Unknown. Final rule

6,760 words·~31 min read·/register/2024/11/08/2024-25914

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

--- schema: federal-register doc_type: fedreg source_file: FR-2024-11-08.xml --- 89 217 Friday, November 8, 2024 Contents Agency Toxic Agency for Toxic Substances and Disease Registry NOTICES Toxicological Profiles, 88772-88773 2024-26010 Agricultural Marketing Agricultural Marketing Service PROPOSED RULES Continuance Referendum: Almonds Grown in California, 88661 2024-26048 Agriculture Agriculture Department See Agricultural Marketing Service See Animal and Plant Health Inspection Service See Forest Service See Natural Resources Conservation Service See Rural Utilities Service AIRFORCE Air Force Department NOTICES Agency Information Collection Activities;

Proposals, Submissions, and Approvals, 88740-88741 2024-25948 2024-25949 Animal Animal and Plant Health Inspection Service NOTICES Imports: Fresh Hass Avocado from Guatemala, 88712-88715 2024-25667 Veterinary Services User Fees, 88697-88712 2024-25826 Army Army Department NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 88741 2024-25950 Centers Disease Centers for Disease Control and Prevention NOTICES Agency Information Collection Activities;

Proposals, Submissions, and Approvals, 88773-88780 2024-25988 2024-25989 2024-25986 2024-25987 Hearings, Meetings, Proceedings, etc.: Advisory Board on Radiation and Worker Health, National Institute for Occupational Safety and Health, 88777-88778 2024-26007 Advisory Committee on Immunization Practices, 88780 2024-26000 Centers Medicare Centers for Medicare & Medicaid Services NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 88782-88783 2024-26018 Charter Amendments, Establishments, Renewals and Terminations:

Health Equity Advisory Committee; Requests for Nominations, 88780-88782 2024-25966 Coast Guard Coast Guard RULES Safety Zone: Waterway Training Area, Delaware River, near Eddystone, PA, 88648-88650 2024-25958 Special Local Regulation: San Diego Bay, San Diego, CA, 88646-88647 2024-26130 Commerce Commerce Department See Foreign-Trade Zones Board See Industry and Security Bureau See International Trade Administration See National Oceanic and Atmospheric Administration See Patent and Trademark Office Committee for Purchase Committee for Purchase From People Who Are Blind or Severely Disabled NOTICES Procurement List;

Additions and Deletions, 88738-88740 2024-26016 2024-26017 Commodity Futures Commodity Futures Trading Commission NOTICES Hearings, Meetings, Proceedings, etc.: Global Markets Advisory Committee, 88740 2024-25933 Community Living Administration Community Living Administration NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: National Center on Law and Elder Rights-Resource Support and User Satisfaction, 88783-88785 2024-25931 Consumer Product Consumer Product Safety Commission PROPOSED RULES Safety Standard for Toys:

Requirements for Water Beads, 88684-88685 2024-25876 Defense Department Defense Department See Air Force Department See Army Department See Navy Department NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 88742, 88745-88747 2024-25953 2024-25955 2024-25956 2024-25957 Hearings, Meetings, Proceedings, etc.: Defense Health Board, 88744-88745 2024-25940 Performance Review Board Members, 88745 2024-25985 TRICARE: Plan Program Changes for Calendar Year 2025, 88742-88744 2024-26066 Education Department Education Department NOTICES Agency Information Collection Activities;

Proposals, Submissions, and Approvals: Student Assistance General Provisions—Annual Fire Safety Report, 88749-88750 2024-25941 Employee Benefits Employee Benefits Security Administration RULES Extension of Certain Timeframes: Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton, 88642-88646 2024-26014 Energy Department Energy Department See Federal Energy Regulatory Commission PROPOSED RULES Energy Conservation Program:

Standards for Dishwashers, Residential Clothes Washers, and Consumer Clothes Dryers, 88661-88680 2024-25617 Environmental Protection Environmental Protection Agency RULES Civil Monetary Penalty Inflation Adjustment, 88653-88656 2024-25669 Hazardous and Solid Waste Management System: Disposal of Coal Combustion Residuals from Electric Utilities; Legacy CCR Surface Impoundments; Correction, 88650-88653 2024-25752 Pesticide Tolerance; Exemptions, Petitions, Revocations, etc.: Fluindapyr, 88657-88660 2024-25917 PROPOSED RULES Air Quality State Implementation Plans;

Approvals and Promulgations: Arizona; Maricopa County Air Quality Department, 88690-88694 2024-25947 Louisiana; Removal of Excess Emissions Provisions; Correction, 88688-88690 2024-25816 Hazardous and Solid Waste Management System: Disposal of Coal Combustion Residuals from Electric Utilities; Legacy CCR Surface Impoundments; Correction, 88694-88695 2024-25751 NOTICES Clean Air Act Operating Permit Program: Order on Petition for Objection to State Operating Permit for Ultramar Inc., 88762 2024-25944 Environmental Impact Statements;

Availability, etc.:, 88764 2024-25972 Pending Approval for Other Use of Phosphogypsum, 88762-88764 2024-25746 Planning Update in the Review of the Lead National Ambient Air Quality Standards, 88764-88765 2024-26125 Proposed Settlement Agreement, Stipulation, Order, and Judgment, etc.: Broderick Wood Products, Superfund Site, Adams County, CO, Broderick Investment Co., 88762 2024-25830 Federal Aviation Federal Aviation Administration PROPOSED RULES Airspace Designations and Reporting Points:

