PF 2025-20 Applicability of the Class Deviation to 2 CFR 910.501 Audit Requirements for For-Profit Organizations

Date: April 01, 2025

To: HCAs/Procurement Directors/Contracting Officers/Grants Officers

From: Director, Contract and Financial Assistance Policy Division, Office of Policy, Office of Acquisition Management

SUMMARY: Policy Flash 2025-02, issued October 2, 2024, provides a class deviation that raises the for-profit audit requirement threshold in 2 CFR 910.501 from $750,000 of expenditures in DOE funds to $1,000,000. The class deviation became effective on October 1, 2024, and will remain in effect until the completion of a rulemaking to change 2 CFR 910.

This Policy Flash, 2025-20, further clarifies that the increase in the for-profit audit requirement threshold is applicable for the for-profit organizations’ fiscal years beginning on or after October 1, 2024. 

Questions concerning the policy flash should be directed to the Contract and Financial Assistance Policy Division, Office of Policy in the Office of Acquisition Management at DOE_oapmpolicy@hq.doe.gov.