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DOE responsibilities. DOE must perform the following for the awards it makes (See also the requirements of 2 CFR 200.210 Information contained in a Federal award):
Ensure that audits are completed and reports are received in a timely manner and in accordance with the requirements of this Part.
Provide technical advice and counsel to auditees and auditors as requested.
Follow-up on audit findings to ensure that the recipient takes appropriate and timely corrective action. As part of audit follow-up, the DOE must:
Issue a management decision as prescribed in § 910.521 Management decision;
Monitor the recipient taking appropriate and timely corrective action;
Use cooperative audit resolution mechanisms (see 2 CFR 200.25 Cooperative audit resolution) to improve DOE program outcomes through better audit resolution, follow-up, and corrective action; and
Develop a baseline, metrics, and targets to track, over time, the effectiveness of the DOE's process to follow-up on audit findings and on the effectiveness of Compliance Audits in improving non-Federal entity accountability and their use by DOE in making award decisions.
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