Accounting Requirements for RUS Electric Borrowers
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Abstract
The Rural Utilities Service (RUS or the Agency), an agency of the Rural Development (RD) mission area within the U.S. Department of Agriculture (USDA), published a final rule with comment in the Federal Register on July 18, 2025, to revise its Accounting Requirements for RUS Electric Borrowers. These changes incorporate the guidance communicated with RUS Bulletin 1767B-1A and include adding new utility plant categories, adding new accounts to the Uniform System of Accounts (USoA), deleting obsolete accounts, and providing clarifying instructions and definitions for the new accounts. These changes provide uniformity and consistency for all RUS awardees. Through this action, RUS is confirming the final rule as it was published.
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<title>Federal Register, Volume 90 Issue 183 (Wednesday, September 24, 2025)</title>
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[Federal Register Volume 90, Number 183 (Wednesday, September 24, 2025)]
[Rules and Regulations]
[Page 45907]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-18528]
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Rules and Regulations
Federal Register
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This section of the FEDERAL REGISTER contains regulatory documents
having general applicability and legal effect, most of which are keyed
to and codified in the Code of Federal Regulations, which is published
under 50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by the Superintendent of Documents.
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Federal Register / Vol. 90, No. 183 / Wednesday, September 24, 2025 /
Rules and Regulations
[[Page 45907]]
DEPARTMENT OF AGRICULTURE
Rural Utilities Service
7 CFR Part 1767
[Docket No. RUS-24-ELECTRIC-0038]
RIN 0572-AC70
Accounting Requirements for RUS Electric Borrowers
AGENCY: Rural Utilities Service, USDA.
ACTION: Final rule; confirmation.
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SUMMARY: The Rural Utilities Service (RUS or the Agency), an agency of
the Rural Development (RD) mission area within the U.S. Department of
Agriculture (USDA), published a final rule with comment in the Federal
Register on July 18, 2025, to revise its Accounting Requirements for
RUS Electric Borrowers. These changes incorporate the guidance
communicated with RUS Bulletin 1767B-1A and include adding new utility
plant categories, adding new accounts to the Uniform System of Accounts
(USoA), deleting obsolete accounts, and providing clarifying
instructions and definitions for the new accounts. These changes
provide uniformity and consistency for all RUS awardees. Through this
action, RUS is confirming the final rule as it was published.
DATES: The final rule published July 18, 2025, at 90 FR 33872 and is
effective and confirmed as of September 16, 2025.
FOR FURTHER INFORMATION CONTACT: Cecelia Allorto, Technical Accounting
Review Branch, External Compliance Division, Rural Development, U.S.
Department of Agriculture, 1400 Independence Avenue SW, Washington, DC
20250, Telephone: (202) 692-4945, Email: <a href="/cdn-cgi/l/email-protection#01626e6c716d68606f62642f7560736341747265602f666e77"><span class="__cf_email__" data-cfemail="85e6eae8f5e9ece4ebe6e0abf1e4f7e7c5f0f6e1e4abe2eaf3">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: 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 final rule that published July 18, 2025 (90 FR 33872, included
a 30-day comment period that ended on August 18, 2025. The intent of
the changes outlined in the final rule are to update regulations with
the additions of new plant categories and accounts, and update the
guidance to incorporate the new additions. The uniformity and
consistency for all awardees should benefit both the awardees and
Agency.
The Agency did not receive any comments, therefore, no change to
the rulemaking is necessary. The Agency confirms the final rule without
change.
Karl Elmshaeuser,
Administrator, Rural Utilities Service.
[FR Doc. 2025-18528 Filed 9-23-25; 8:45 am]
BILLING CODE 3410-15-P
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