Tarboro, NC, 88683-88684 2024-25864 Airworthiness Directives: CFM International, S.A. Engines, 88681-88683 2024-25869 Federal Communications Federal Communications Commission PROPOSED RULES Incarcerated People's Communication Services: Implementation of the Martha Wright-Reed Act; Rates for Interstate Inmate Calling Services, 88695-88696 2024-25913 NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 88765-88766, 88768-88770 2024-25916 2024-25918 2024-26011 Privacy Act;

Systems of Records, 88766-88768 2024-25919 Federal Deposit Federal Deposit Insurance Corporation NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 88770-88771 2024-26056 Federal Emergency Federal Emergency Management Agency NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: National Fire Academy Long-Term Evaluation Form for Supervisors and National Fire Academy Long-Term Evaluation Form for Students/Trainees, 88799 2024-26063 Federal Energy Federal Energy Regulatory Commission NOTICES Combined Filings, 88750-88760 2024-25991 2024-25992 2024-25993 2024-26042 2024-26047 Effectiveness of Exempt Wholesale Generator Status:

Troutdale Grid, LLC; Ponderosa Wind II, LLC; Oliver Wind IV, LLC, et. al, 88755 2024-26001 Environmental Assessments; Availability, etc.: Mississippi Hub, LLC, MS Hub Capacity Expansion Project, 88760-88762 2024-26045 Institution of Section 206 Proceeding and Refund Effective Date: St. Joseph Energy Center, LLC, 88750 2024-25994 Licenses; Exemptions, Applications, Amendments, etc.: Swan Lake North Hydro, LLC, 88758-88759 2024-26043 Tuolumne Water District, 88756 2024-26005 Water Street Land, LLC, New England Hydropower, LLC;

Transfer of Exemption, 88752 2024-26044 Proposed Settlement Agreement, Stipulation, Order, and Judgment, etc.: Idaho Power Co., 88752-88753 2024-26046 Fish Fish and Wildlife Service NOTICES Environmental Impact Statements; Availability, etc.: Reconsider a Highway Right-of-Way Application and Associated Amendment of an Incidental Take Permit, Washington County, UT, 88808-88811 2024-25903 Permits; Applications, Issuances, etc.: Foreign Endangered Species, 88803-88805 2024-25945 Food and Drug Food and Drug Administration RULES Color Additive Certification:

Increase in Fees for Certification Services, 88635-88642 2024-25974 NOTICES Over-the-Counter Monograph M012: Cold, Cough, Allergy, Bronchodilator, and Antiasthmatic Drug Products for Over-the-Counter Human Use, 88787 2024-25910 Request for Information: Export Lists for Human Food, 88785-88787 2024-26040 Foreign Trade Foreign-Trade Zones Board NOTICES Authorization of Production Activity: AESC US LLC, Foreign-Trade Zone 78, Smyrna, TN, 88721 2024-26023 LG Energy Solution Arizona, Inc., Foreign-Trade Zone 75, Queen Creek, AZ, 88721 2024-26022 Forest Forest Service NOTICES Categorical Exclusions under the National Environmental Policy Act, 88717-88719 2024-26036 Hearings, Meetings, Proceedings, etc.:

Olympic Peninsula Resource Advisory Committee, 88715-88716 2024-24411 Land Management Plan: Cimarron and Comanche National Grasslands; Baca, Las Animas, and Otero Counties, CO, Morton and Stevens Counties, KS, 88716-88717 2024-26049 General Services General Services Administration NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Learning from Tribal Governments' Experiences with American Rescue Plan Programs, 88771-88772 2024-26012 Health and Human Health and Human Services Department See Agency for Toxic Substances and Disease Registry See Centers for Disease Control and Prevention See Centers for Medicare & Medicaid Services See Community Living Administration See Food and Drug Administration See National Institutes of Health NOTICES Agency Information Collection Activities;

Proposals, Submissions, and Approvals, 88787-88788 2024-26057 Historic Historic Preservation, Advisory Council NOTICES Exemption: Indigenous-Knowledge Informed Activities by Native Hawaiian Organizations, 88791-88798 2024-25984 Homeland Homeland Security Department See Coast Guard See Federal Emergency Management Agency NOTICES Identification of Foreign Countries Whose Nationals are Eligible to Participate in the H-2A and H-2B Nonimmigrant Worker Programs, 88799-88803 2024-25790 Industry Industry and Security Bureau NOTICES Denial of Export Privileges:

Rossiya Airlines, 88721-88724 2024-25983 Interior Interior Department See Fish and Wildlife Service See Land Management Bureau See Ocean Energy Management Bureau Internal Revenue Internal Revenue Service RULES Extension of Certain Timeframes: Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton, 88642-88646 2024-26014 PROPOSED RULES Hearings, Meetings, Proceedings, etc.:

Dual Consolidated Losses and the Treatment of Certain Disregarded Payments, 88686 2024-26030 International Trade Adm International Trade Administration NOTICES Antidumping or Countervailing Duty Investigations, Orders, or Reviews: Certain Mobile Access Equipment and Subassemblies Thereof from the People's Republic of China, 88730-88731 2024-26025 Laminated Woven Sacks from the People's Republic of China, 88726-88727 2024-26028 Persulfates from the People's Republic of China, 88724-88725 2024-26024 Polyester Textured Yarn from Indonesia, 88725-88726 2024-25963 Silicomanganese from the People's Republic of China and Ukraine, 88728-88729 2024-26027 Steel Propane Cylinders from the People's Republic of China and Thailand, 88727-88728 2024-26026 Stilbenic Optical Brightening Agents from the People's Republic of China and Taiwan, 88729-88730 2024-26020 International Trade Com International Trade Commission NOTICES Investigations;

