2 C.F.R. § 930.215 – Audit requirements.

(a) For-profit awardees. If an expenditure-based other transaction (OT) agreement provides for audits of a for-profit participant, the Agreements Officer, meaning the cognizant warranted Department of Energy or National Nuclear Security Administration official authorized to execute and administer OT agreements, also must specify:
1. (1) Whether the Defense Contract Auditing Agency or an Independent Public Accountant will perform the required audits.
2. (2) What the audits are to cover.
3. (3) Who will pay for the audits.
4. (4) The auditing standards that the auditor will use.
5. (5) The available remedies for noncompliance.
6. (6) Where the auditor is to send audit reports.
7. (7) The retention period for the auditor's working papers.
8. (8) Who will have access to the auditor's working papers.
(b) Other than For-profit awardees. Expenditure-based OT agreements are subject to the Single Audit Act (31 U.S.C. 7501-7507). State, local government, Indian Tribes, institutes of higher education, and nonprofit participants are subject to the requirements under that Act. Additional information may be found at 2 CFR part 200, subpart F.