1. (a)

   1. (1) Not applicable.
   2. (2) Not applicable.

   3. (3) Not applicable.

      1. (i) Not applicable.
      2. (ii) Not applicable.
      3. (iii) Not applicable.
      4. (iv) Not applicable.
      5. (v) Not applicable.
      6. (vi) Not applicable.
      7. (vii) Not applicable.
      8. (viii) Not applicable.
      9. (ix) Not applicable.

2. (b) Not applicable.

   1. (1) Not applicable.
   2. (2) Not applicable.

3. (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. (1) Ensure that audits are completed and reports are received in a timely manner and in accordance with the requirements of this Part.
   2. (2) Provide technical advice and counsel to auditees and auditors as requested.

   3. (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:

      1. (i) Issue a management decision as prescribed in § 910.521 Management decision;
      2. (ii) Monitor the recipient taking appropriate and timely corrective action;
      3. (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
      4. (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. (4) Not applicable.

   5. (5) Not applicable.

      1. (i) Not applicable.
      2. (ii) Not applicable.
   6. (6) Not applicable.

   7. (7) Not applicable.

      1. (i) Not applicable.
      2. (ii) Not applicable.
      3. (iii) Not applicable.
      4. (iv) Not applicable.
      5. (v) Not applicable.
      6. (vi) Not applicable.
      7. (vii) Not applicable.
      8. (viii) Not applicable.

[79 FR 76024, Dec. 19, 2014, as amended at 87 FR 15321, Mar. 18, 2022]