This section of the FEDERAL REGISTER

contains regulatory documents having general

applicability and legal effect, most of which

are keyed to and codified in the Code of

Federal Regulations, which is published under

50 titles pursuant to 44 U.S.C. 1510.

The Code of Federal Regulations is sold by

the Superintendent of Documents.

Rules and Regulations Federal Register

15317 

Vol. 87, No. 53 

Friday, March 18, 2022 

DEPARTMENT OF ENERGY 

2 CFR Part 910 

RIN 1991–AC16 

Uniform Administrative Requirements, 

Cost Principles, and Audit 

Requirements for Federal Awards 

AGENCY: Office of Management, U.S. 

Department of Energy. 

ACTION: Final rule. 

SUMMARY: The Department of Energy 

(DOE) publishes a final rule to make 

technical and administrative changes as 

a result of the Office of Management and 

Budget (OMB) revisions to its 

regulations on Grants and Agreements. 

The changes are required in order to 

align DOE’s regulations with the revised 

OMB regulations and to remove 

reference to an expired statutory cost 

share pilot program. The final rule also 

makes technical changes to correct preexisting numbering errors in the 

regulatory text. 

DATES: This rule is effective March 18, 

2022. 

FOR FURTHER INFORMATION CONTACT: Mr. 

Richard Bonnell, U.S. Department of 

Energy, Office of Management, 950 

L’Enfant Plaza SW, Washington, DC 

20024; (202) 287–1747 or 

Richard.Bonnell@hq.doe.gov. 

SUPPLEMENTARY INFORMATION: 

I. Introduction 

II. Discussion of Final Rule 

III. Regulatory Review 

IV. Approval of the Office of the Secretary 

I. Introduction 

Title 2 CFR part 910 adopts OMB’s 

guidance, which updated its 

regulations, in subparts A through F of 

2 CFR part 200 as DOE’s policies and 

procedures for uniform administrative 

requirements, cost principles, and audit 

requirement for Federal awards. DOE is 

amending 2 CFR part 910 to align with 

the OMB’s recent revisions to its 

regulations on Grants and Agreements 

published on August 13, 2020, at 85 FR 

49506, which became effective on 

November 12, 2020. DOE further 

amends its regulation at 2 CFR 910.130 

to remove reference to an expired 

statutory cost share pilot program. This 

final rule also makes technical changes 

to correct pre-existing numbering errors 

in the regulatory text. 

II. Discussion of Final Rule 

DOE amends its Uniform 

Administrative Requirements, Cost 

Principles, and Audit Requirements for 

Federal Awards at 2 CFR part 910 as 

follows: 

1. Section 910.122, paragraph (a) is 

revised to change the reference to NonFederal entity from 2 CFR 200.69 to 2 

CFR 200.1. 

2. Section 910.128, paragraph (f)(1)(i) 

is revised to change the reference to 

Specific Conditions from 2 CFR 200.207 

to 2 CFR 200.208; paragraph (f)(1)(iv) is 

revised to change the reference to 

Remedies for Noncompliance from 2 

CFR 200.338 to 2 CFR 200.339; 

paragraph (f)(1)(v) is revised to change 

the reference to Federal awarding 

agency or pass-through entity review 

from 2 CFR 200.324 to 2 CFR 200.325; 

and paragraph (f)(2)(iii) is revised to 

change the reference to Termination 

from 2 CFR 200.339 to 2 CFR 200.340. 

3. Section 910.130, paragraph (b)(3) is 

deleted to implement the September 27, 

2020, expiration of the Cost-Share Pilot 

Program enacted by Congress at section 

108 of the Department of Energy 

Research and Innovation Act, Public 

Law 115–246; (e) is revised to change 

the references to the terms Development 

and Research from 2 CFR 200.87 to 2 

CFR 200.1. 

4. Section 910.350, paragraph (a) is 

revised to change the reference to NonFederal entity from 2 CFR 200.69 to 2 

CFR 200.1. 

5. Section 910.352 is revised to 

change the reference to the General 

Provisions for Selected Items of Cost 

from 2 CFR 200.400 through 200.475 to 

2 CFR 200.420 through 2 CFR 200.476. 

6. Section 910.360, paragraph (c)(1) is 

revised to change the reference to 

Remedies for non-compliance from 2 

CFR 200.338 to 2 CFR 200.339; and 

paragraph (c)(2) is revised to change the 

references to Federal awarding agency 

review of risk posed by applicants from 

2 CFR 200.205 to 2 CFR 200.206 and the 

reference to Specific conditions from 2 

CFR 200.207 and 2 CFR 200.208. 

