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The Rural Development Utilities Programs Program Accounting Services Division (PASD) is responsible for providing the Administrator and the Rural Development Utilities Programs with an independent assessment of the overall operations of the loan programs administered by the Rural Development Utilities Programs. As such, PASD ensures that the Administrator has fulfilled his fiduciary responsibility to the American taxpayers by ensuring that funds loaned by the Rural Development Utilities Programs have disbursed for proper Rural Electrification Act purposes. As such, PASD conducts loan fund and accounting reviews of 1,836 electric and telecommunications borrowers. PASD is also responsible for establishing the Agency's accounting and auditing policies and procedures as well as ensuring consistency and reliability in the financial information upon which the Agency's lending decisions are made.PASD provides technical accounting and auditing advice and assistance to the Rural Development Utilities Programs electric and telecommunications borrowers, their certified public accountants, and the Rural Development Utilities Programs program officials to ensure compliance with - and the uniform application of the Rural Development Utilities Programs accounting policies and procedures.

**PASD Resources**

OMB Circulars 

Field Accountants Map

Technical Accounting Review Branch (TARB)