Determinations, Modifications, and Rulings, etc.: Certain Semiconductor Devices and Products Containing the Same, 88813-88814 2024-25995 Ferrosilicon from Russia, 88814 2024-25976 Labor Department Labor Department See Employee Benefits Security Administration Land Land Management Bureau NOTICES Environmental Impact Statements; Availability, etc.: Coastal Plain Oil and Gas Leasing Program, Alaska, 88805 2024-26039 Proposed Lakeview Resource Management Plan Amendment for the Lakeview Field Office, Lakeview District, OR, 88805-88808 2024-25942 Reconsider a Highway Right-of-Way Application and Associated Amendment of an Incidental Take Permit, Washington County, UT, 88808-88811 2024-25903 Public Land Order:

No. 7951; Extension of Public Land Order No. 6578, as Extended for Castle Garden Recreation Area, WY, 88808 2024-25960 Legal Legal Services Corporation NOTICES Grant Awards: Delivery of Civil Legal Services to Eligible Low-Income Clients Beginning January 1, 2025, 88814-88817 2024-26004 Maritime Maritime Administration NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Voluntary Intermodal Sealift Agreement, 88854 2024-26003 Aquaculture Support Operations Waiver Request:

Colby Pierce, Ronja Carrier, Sadie Jane, Miss Mildred 1, KC Commander, 88854-88855 2024-26002 Hearings, Meetings, Proceedings, etc.: Decommissioning and Disposition of the National Historic Landmark Nuclear Ship Savannah, 88856 2024-26021 U.S. Merchant Marine Academy Board of Visitors, 88855-88856 2024-25962 National Archives National Archives and Records Administration NOTICES Hearings, Meetings, Proceedings, etc.: National Industrial Security Program Policy Advisory Committee, 88817-88818 2024-25959 National Highway National Highway Traffic Safety Administration NOTICES Petition for Temporary Exemption:

HOLON U.S., Inc.; Various Requirements of the Federal Motor Vehicle Safety Standards for an Automated Driving System-Equipped Vehicle, 88856-88861 2024-25990 National Institute National Institutes of Health NOTICES Hearings, Meetings, Proceedings, etc.: Center for Scientific Review, 88789-88790 2024-25937 2024-25996 National Institute of Allergy and Infectious Diseases, 88788-88791 2024-25935 2024-25936 2024-25938 National Oceanic National Oceanic and Atmospheric Administration NOTICES Atlantic Highly Migratory Species:

Atlantic Shark Management Measures; 2025 Research Fishery, 88733-88735 2024-26050 Conservation Plan: Eastern Pacific Stock of Northern Fur Seal (Laaqudax), 88735-88736 2024-25969 Permits; Applications, Issuances, etc.: Marine Mammals; File No. 27552, 88736-88737 2024-25998 Taking or Importing of Marine Mammals: Ferry Berth Construction in Tongass Narrows in Ketchikan, AK, 88731-88733 2024-26013 National Science National Science Foundation NOTICES Hearings, Meetings, Proceedings, etc.:

Proposal Review, 88818 2024-25970 Meetings; Sunshine Act, 88818 2024-26189 National Resources Natural Resources Conservation Service NOTICES Request for Information: Conservation Practices to Support Climate Change Mitigation and Adaptation, 88719-88721 2024-26051 Navy Navy Department NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 88747-88749 2024-25951 2024-25952 2024-25954 Nuclear Regulatory Nuclear Regulatory Commission NOTICES Licenses;

Exemptions, Applications, Amendments, etc.: Lead Cascade Facility; American Centrifuge Operating, LLC; Environmental Assessment and Finding of No Significant Impact, 88818-88821 2024-26006 Meetings; Sunshine Act, 88821 2024-26159 Ocean Energy Management Ocean Energy Management Bureau NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Commercial Prospecting, Noncommercial Exploration, and Scientific Research for Minerals Other than Oil, Gas, and Sulfur on the Outer Continental Shelf, 88811-88813 2024-26064 Patent Patent and Trademark Office NOTICES Manual of Patent Examining Procedure, Ninth Edition, Revision January 2024, 88737-88738 2024-25693 Postal Regulatory Postal Regulatory Commission NOTICES Hearings, Meetings, Proceedings, etc.:

Complaint, 88823 2024-25997 Negotiated Service Agreement Filings, 88823-88825 2024-26067 New Postal Products, 88821-88823 2024-25915 Postal Service Postal Service NOTICES International Product Change: Priority Mail Express International, Priority Mail International and First-Class Package International Service Agreement, 88826 2024-25939 Presidential Documents Presidential Documents ADMINISTRATIVE ORDERS China, Securities Investments Financing Certain Companies; Continuation of National Emergency (Notice of November 7, 2024), 88869-88870 2024-26227 Weapons of Mass Destruction, Proliferation;

Continuation of National Emergency (Notice of November 7, 2024), 88865-88867 2024-26226 Railroad Retirement Railroad Retirement Board NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 88826-88828 2024-26068 Rural Utilities Rural Utilities Service RULES Policy on Audits of Awardees, 88631-88635 2024-25914 Securities Securities and Exchange Commission NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 88841-88843, 88848 2024-25920 2024-25921 2024-25922 2024-25924 2024-25925 Agency Information Collection Activities;

