Section 761.102 - Borrower recordkeeping and reporting(a) A borrower must maintain accurate records sufficient to make informed management decisions and to allow the Agency to render loan making and servicing decisions in accordance with Agency regulations. These records must include the following: (1) Production (e.g., total and per unit for livestock and crops);(3) Other sources of funds, including borrowed funds;(6) Family living expenses;(8) Tax-related information;(10) Outstanding debt; and(b) A borrower also must agree in writing to:(1) Cooperate with the Agency and comply with all progression lending plans, farm assessments, farm operating plans, and all other loan-related requirements and documents;(2) Submit financial information and an updated farm operating plan when requested by the Agency;(3) Immediately notify the Agency of any proposed or actual significant change in the farming operation, any significant changes in family income, expenses, or the development of problem situations, or any losses or proposed significant changes in security.(c) If the borrower fails to comply with these requirements, unless due to reasons outside the borrower's control, the non-compliance may adversely impact future requests for assistance. 72 FR 63285 , Nov. 8, 2007, as amended at 87 FR 13123 , Mar. 9, 2022