# 2 CFR § 910.502: Basis for determining DOE awards expended

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-2-910.502

## Section

- **Citation:** 2 CFR § 910.502
- **Heading:** Basis for determining DOE awards expended
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 2—Federal Financial Assistance > Subtitle B—Federal Agency Regulations for Grants and Agreements > CHAPTER IX—DEPARTMENT OF ENERGY > PART 910—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS > Subpart F—Audit Requirements for For-Profit Entities > Audits

## Text

(a) Determining Federal awards expended. The determination of when a Federal award is expended must be based on when the activity related to the DOE award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of DOE awards, such as: Expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the for-profit entity to an interest subsidy; and the period when insurance is in force.
(b) Loan and loan guarantees (loans). Loan and loan guarantees issued by the DOE Loan Program Office corresponding to Title XVII of the Energy Policy Act of 2005, as amended, 42 U.S.C. 16511-16516 (“Title XVII”) are exempt from these provisions.
(1) Not applicable.
(2) Not applicable.
(3) Not applicable.
(c) Not applicable.
(d) Prior loan and loan guarantees (loans). See paragraph (b) of this section.
(e) Endowment funds. The cumulative balance of DOE awards for endowment funds that are federally restricted are considered DOE awards expended in each audit period in which the funds are still restricted.
(f) Free rent. Free rent received by itself is not considered a DOE award expended under this Part. However, free rent received as part of a DOE award to carry out a DOE program must be included in determining DOE awards expended and subject to audit under this part.
(g) Valuing non-cash assistance. DOE non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by DOE.
(h) Not applicable.
(i) Not applicable.
(j) Not applicable.
[87 FR 15320, Mar. 18, 2022]

## Nearby sections

- [2 CFR § 910.500 § 910.500 Purpose.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.500.md)
- [2 CFR § 910.501 § 910.501 Audit requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.501.md)
- [2 CFR § 910.502 § 910.502 Basis for determining DOE awards expended.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.502.md)
- [2 CFR § 910.503 § 910.503 Relation to other audit requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.503.md)
- [2 CFR § 910.504 § 910.504 Frequency of audits.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.504.md)
- [2 CFR § 910.505 § 910.505 Sanctions.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.505.md)
- [2 CFR § 910.506 § 910.506 Audit costs.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.506.md)
- [2 CFR § 910.507 § 910.507 Compliance audits.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.507.md)
- [2 CFR § 910.508 § 910.508 Auditee responsibilities.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.508.md)
- [2 CFR § 910.509 § 910.509 Auditor selection.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.509.md)
- [2 CFR § 910.510 § 910.510 Financial statements.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.510.md)
- [2 CFR § 910.511 § 910.511 Audit findings follow-up.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.511.md)
- [2 CFR § 910.512 § 910.512 Report submission.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.512.md)
- [2 CFR § 910.513 § 910.513 Responsibilities.](https://www.frixlaw.com/law-library/statutes/ecfr-2-910.513.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-2-910.502. Check the current official text before relying on it. Not legal advice.