Proposals, Submissions, and Approvals: Municipal Securities Disclosure, 88843-88845 2024-25923 Application: KOR Reporting, Inc.; Approval, 88829-88838 2024-25961 Self-Regulatory Organizations; Proposed Rule Changes: Cboe BZX Exchange, Inc., 88838-88840 2024-25929 Cboe Exchange, Inc., 88845-88848 2024-25928 Small Business Small Business Administration NOTICES Disaster Declaration: Cheyenne River Sioux Tribe, 88852 2024-26029 Florida, 88848-88849 2024-26041 Florida; Public Assistance Only, 88850-88851 2024-26038 Georgia, 88849, 88851 2024-26008 2024-26033 Georgia;

Public Assistance Only, 88849-88850 2024-26009 2024-26034 New Mexico, 88851 2024-26035 New Mexico; Public Assistance Only, 88849-88850 2024-26031 Saint Regis Mohawk Tribe, 88850 2024-26032 Tennessee; Public Assistance Only, 88851-88852 2024-25973 Surface Transportation Surface Transportation Board NOTICES Exemption: Intra-Corporate Family Transaction; Paul Didelius, CWW, LLC, and KET, LLC, 88852-88853 2024-26019 Lease and Operation; East Tennessee Railway, LP, CSX Transportation, Inc., 88853 2024-26052 Lease and Operation;

First Coast Railroad, Inc., CSX Transportation, Inc., 88853 2024-26070 Transportation Department Transportation Department See Federal Aviation Administration See Maritime Administration See National Highway Traffic Safety Administration See Transportation Statistics Bureau Transportation Statistics Transportation Statistics Bureau NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Airline Service Quality Performance, 88861-88863 2024-25927 Report of Financial and Operating Statistics for Small Aircraft Operators, 88863-88864 2024-25926 Treasury Treasury Department See Internal Revenue Service Veteran Affairs Veterans Affairs Department PROPOSED RULES Extending Deadline for Debtor to Request a Waiver, 88686-88688 2024-25965 Separate Parts In This Issue Part II Presidential Documents, 88865-88867, 88869-88870 2024-26227 2024-26226 Reader Aids Consult the Reader Aids section at the end of this issue for phone numbers, online resources, finding aids, and notice of recently enacted public laws.

To subscribe to the Federal Register Table of Contents electronic mailing list, go to https://public.govdelivery.com/accounts/USGPOOFR/subscriber/new, enter your e-mail address, then follow the instructions to join, leave, or manage your subscription. 89 217 Friday, November 8, 2024 Rules and Regulations DEPARTMENT OF AGRICULTURE Rural Utilities Service 7 CFR Part 1773 [Docket No. RUS-24-AGENCY-0033] RIN 0572-AC67 Policy on Audits of RUS Awardees AGENCY: Rural Utilities Service, USDA.

ACTION: Final rule. SUMMARY: The Rural Utilities Service (RUS or Agency), a Rural Development agency of the United States Department of Agriculture (USDA), is issuing a final rule. The intent of this final rule is to revise the Policy on Audits to remove an unnecessary report, update terminology, clarify Agency contacts and filing requirements, and update or remove any outdated references. These changes will provide uniformity and consistency for all RUS awardees. DATES: This final rule is effective December 9, 2024.

FOR FURTHER INFORMATION CONTACT: Jurleme Grey, Chief, Technical Accounting Review Branch, External Compliance Division, Rural Development, U.S. Department of Agriculture, 1400 Independence Avenue SW, Washington, DC 20250, Telephone:

(202)540-9200, Email: *compliance.tarb@usda.gov.* SUPPLEMENTARY INFORMATION: I. Background Rural Development is a mission area within the USDA comprising RUS, Rural Housing Service, and Rural Business-Cooperative Service. Rural Development's mission is to increase economic opportunity and improve the quality of life for all rural Americans. The mission is met by providing loans, loan guarantees, grants, and technical assistance through numerous programs aimed at creating and improving housing, business, and infrastructure throughout rural America. The RUS loan, loan guarantee, and grant programs act as a catalyst for economic and community development. By financing improvements to rural electric, water and waste, and telecommunications and broadband infrastructure, RUS also plays a significant role in improving other measures of quality of life in rural America, including public health and safety, environmental protection and cultural and historic preservation. An update to this policy occurred on February 2, 2023 (88 FR 7557), to incorporate changes made to 7 CFR parts 1709, 1719, 1734, 1738, 1739 and 1770. These changes addressed the streamlined procedures, and clarified when entities must follow RUS' own audit regulations or 2 CFR part 200. Since publication, RUS has continued to evaluate and obtain input from stakeholders. There appears to still be areas that are prone to misinterpretation and confusion. RUS has determined that the proposed changes will provide more clarity to awardees and auditors and conform with Generally Accepted Government Auditing Standards (GAGAS) and American Institute of Certified Public Accountants (AICPA) guidelines. To implement these changes, RUS will publish this action as a final rule. The Administrative Procedures Act exempts from prior notice rules any action “relating to agency management or personnel or to public property, loans, grants, benefits, or contracts” (5 U.S.C. 553(a)(2)). As the proposed changes came from the previous comment period, it would be unnecessary to solicit more comments from the public. II. Summary of Changes to the Final Rule The changes made to 7 CFR part 1773 include: 1. Section 1773.1(d), “an audit” will be updated to “audited financial statements.” This change is recommended because “audited financial statements” is a more accurate term for the information to be provided and to conform with American Institute of Certified Public Accountants (AICPA) suggested changes. 2. Section 1773.2, Definitions, will be updated as follows: a. *Audit* means an examination of financial statements by an independent auditor or audit firm for the purpose of expressing an opinion on the fairness with which the financial statements present the financial position, results of operations, and changes in cash flows in accordance with U.S. generally accepted accounting principles

