2 CFR §910.513
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (a)
- (b)Not applicable.
- (c)DOE responsibilities. DOE must perform the following for the awards it makes (See also the requirements of 2 CFR 200.211 Information contained in a Federal award):
- (1)Ensure that audits are completed and reports are received in a timely manner and in accordance with the requirements of this Part.
- (2)Provide technical advice and counsel to auditees and auditors as requested.
- (3)Follow-up on audit findings to ensure that the recipient takes appropriate and timely corrective action. As part of audit follow-up, the DOE must:
- (i)Issue a management decision as prescribed in § 910.521 Management decision;
- (ii)Monitor the recipient taking appropriate and timely corrective action;
- (iii)Use cooperative audit resolution mechanisms (see 2 CFR 200.1, Cooperative audit resolution) to improve DOE program outcomes through better audit resolution, follow-up, and corrective action; and
- (iv)Develop a baseline, metrics, and targets to track, over time, the effectiveness of the DOE's process to follow-up on audit findings and on the effectiveness of Compliance Audits in improving non-Federal entity accountability and their use by DOE in making award decisions.
- (4)Not applicable.
- (5)Not applicable.
- (6)Not applicable.
- (7)Not applicable.