Subscribe to Notifications from the Key Management Single Audit Liaison
To assist entities in meeting the requirements for Single Audits (2 CFR 200, Subpart F) and For-Profit Compliance Audits (2 CFR 910, Subpart F), this page has been established to consolidate and communicate relevant DOE policies, guidance, and tools.
Single Audit
- 2 CFR 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
- eCFR :: 2 CFR Part 200 Subpart F -- Audit Requirements
- Council of Inspectors General On Integrity and Efficiency, Manuals & Guides
- PF 2025-25 Adjusting Department of Energy Financial Assistance Policy for State and Local Governments’ Financial Assistance Awards
- PF 2025-26 Adjusting Department of Energy Financial Assistance Policy for Nonprofit Organizations’ Financial Assistance Awards
For-Profit Compliance Audit
- DOE Financial Assistance Regulation 2 CFR 910
- PF 2025-27 Adjusting Department of Energy Financial Assistance Policy for For-Profit Organizations’ Financial Assistance Awards
Recommended Templates
- Corrective Action Plan Template – This template is to help non-federal entities develop an acceptable corrective action plan as part of the audit submission package
- Corrective Action Quarterly Status Report Template – This template is to help non-federal entities track and report the status to their contracting officer/grants officer as appropriate
- Single Audit Request for Extension Process – This document outlines the process for requesting an extension when the nine-month timeframe for submitting Single/Compliance Audit Reports would place an undue burden on the auditee. (2 CFR 200.512)
- Single Audit Report Request for Extension - This template is to help non-federal entities request an extension when the nine-month timeframe for submitting Single/Compliance Audit Reports would place an undue burden on the auditee.