Section 1773.21 - Auditee's review and submission of the reporting package(a) The auditee's governance board should note and record receipt of the reporting package and any action taken in response to the reporting package in the minutes of the board meeting at which such reporting package is presented.(b) The auditee must furnish RUS with an electronic copy of the reporting package, as described in paragraph (e) of this section, within 120 days of the audit date as provided for in § 1773.3 .(c) The auditee must furnish RUS with a copy of its plan for corrective action, if any, within 180 days of the audit date.(d) The auditee must include a complete reporting package as defined in § 1773.2 .(e) All required submissions to RUS described in paragraphs (b) through (d) of this section should be furnished electronically. The electronic copy must be provided in an unlocked or unencrypted Portable Document Format (PDF). All RUS electric and telecommunications auditees shall upload the reporting package to the Agency designated system. 83 FR 19907 , May 7, 2018, as amended at 88 FR 7565 , Feb. 6, 2023 83 FR 19907 , 7/6/2018; 88 FR 7565 , 5/8/2023; 89 FR 88635 , 12/9/2024