7. Section 910.370, paragraph (b) is 

revised to change the reference to all of 

the legally available remedies for noncompliance from 2 CFR 200.338 through 

2 CFR 200.342 to 2 CFR 200.339 through 

2 CFR 200.343. 

8. Section 910.372, paragraph (a) is 

revised to change the reference to 

Federal awarding agency review of risk 

posed by applicants from 2 CFR 200.205 

to 2 CFR 200.206 and the reference to 

Specific Conditions from 2 CFR 200.207 

to 2 CFR 200.208. 

9. Appendix A to Subpart D—Patent 

and Data Provisions, paragraph (1)(a) is 

revised to change the reference to the 

definition of ‘‘[n]onprofit organization’’ 

from 2 CFR 200.70 to 2 CFR 200.1. 

10. Section 910.501, paragraph (f) is 

revised to change the reference to 

Subrecipient and contractor 

determinations from 2 CFR 200.330 to 2 

CFR 200.331; and paragraph (h) is 

revised to change the reference to 

Requirements for pass-through entities 

from 2 CFR 200.331 to 2 CFR 200.332. 

11. In section 910.502, the following 

redesignations are made in order to 

correct numbering errors in the initial 

publication of 2 CFR part 910 and are 

made in order to improve clarity and 

readability of the section. Paragraph (b) 

Not applicable. is deleted; paragraph (a) 

Loan and loan guarantees (loans) is 

redesignated as paragraph (b); The 

introductory text beginning 

‘‘Determining Federal awards 

expended’’ is designated as paragraph 

(a); Paragraphs (d), (e), (f), (g), (h), and 

(i) are redesignated as paragraphs (e), (f), 

(g), (h), (i), and (j); and paragraph (d) See 

Paragraph (b) is added. 

12. Section 910.505 is revised to 

change the reference to Remedies for 

noncompliance from 2 CFR 200.338 to 

2 CFR 200.339. 

13. Section 910.507, paragraph (a) 

pertaining to auditor guidance when a 

program-specific audit guide is available 

is revised to incorporate the language 

changes in 2 CFR 200.507. The 

following redesignations are due to 

numbering errors at time of initial 

publication of 2 CFR part 910 and made 

in order to improve clarity and 

readability of the section. Paragraphs 

(a)(1), (2), (3), and (4) pertaining to 

auditor requirements when a programspecific audit guide is not available are 

redesignated as paragraphs (b)(1), (2), 

(3), and (4). Paragraph (a)(5) pertaining 

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15318 Federal Register / Vol. 87, No. 53 / Friday, March 18, 2022 / Rules and Regulations 

specific audits is redesignated as 

paragraph (c)(1). In this final rule, 

additional conforming changes are made 

to paragraphs (a)(6) and (7) which are 

redesignated as (c)(2) and (3) and 

paragraph (b) redesignated as (d). 

14. Section 910.513, paragraph (c) is 

revised to change the reference to 

Information contained in a Federal 

award from 2 CFR 200.210 to 2 CFR 

200.211; and paragraph (c)(3)(iii) is 

revised to change the reference to 

Cooperative audit resolution from 2 CFR 

200.25 to 2 CFR 200.1. 

15. In section 910.514, the following 

redesignations are made in order to 

correct numbering errors in the initial 

publication of 2 CFR part 910 and made 

in order to improve clarity and 

readability of the section. Paragraph 

(b)(1) Internal control. is redesignated as 

paragraph (c); the paragraph that begins 

‘The compliance supplement provides 

guidance . . . .’ is designated as 

paragraph (c)(1); Paragraph (3)(i) is 

revised to remove the period and add ‘; 

and’ at the end; Paragraph (5) 

Compliance. is redesignated as 

paragraph (d); the paragraph that begins 

‘In addition to the requirements of 

GAGAS, . . . .’ is designated as 

paragraph (d)(1); Paragraphs (6), (7), and 

(8) are redesignated as paragraphs (d)(2), 

(d)(3), and (d)(4); Paragraph (c) ‘‘Audit 

follow-up.’’ is redesignated as paragraph 

(e); and paragraph (f) Not applicable is 

added to correspond with 2 CFR 200 

formatting. 

