The auditor's audit documentation shall support that the auditor:
(a) Confirmed RUS, FFB, and RTB debt to the appropriate confirmation schedule (RUS Form 690, Confirmation Schedule Obligation to the FFB; Form 614, Confirmation Schedule - Long-term Obligation to RUS; or, Confirmation Schedule for RTB Debt);
(b) Confirmed other long-term debt directly with the lender;
(c) Examined notes executed or cancelled during the audit period; and
(d) Tested accrued interest computations.