(GAAP)and for determining whether the auditee has complied with provisions of laws, regulations, contracts, or grant agreements that could have a material effect on the financial statements. This change is recommended because adding “or audit firm” after “an independent auditor” is more accurate and a clear use of an audit firm was implied or inferred with the prior language. Also changing “applicable laws, regulations, and provisions of” to “provisions of laws, regulations,” conforms with current language in GAGAS and AICPA guidelines. b. *Peer review* means an external review of one or more aspects of the accounting and auditing practice, not subject to Public Company Accounting Oversight Board permanent inspection, performed once every three years by a CPA firm that is not affiliated with the auditor. This change is recommended because replacing “approved study, appraisal, or” with “external” conforms with changes suggested by AICPA. c. *Regulatory asset* means an asset resulting from an action of a regulator as defined by Financial Accounting Standards Board

(FASB)and Governmental Accounting Standards Board (GASB). This change is recommended because adding GASB to the definition acknowledges GASB is the regulatory body for accounting by Government entities. d. *Regulatory liability* means a liability imposed on a regulated enterprise when there is an enforceable present obligation to deduct an amount in determining the regulated rate to be charged to customers in future periods, as defined by FASB and GASB. This change is recommended because adding “as defined by FASB and GASB” to the definition, acknowledges both as the regulatory bodies for accounting for Government and non-government entities. 3. Section 1773.3(c), was updated to include “not subject to 2 CFR part 200, subpart F” in the first sentence for clarification. This change is recommended because adding “not subject to 2 CFR part 200, subpart F” provides clarity regarding entities subject to this regulation and conforms with AICPA suggested changes. 4. Section 1773.3(d)(1), update the citation to “2 CFR 200.503

(b)and (c).” This change is recommended to better align with the current language in 2 CFR 200.503. 5. Section 1773.4(c)(1), “as identified” will be updated to “based on criteria described”. This change is recommended because replacing “as identified” with “based on criteria described” is more accurate language and conforms with changes suggested by AICPA. 6. Section 1773.9(b) will be updated to, “If specific information comes to the auditor's attention that provides evidence concerning the existence of possible violations of provisions of laws, regulations, contracts, or grant agreements that could have a material indirect effect on the financial statements, the auditor should apply audit procedures specifically directed to obtain sufficient, appropriate audit evidence regarding those possible violations of provisions of laws, regulations, contracts, or grant agreements.” This change is recommended because replacing “ascertaining whether a violation” with “obtain sufficient appropriate audit evidence regarding those possible violations” is more accurate language for the goal of the audit procedure and conforms with changes suggested by AICPA. 7. Section 1773.9(c) will be updated to, “Pursuant to the terms of its audit engagement letter with the auditee, the auditor must, as soon as practical, report through the methods indicated below, all instances of fraud, illegal acts, and all indications or instances of noncompliance with laws, whether material or not, to: a. The president of the auditee's governance board via the auditor's preferred method; b. RUS via email; c. OC-ECD via email; and d. OIG, as follows: i. For all audits performed in accordance with § 1773.3(d) (audits conducted in accordance with 2 CFR part 200), report to the USDA-OIG-Audit, National Single Audit Coordinator for USDA, 1400 Independence Ave. SW, Ste. 419, Washington, DC 20250, email: *OIG-USDAsingleaudit@oig.usda.gov,* or online at: *http://usdaoig.oversight.gov.* ii. For all other audits conducted in accordance with § 1773.3 report to the USDA Office of Inspector General online at: *usdaoig.oversight.gov.* This change is recommended because replacing “immediately report, in writing via email” with “as soon as practical, through the methods indicated below,” provides more realistic timing for notification, and enables the auditor to determine the method of notification to the auditee's governance board, specifies the notification method for RUS and OC-ECD, and conforms with changes suggested by AICPA. The methods of notification below will be added for clarity. 8. Section 1773.21(d) will be updated to, “The auditee must include a complete reporting package as defined in § 1773.2.” This change is to clarify requirements, remove redundant language, and conform with changes suggested by AICPA. 9. Section 1773.32(a) “that the tests” will be updated to “state whether the tests” and remove “digital” in reference to the signature options. This change is recommended because replacing “that” with “state whether” conforms with changes suggested by AICPA. 10. Section 1773.32(a) paragraphs

(1)through

(4)will be updated to more accurate language and to conform to GAGAS. The additional language also presents a more accurate description. Changes include: 1. Significant deficiencies and material weaknesses in internal control; 2. Identified or suspected instances of noncompliance with provisions of laws, regulations, contracts and grant agreements that have a material effect on the financial statements or other financial data significant to the audit objectives and any other instances that warrant the attention of those charged with governance; 3. Identified or suspected instances of fraud that have a material effect, either quantitatively or qualitatively, to the financial statements or other financial data significant to the audit objectives; and 4. Identified or suspected instances of abuse that have a material effect, either quantitatively or qualitatively, to the financial statements or other financial data significant to the audit objectives. 11. Section 1773.32(d) will be deleted and the language will be included in § 1773.34. This change is recommended because the language more accurately fits with § 1773.34 as this is part of the schedule of findings and recommendations and will be added to the end of that paragraph. 12. Section 1773.40, “ASC 980” will be updated to “FASB Accounting Standards Codification