16. In section 910.515, the following 

redesignations are made in order to 

correct numbering errors in the initial 

publication of 2 CFR part 910 and made 

in order to improve clarity and 

readability of the section. Paragraph 

(d)(2)(i) is redesignated as paragraph 

(d)(3); and the sentence beginning 

‘Audit findings (e.g., internal control 

findings, compliance findings, 

questioned costs, or fraud) . . .’ is 

designated as paragraph (d)(3)(i). 

17. In section 910.519, the following 

redesignations are made in order to 

correct numbering errors in the initial 

publication of 2 CFR part 910 and made 

in order to improve clarity and 

readability of the section. Paragraph 

(a)(1) Current and prior audit 

experience. is redesignated as paragraph 

(b); the text that begins ‘Weaknesses in 

internal control over DOE programs 

. . . .’ is designated as paragraph (b)(1); 

Paragraph (a)(4) Oversight exercised by 

DOE. is redesignated as paragraph (c); 

the text that begins ‘Oversight exercised 

by DOE could be used . . . .’ is 

designated as paragraph (c)(1); 

paragraph (a)(5) is redesignated as 

paragraph (c)(2); paragraph (a)(6) 

Inherent risk of the Federal program. is 

redesignated as paragraph (d); the text 

that begins ‘The nature of a Federal 

program . . . .’ is designated as 

paragraph (d)(1); and paragraphs (a)(7), 

(a)(8), and (a)(9) are redesignated as 

paragraphs (d)(2), (d)(3) and (d)(4). 

18. In section 910.520, the following 

redesignations are made in order to 

correct numbering errors in the initial 

publication of 2 CFR part 910 and made 

in order to improve clarity and 

readability of the section. Paragraph (a) 

designation is moved to the second 

sentence beginning ‘Compliance audits 

were performed on an annual . . . .’. 

III. Regulatory Review 

A. Administrative Procedure Act 

DOE finds good cause to waive notice 

and comment on these regulations 

pursuant to 5 U.S.C. 553(b)(B) and the 

30-day delay effective date pursuant to 

5 U.S.C. 553(d). Notice and comment 

are unnecessary and contrary to the 

public interest because this final rule 

merely adopts recent amendments made 

by OMB to its rule on Grants and 

Agreements that published on August 

13, 2020, at 85 FR 49506 and that 

became effective on November 12, 2020. 

DOE has concluded that there is good 

cause to publish this rule without prior 

opportunity for public comment 

because the action aligns DOE’s 

regulations with OMB’s, for which OMB 

solicited comment with (a 60-day public 

comment period (85 FR 3766, Jan. 22, 

2020). OMB, received over 2,500 

comments from the public, federal 

agencies, and the Council of the 

Inspectors General on Integrity and 

Efficiency Grant Reform Workgroup, 

which OMB reviewed and addressed (85 

FR 49506, Aug. 13, 2020). As part of that 

process, OMB reconvened agency 

representatives, including DOE, to 

review the comments and make changes 

to the proposed revisions as 

appropriate. This final rule aligns DOE’s 

regulations with OMB’s revised 

regulations. A delay in effective date is 

unnecessary and contrary to the public 

interest for these same reasons. In 

addition, this rule makes a nondiscretionary change to remove a 

reference to an expired cost-share 

program and it makes technical changes 

to correct numbering errors. Therefore, 

these regulations are being published as 

final regulations and are effective March 

18, 2022. 

B. Executive Order 12866 

This final rule has been determined to 

not be a significant regulatory action 

under Executive Order 12866, 

‘‘Regulatory Planning and Review,’’ 58 

FR 51735 (October 4, 1993). 

Accordingly, this action was not subject 

to review under that Executive order by 

the Office of Information and Regulatory 

Affairs (OIRA) of the Office of 

Management and Budget. 

C. National Environmental Policy Act 

DOE has determined that the rule is 

covered under the Categorical Exclusion 

found in DOE’s National Environmental 

Policy Act regulations at paragraph A5 

of appendix A to subpart D, 10 CFR part 

1021, which applies to a rulemaking 

that amends an existing rule or 

regulation and that does not change the 

environmental effect of the rule or 

regulation being amended. Accordingly, 

neither an environmental assessment 

nor an environmental impact statement 

is required. 

