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["                                                                    USDA - RUS",null,"Title  of  Information  Document",{"$nulls":5},"OMB  No."]
[null,null," Policy on Audits of RUS Borrowers",{"$nulls":6},"0572-0095"]
[" SUMMARY  OF  INFORMATION  COLLECTION",{"$nulls":7},"Date  Prepared"]
[null,null," ",{"$nulls":6},"2009-06-01"]
[" INSTRUCTIONS:"," ",null,null,">","(f)  TOTAL",null,"(h)  TOTAL",null,"(k)  TOTAL"]
["Use this form when a single information collection document involves multiple reporting and                  ",null,null,null,">","-","= (e)  Average","-","= (g)  Average","-","= (j)  Average"]
["  recordkeeping requirements.  ",null,null,null,">","(d)  TOTAL",null,"(f)  TOTAL",null,"(i)  TOTAL"]
["         IDENTIFICATION  OF  REPORTING  AND  RECORDKEEPPING  REQUIREMENTS",{"$nulls":5},"ANNUAL  BURDEN"]
[null,null,"FORM",null,null,"REPORTS",null,null,null,"RECORDS"]
[null,null,"NO(s)","NO.  OF","NO.  OF","TOTAL","HOURS","TOTAL","NO.  OF","ANNUAL","TOTAL"]
["SECTION  OF",null,"(If  \"none\"","RESPON-","RESPONSES","ANNUAL","PER","HOURS","RECORD-","HOURS  PER","RECORD-"]
["REGULATIONS","DESCRIPTION","so  state)","DENTS","PER","RESPONSES","RESPONSE","(Col.  f  &  g)","KEEPERS","RECORD-","KEEPING"]
[{"$nulls":4},"RESPON-","(Col.  d  &  e)",null,null,null,"KEEPER","HOURS"]
[{"$nulls":4},"DENT",{"$nulls":5},"(Col.  i  &  j)"]
["(a)","(b)","(c)","(d)","(e)","(f)","(g)","(h)","(i)","(j)","(k)"]
[]
["1773.4(c)","Selection of CPA ",null,100,1,100,0.25,25]
[{"$nulls":5},"  ",null," ",null,null," "]
["1773.4(f)","Auditor's Report ",null,1250,1,1250,11,13750]
[{"$nulls":5}," ",null," "]
["1773.4(g)","Plan of Corrective Action ",null,375,1,375,0.25,93.75]
[{"$nulls":5}," ",null," "]
["1773.5(c)(5)","Submission of Peer Review Reports ",null,150,1,150,0.25,37.5]
[null," ",null,null,null," ",null," "]
["1773.7(c)","Scope Limitation ",null,2,1,2,0.25,0.5]
[{"$nulls":5}," ",null," "]
["1773.9(c)","Irregularities ",null,10,1,10,2,20]
[{"$nulls":7}," "]
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[null," ",null,null,null," ",null," "]
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[" RUS  Form  36   (07-91)",{"$nulls":8},"Page __1__  of __1__"]

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