(a) General.

1. (1) The audit must be completed and the reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
2. (2) Unless restricted by Federal statutes or regulations, the auditee must make copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information.

(b) Data collection. See paragraph (b)(1) of this section:

1. (1) A senior level representative of the auditee (e.g., director of finance, chief executive officer, or chief financial officer) must sign a statement to be included as part of the reporting package that says that the auditee complied with the requirements of this Part, the reporting package does not include protected personally identifiable information, and the information included in its entirety is accurate and complete.
2. (2) Not applicable.
3. (3) Not applicable.

(c) Reporting package. The reporting package must include the:

1. (1) Financial statements (if available) and schedule of expenditures of DOE awards discussed in § 910.510 Financial statements, paragraphs (a) and (b), respectively;
2. (2) Summary schedule of prior audit findings discussed in § 910.511 Audit findings follow-up, paragraph (b);
3. (3) Auditor's report(s) discussed in § 910.515 Audit reporting; and
4. (4) Corrective action plan discussed in § 910.511 Audit findings follow-up, paragraph (c).