Current through October 31, 2024
Section 910.513 - Responsibilities(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. 79 FR 76024 , Dec. 19, 2014, as amended at 87 FR 15321 , Mar. 18, 2022 As amended at 87 FR 15321, 3/18/2022