(ASC)980 or GASB Statement (GASBS) 62, as appropriate.” This change is recommended because adding the specific guidance of FASB ASC 980 or GASB Statement 62 provides more specific information and criteria for reporting regulatory assets. 13. Section 1773.45 will be updated to, “The auditor's audit documentation shall support that all regulatory liabilities comply with the requirements of FASB Accounting Standards Codification

(ASC)980 or GASB Statement (GASBS) 62, as appropriate. For electric auditees only, the auditor's audit documentation shall document whether all regulatory liabilities have received RUS approval.” This change is recommended because adding the specific guidance of FASB ASC 980 or GASB Statement 62 provides more specific information and criteria for reporting regulatory liabilities. III. Executive Orders and Acts Executive Order 12866 This final rule has been determined to be not significant for the purposes of Executive Order (E.O.) 12866 and, therefore, has not been reviewed by the Office of Management and Budget (OMB). Congressional Review Act Pursuant to the Congressional Review Act (5 U.S.C. 801 *et seq.* ), the Office of Information and Regulatory Affairs designated this final rule as not a major rule, as defined by 5 U.S.C. 804(2). Executive Order 12372, Intergovernmental Review of Federal Programs This final rule is excluded from the scope of E.O. 12372, Intergovernmental Consultation, which may require consultation with state and local officials. See the final rule related notice entitled, “Department Programs and Activities Excluded from Executive Order 12372” (50 FR 47034) advising that RUS loans and loan guarantees were not covered by E.O. 12372. Executive Order 12988, Civil Justice Reform This final rule has been reviewed under E.O. 12988, Civil Justice Reform. In accordance with this final rule:

(1)All State and local laws and regulations that are in conflict with this rule will be preempted;

(2)No retroactive effect will be given to this rule; and

(3)Administrative proceedings of the National Appeals Division (7 CFR part 11) must be exhausted before bringing suit in court challenging action taken under this rule. Regulatory Flexibility Act Certification RUS has determined that this final rule will not have significant impact on a substantial number of small entities defined in the Regulatory Flexibility Act (5 U.S.C. 601 *et seq.* ). The RUS loan programs provide borrowers with loans at interest rates and terms that are more favorable than those generally available from the private sector. Borrowers, as a result of obtaining Federal financing, receive economic benefits that exceed any direct cost associated with RUS regulations and requirements. National Environmental Policy Act In accordance with the National Environmental Policy Act of 1969, Public Law 91-190, this final rule has been reviewed in accordance with 7 CFR part 1970 (“Environmental Policies and Procedures”). The Agency has determined that

(i)this action meets the criteria established in 7 CFR 1970.53(f);

(ii)no extraordinary circumstances exist; and

(iii)the action is not “connected” to other actions with potentially significant impacts, is not considered a “cumulative action” and is not precluded by 40 CFR 1506.1. Therefore, the Agency has determined that the action does not have a significant effect on the human environment, and therefore neither an Environmental Assessment nor an Environmental Impact Statement is required. Assistance Listing Number (Formally Known as the Catalog of Federal Domestic Assistance) The Assistance Listing Numbers assigned to the programs described by this final rule are as follows: 10.751—Rural Energy Savings Program; 10.752—Rural eConnectivity Pilot Program; 10.850—Rural Electrification Loans and Loan Guarantees; 10.851—Rural Telephone Loans and Loan Guarantees; 10.855—Distance Learning and Telemedicine Loans and Grants; 10.858—Denali Commission Grants and Loans; 10.859—Assistance to High Energy Cost Rural Communities; 10.863—Community Connect Grant Program and 10.886—Rural Broadband Access Loans and Loan Guarantees. Information Collection and Recordkeeping Requirements The information collection and record-keeping requirements contained in this rule are approved by OMB under OMB Control Number 0572-0095. This final rule contains no new reporting or recordkeeping burdens. The 3-year renewal for this package is pending approval by OMB. Administrative Pay-As-You-Go-Act of 2023 The Administrative Pay-As-You-Go Act of 2023

(Act)(see Fiscal Responsibility Act of 2023, Public Law 118-5, 137 Stat. 31, div. B, title III), requires the U.S. Government Accountability Office

