Rural Utilities Service Program Accounting Services Division Regulations and Bulletins Regulations and Bulletins which apply to RUS Program Accounting Services are listed below. These documents can be viewed by clicking on the title, or downloaded in .pdf format. Questions about RUS auditing regulations can be referred to Diana Alger, Technical Accounting and Auditing Staff, at 202 720-5227. Policies on Audits of RUS Borrowers, 1773.   .pdf Uniform System of Accounts for Telecommunications Program Borrowers, 1770.   .pdf Uniform System of Accounts for Electric Program Borrowers, 1767.   .pdf Policyon Audits of RUS Borroweres, 1773-1   .pdf RUS Treatment of Part 32 Accounting Changes   .pdf Asset Retirement Obligations   .pdf Record Retention Recommendations for RUS Electric Borrowers   .pdf Supplemental Accounting Information for Broadband Providers   .pdf