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To assist independent auditors involved in performing Single Audits (2 CFR 200, Subpart F) and For-Profit Entity Audits (2 CFR 910, Subpart F), this page has been established to consolidate and communicate relevant DOE policies, guidance, and tools that may be of interest to the financial assistance auditor community.

COVID-19 - Administrative Relief Including Extension in the Submission of Single Audits (2 CFR 200.512) and DOE Compliance Audits (2 CFR 910.512)

• PF 2021-15 Guidance for continuing to use DOE’s Clauses developed to implement Section 3610 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act (Pub. L. No. 116-136)
• DOE-NNSA Implementation of OMB Memorandum M-20-26
• OMB Memorandum M-20-17, Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID-19) due to Loss of Operation
• DOE-NNSA Implementation of Memorandum M-20-17
• OMB Memorandum M-20-11, Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID-19) (March 9, 2020)

Single Audit

• Governmentwide Uniform Regulations for Financial Assistance (Omnicircular; Issued 12/26/2013)
• Guide For Desk Review of Single Audit (2016 Edition, Issued by the Council of Inspectors General On Integrity and Efficiency)
• Guide For Quality Control Reviews of Single Audit (2016 Edition, Issued by the Council of Inspectors General on Integrity and Efficiency)
• Policy Fash 2019-29 - 2019 Compliance Supplement

For-Profit Entity Audit

• DOE Financial Assistance Regulations (which Implement and Amend the Omnicircular; Issued 12/19/2014) (See Subpart F for audit of For-Profit Entities)
• Policy Flash 2016-12 - Clarifying Guidance for Audits of "For-Profit" Financial Assistance Awards regarding Financial Statements and Internal Control over Financial Reporting (clarification not applicable to Single Audit)
• Policy Flash 2016-16 - Clarifying Guidance for Audits of “For-Profit” Financial Assistance regarding Schedule of Expenditures (clarification not applicable to Single Audit)
• Policy Fash 2019-29 - 2019 Compliance Supplement

Recommended Templates

• Corrective Action Plan Template  –Auditors may provide this template to auditees to help the non-federal entity develop an acceptable corrective action plan as part of the audit submission package
• Corrective Action Quarterly Status Report Template  –Auditors may provide to auditees to help the non-federal entity track and report the status to their contracting officer/grants officer as appropriate