(GAO)to assess agency compliance with the Act, which establishes requirements for administrative actions that affect direct spending, in GAO's major rule reports. The Act does not apply to this rule because it does not increase direct spending. Unfunded Mandates This final rule contains no Federal mandates (under the regulatory provision of Title II of the Unfunded Mandates Reform Act of 1995) for state, local, and tribal governments or the private sector. Thus, this final rule is not subject to the requirements of sections 202 and 205 of the Unfunded Mandates Reform Act of 1995. Executive Order 13132—Federalism The policies contained in this final rule do not have any substantial direct effect on States, on the relationship between the National Government and the States, or on the distribution of power and responsibilities among the various levels of government. Nor does this final rule impose substantial direct compliance costs on state and local governments. Therefore, consultation with the States is not required. Executive Order 13175—Consultation and Coordination With Indian Tribal Governments This final rule has been reviewed in accordance with the requirements of E.O. 13175, Consultation and Coordination with Indian Tribal Governments. E.O. 13175 requires Federal agencies to consult and coordinate with Tribes on a government-to-government basis on policies that have tribal implications, including regulations, legislative comments, or proposed legislation, or other policy statements or actions that have substantial direct effects on one or more Indian Tribes, on the relationship between the Federal Government and Indian Tribes or on the distribution of power and responsibilities between the Federal Government and Indian Tribes. The Agency has determined that this final rule does not, to our knowledge, have Tribal implications that require formal Tribal consultation under E.O. 13175. If a Tribe request consultation, RUS will work with the Office of Tribal Relationships to ensure meaningful consultation is provided where changes, additions and modifications identified herein are not expressly mandated by Congress. E-Government Act Compliance The Agency is committed to complying with the E-Government Act of 2002, Public Law 107-347, which requires Government agencies in general to provide the public the option of submitting information or transacting business electronically to the maximum extent possible and to promote the use of the internet and other information technologies to provide increased opportunities for citizen access to Government information and services, and for other purposes. Severability It is USDA's intention that the provisions of this final rule shall operate independently of each other. In the event that this final rule or any portion of this final rule is ultimately declared invalid or stayed as to a particular provision, it is USDA's intent that the final rule nonetheless be severable and remain valid with respect to those provisions not affected by a declaration of invalidity or stayed. USDA concludes it would separately adopt all of the provisions contained in this final rule. Civil Rights Impact Analysis Rural Development, a mission area for which RUS is an agency, has reviewed this final rule in accordance with USDA Regulation 4300-4, Civil Rights Impact Analysis, to identify any major civil rights impacts the final rule might have on program participants on the basis of age, race, color, national origin, sex, disability, gender identity (including gender expression), genetic information, political beliefs, sexual orientation, marital status, familial status, parental status, veteran status, religion, reprisal and/or resulting from all or a part of an individual's income being derived from any public assistance program. After review and analysis of the final rule and available data, it has been determined that based on the analysis of the program purpose, application submission and eligibility criteria, issuance of this final rule is not likely to negatively impact very low, low and moderate-income populations, minority populations, women, Indian tribes or persons with disability, by virtue of their race, color, national origin, sex, age, disability, or marital or familial status. No major civil rights impact is likely to result from this final rule. USDA Non-Discrimination Statement In accordance with Federal civil rights laws and USDA civil rights regulations and policies, the USDA, its Mission Areas, agencies, staff offices, employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, religion, sex, gender identity (including gender expression), sexual orientation, disability, age, marital status, family/parental status, income derived from a public assistance program, political beliefs, or reprisal or retaliation for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to all programs). Remedies and complaint filing deadlines vary by program or incident. Program information may be made available in languages other than English. Persons with disabilities who require alternative means of communication to obtain program information ( *e.g.,* Braille, large print, audiotape, American Sign Language) should contact the responsible Mission Area, agency, or staff office or the 711 Relay Service. To file a program discrimination complaint, a complainant should complete a Form AD-3027, *USDA Program Discrimination Complaint Form,* which can be obtained online at *https://www.usda.gov/sites/default/files/documents/ad-3027.pdf,* from any USDA office, by calling

(866)632-9992, or by writing a letter addressed to USDA. The letter must contain the complainant's name, address, telephone number, and a written description of the alleged discriminatory action in sufficient detail to inform the Assistant Secretary for Civil Rights

(ASCR)about the nature and date of an alleged civil rights violation. The completed AD-3027 form or letter must be submitted to USDA by:

(1)*Mail:* U.S. Department of Agriculture, Office of the Assistant Secretary for Civil Rights, 1400 Independence Avenue SW, Washington, DC 20250-9410; or

(2)*Fax:*

(833)256-1665 or

(202)690-7442; or

(3)*Email: program.intake@usda.gov.* List of Subjects in 7 CFR Part 1773 Accounting, Auditing, Electric power, Grant programs, Loan programs—communications, Loan programs—energy, Reporting and recordkeeping requirements, Rural areas, Telephone. Accordingly, for the reasons discussed in the preamble, the Agency amends 7 CFR 1773 as follows: PART 1773—POLICY ON AUDITS OF RUS AWARDEES 1. The authority citation for part 1773 continues to read as follows: Authority: 7 U.S.C. 901 *et seq.,* 7 U.S.C. 1921 *et seq.,* 7 U.S.C. 6941 *et seq.* Subpart A—General Provisions 2. Amend § 1773.1 by revising paragraph

(d)to read as follows: § 1773.1 General.

(d)Failure of an auditee to provide audited financial statements in compliance with this part is a serious violation of the RUS security agreement. RUS relies on audited financial statements in order to assess and monitor the financial condition of its awardees and to fulfill its fiduciary responsibilities. 3. Amend § 1773.2 by revising the definitions of “Audit”, “Peer review”, “Regulatory asset”, and “Regulatory liability” to read as follows: § 1773.2 Definitions. *Audit* means an examination of financial statements by an independent auditor or audit firm for the purpose of expressing an opinion on the fairness with which the financial statements present the financial position, results of operations, and changes in cash flows in accordance with U.S. generally accepted accounting principles

(GAAP)and for determining whether the auditee has complied with provisions of laws, regulations, contracts, or grant agreements that could have a material effect on the financial statements. *Peer review* means an external review of one or more aspects of the accounting and auditing practice, not subject to Public Company Accounting Oversight Board permanent inspection, performed once every three years by a CPA firm that is not affiliated with the auditor. *Regulatory asset* means an asset resulting from an action of a regulator as defined by FASB and GASB. *Regulatory liability* means a liability imposed on a regulated enterprise when there is an enforceable present obligation to deduct an amount in determining the regulated rate to be charged to customers in future periods, as defined by FASB and GASB. Subpart B—RUS Audit Requirements 4. Amend § 1773.3 by revising paragraphs

(c)and (d)(1) to read as follows: § 1773.3 Annual audit.

