and thorough implementation of compliance monitoring planning, communication with developers and property managers, knowledge reports, corrective actions and documentation on solving identified problems. Asset managers and compliance specialists regularly work with property managers to promote understanding of reporting requirements and compliance issues. Accounting-based financial statements, as discussed above, are not considered to be based on a “comprehensive accounting basis," as provided in paragraph 04 of this section, as the criteria used to establish such financial statements do not meet the requirement to be “significantly supportive criteria," although the criteria are clear. The comptroller of accounts must report on compliance with aspects of contractual agreements and regulatory requirements, including at least comments on the following: (ii) recipients of all other support programs under assistance programs under electricity and telecommunications programs, requirements for the establishment and equipment of RUS with all necessary financial reports with the required time and timely requirements. , according to this specific programme. The auditor decides whether anything was brought to the attention of the auditor during the audit to emphasize that the information provided by rus at the time of his last submission does not correspond to the recipient`s verified records. If the fellow indicates that an amended report has been submitted, the comments should relate to the revised report.
This section applies to reports published on or after July 1, 1989.