Code of Federal Regulations Title 7. Agriculture § 7.1773.34 Schedule of findings and recommendations

The auditor must prepare a schedule of findings and recommendations to be included with the audited financial statements. The schedule of findings and recommendations shall be developed and presented utilizing the elements of a finding discussed in GAGAS and shall include recommendations for remediation. If the schedule does not include responses from management, as well as any planned corrective actions, those items must be submitted directly to the AA–PARA by management in accordance with § 1773.4(j).