---
kind: "section"
citation: "2 C.F.R. § 910.508"
title: "2"
number: "910.508"
heading: "Auditee responsibilities."
url: "https://uscodex.org/cfr/2/910.508"
---

# §910.508. Auditee responsibilities.


The auditee must:

- (a) Procure or otherwise arrange for the audit required by this Part in accordance with [§ 910.509](/cfr/2/910.509.md) Auditor selection, and ensure it is properly performed and submitted when due in accordance with [§ 910.512](/cfr/2/910.512.md) Report submission.
- (b) **Submit appropriate financial statements (if available).**
- (c) Submit the schedule of expenditures of DOE awards in accordance with [§ 910.510](/cfr/2/910.510.md) 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](/cfr/2/910.511.md) Audit findings follow- up, [paragraph (b)](#b) and [§ 910.511](/cfr/2/910.511.md) Audit findings follow-up, [paragraph (c)](#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.

## Notes

### Authority

Authority: 42 U.S.C. 7101, et seq.; 31 U.S.C. 6301-6308; 50 U.S.C. 2401 et seq.; 2 CFR part 200.

### Source

Source: 79 FR 76024, Dec. 19, 2014, unless otherwise noted.