(c)Auditees not subject to 2 CFR part 200, subpart F, must furnish a reporting package to RUS within 120 days of the audit date. (See § 1773.21) Until all loans made or guaranteed by RUS are repaid and unliquidated obligations rescinded, auditees must continue to provide annual audited financial statements. Auditees with grant funding only must furnish annual audited financial statements in the year of the first advance and until all funds have been advanced or rescinded, and all financial compliance requirements have been fully satisfied.

(d)* * *

(1)For auditees expending less than the threshold for expenditure in Federal awards during the year, RUS reserves its right under 2 CFR 200.503(b) and

(c)to arrange for an audit performed in accordance with this part. 5. Amend § 1773.4 by revising paragraph (c)(1) to read as follows: § 1773.4 Auditee's responsibilities.

(c)* * *

(1)Within 30 days of the date of receipt of such notice, RUS or its designated representative will notify the auditee, in writing via email, if the selection or change in auditor is not satisfactory based on criteria described in § 1773.5. 6. Amend § 1773.9 by revising paragraphs

(b)and

(c)to read as follows: § 1773.9 Disclosure of fraud, and noncompliance with provisions of law, regulations, contracts, and grant agreements.

(b)If specific information comes to the auditor's attention that provides evidence concerning the existence of possible violations of provisions of laws, regulations, contracts, or grant agreements that could have a material indirect effect on the financial statements, the auditor should apply audit procedures specifically directed to obtain sufficient, appropriate audit evidence regarding those possible violations of provisions of laws, regulations, contracts, or grant agreements.

(c)Pursuant to the terms of its audit engagement letter with the auditee, the auditor must, as soon as practical, report through the methods indicated below, all instances of fraud, illegal acts, and all indications or instances of noncompliance with laws, whether material or not, to:

(1)The president of the auditee's governance board via the auditor's preferred method;

(2)RUS via email;

(3)OC-ECD via email; and

(4)OIG, as follows:

(i)For all audits performed in accordance with § 1773.3(d) (audits conducted in accordance with 2 CFR part 200), report to the USDA-OIG-Audit, National Single Audit Coordinator for USDA, 1400 Independence Ave. SW, Ste. 419, Washington, DC 20250, email: *OIG-USDAsingleaudit@oig.usda.gov,* or online at: *http://usdaoig.oversight.gov.*

(ii)For all other audits conducted in accordance with § 1773.3 report to the USDA Office of Inspector General online at: *https://usdaoig.oversight.gov.* Subpart C—RUS Requirements for the Submission and Review of the Reporting Package 7. Amend § 1773.21 by revising paragraph

(d)to read as follows: § 1773.21 Auditee's review and submission of the reporting package.

(d)The auditee must include a complete reporting package as defined in § 1773.2. Subpart D—RUS Reporting Requirements 8. Amend § 1773.32 by revising paragraph

(a)and removing paragraph (d). The revision reads as follows: § 1773.32 Reports on internal control; compliance with provisions of laws, regulations, contracts, and grant agreements; and instances of fraud.

(a)As required by GAGAS, the auditor must prepare a written report describing the scope of the auditor's testing of internal control over financial reporting and of compliance with provisions of laws, regulations, contracts, and grant agreements, and state whether the tests provided sufficient, appropriate evidence to support opinions on the effectiveness of internal control and on compliance with provisions of laws, regulations, contracts, and grant agreements. This report must include the manual or printed signature of the audit firm and must include the following items as appropriate:

(1)Significant deficiencies and material weaknesses in internal control;

(2)Identified or suspected instances of noncompliance with provisions of laws, regulations, contracts and grant agreements that have a material effect on the financial statements or other financial data significant to the audit objectives and any other instances that warrant the attention of those charged with governance;

(3)Identified or suspected instances of fraud that have a material effect, either quantitatively or qualitatively, to the financial statements or other financial data significant to the audit objectives; and

(4)Identified or suspected instances of abuse that have a material effect, either quantitatively or qualitatively, to the financial statements or other financial data significant to the audit objectives. 9. Revise § 1773.34 to read as follows: § 1773.34 Schedule of findings and recommendations. The auditor must prepare a schedule of findings and recommendations to be included with the reports on internal control; compliance with laws, regulations, contracts, and grant agreements; and instances of fraud. The report must contain the status of known but uncorrected deficiencies from prior audits that affect the current audit objective. 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 RUS by management in accordance with § 1773.4(j). Subpart E—RUS Audit Requirements and Documentation 10. Revise § 1773.40 to read as follows: § 1773.40 Regulatory assets. The auditor's audit documentation shall support that the auditor tested whether all regulatory assets comply with the requirements of FASB Accounting Standards Codification

(ASC)980 or GASB Statement (GASBS) 62, as appropriate. For Electric auditees only, the auditor's audit documentation shall support that all regulatory assets have received RUS approval. 11. Revise § 1773.45 to read as follows: § 1773.45 Regulatory liabilities. The auditor's audit documentation shall support that all regulatory liabilities comply with the requirements of FASB Accounting Standards Codification

(ASC)980 or GASB Statement (GASBS) 62, as appropriate. For electric auditees only, the auditor's audit documentation shall document whether all regulatory liabilities have received RUS approval. Andrew Berke, Administrator, Rural Utilities Service, Rural Development. [FR Doc. 2024-25914 Filed 11-7-24; 8:45 am]

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