---
kind: "section"
citation: "2 C.F.R. § 930.215"
title: "2"
number: "930.215"
heading: "Audit requirements."
url: "https://uscodex.org/cfr/2/930.215"
---

# §930.215. Audit requirements.

- (a) **For-profit awardees.** If an expenditure-based other transaction (OT) agreement provides for audits of a for-profit participant, the Agreements Officer, meaning the cognizant warranted Department of Energy or National Nuclear Security Administration official authorized to execute and administer OT agreements, also must specify:
  - (1) Whether the Defense Contract Auditing Agency or an Independent Public Accountant will perform the required audits.
  - (2) **What the audits are to cover.**
  - (3) Who will pay for the audits.
  - (4) The auditing standards that the auditor will use.
  - (5) **The available remedies for noncompliance.**
  - (6) Where the auditor is to send audit reports.
  - (7) **The retention period for the auditor's working papers.**
  - (8) Who will have access to the auditor's working papers.
- (b) **Other than For-profit awardees.** Expenditure-based OT agreements are subject to the Single Audit Act ([31 U.S.C. 7501-7507](/usc/31/7501-7507.md)). State, local government, Indian Tribes, institutes of higher education, and nonprofit participants are subject to the requirements under that Act. Additional information may be found at [2 CFR part 200](/cfr/2/part200.md), subpart F.

## Notes

### Authority

Authority: 42 U.S.C. 7256(g).

### Source

Source: 90 FR 194, Jan. 3, 2025, unless otherwise noted.