# 2 CFR § 910.508: Auditee responsibilities

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-2-910.508

## Section

- **Citation:** 2 CFR § 910.508
- **Heading:** Auditee responsibilities
- **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 > Auditees

## Text

The auditee must:
(a) Procure or otherwise arrange for the audit required by this Part in accordance with § 910.509 Auditor selection, and ensure it is properly performed and submitted when due in accordance with § 910.512 Report submission.
(b) Submit appropriate financial statements (if available).
(c) Submit the schedule of expenditures of DOE awards in accordance with § 910.510 Financial statements.
(d) Promptly follow up and take corrective action on audit findings, including preparation of a summary schedule of prior audit findings and a corrective action plan in accordance with § 910.511 Audit findings follow- up, paragraph (b) and § 910.511 Audit findings follow-up, paragraph (c), respectively.
(e) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this Part.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-2-910.508. Check the current official text before relying on it. Not legal advice.