D. Regulatory Flexibility Act 

The Regulatory Flexibility Act (5 

U.S.C. 601 et seq.) requires preparation 

of an initial regulatory flexibility 

analysis for any rule that by law must 

be proposed for public comment, unless 

the agency certifies that the rule, if 

promulgated, will not have a significant 

economic impact on a substantial 

number of small entities. As required by 

Executive Order 13272, ‘‘Proper 

Consideration of Small Entities in 

Agency Rulemaking,’’ 67 FR 53461 

(August 16, 2002), DOE published 

procedures and policies on February 19, 

2003, to ensure that the potential 

impacts of its rules on small entities are 

properly considered during the 

rulemaking process (68 FR 7990). DOE 

has made its procedures and policies 

available on the Office of General 

Counsel’s website: https://

www.gc.doe.gov. 

The Regulatory Flexibility Act (5 

U.S.C. 601 et seq.) requires preparation 

of an initial regulatory flexibility 

analysis for any rule that by law must 

be proposed for public comment. As 

discussed previously, DOE has 

determined that providing notice and 

opportunity for public comment on this 

rule is unnecessary and contrary to the 

public interest. Therefore, no regulatory 

flexibility analysis has been prepared 

for this rule. 

E. Paperwork Reduction Act 

This final rule imposes no new 

information or recordkeeping 

requirements. Accordingly, OMB 

clearance is not required under the 

Paperwork Reduction Act. (44 U.S.C. 

3501 et seq.). The information collection 

necessary to administer DOE financial 

assistance under 2 CFR part 910 is 

subject to OMB approval under the 

Paperwork Reduction Act (PRA), 44 

U.S.C. 3501 et seq. The information 


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collection provisions of this part were 

previously approved by OMB under 

OMB Control No. 1910–0400. 

Notwithstanding any other provision 

of the law, no person is required to 

respond to, nor shall any person be 

subject to a penalty for failure to comply 

with, a collection of information subject 

to the requirements of the PRA, unless 

that collection of information displays a 

currently valid OMB Control Number. 

F. Unfunded Mandates Reform Act of 

1995 

Title II of the Unfunded Mandates 

Reform Act of 1995 (UMRA) requires 

each Federal agency to assess the effects 

of Federal regulatory actions on State, 

local, and tribal governments, and the 

private sector. Public Law 104–4, sec. 

201 (codified at 2 U.S.C. 1531). For 

regulatory actions likely to result in a 

rule that may cause the expenditure by 

State, local, and tribal governments, in 

the aggregate, or by the private sector of 

$100 million or more in any one year 

(adjusted annually for inflation), section 

202 of UMRA requires a Federal agency 

to publish a written statement that 

estimates the resulting costs, benefits, 

and other effects on the national 

economy (2 U.S.C. 1532(a),(b)). UMRA 

also requires a Federal agency to 

develop an effective process to permit 

timely input by elected officers of State, 

local, and tribal governments on a 

‘‘significant intergovernmental 

mandate,’’ and requires an agency plan 

for giving notice and opportunity for 

timely input to potentially affected 

small governments before establishing 

any requirements that might 

significantly or uniquely affect them. On 

March 18, 1997, DOE published a 

statement of policy on its process for 

intergovernmental consultation under 

UMRA. 62 FR 12820. (This policy is 

also available at https://energy.gov/gc/ 

office-general-counsel.) DOE examined 

this rule according to UMRA and has 

determined that the rule contains 

neither an intergovernmental mandate, 

nor a mandate that may result in the 

expenditure by State, local, and tribal 

government, in the aggregate, or by the 

private sector, of $100 million or more 

in any year. Accordingly, no further 

assessment or analysis is required under 

UMRA. 

G. Treasury and General Government 

Appropriations Act, 1999 

Section 654 of the Treasury and 

General Government Appropriations 

Act, 1999 (Pub. L. 105–277) requires 

Federal agencies to issue a Family 

Policymaking Assessment for any rule 

that may affect family well-being. This 

rule would not have any impact on the 

autonomy or integrity of the family as 

an institution. Accordingly, DOE has 

concluded that it is not necessary to 

prepare a Family Policymaking 

Assessment. 

H. Executive Order 13132 

Executive Order 13132, ‘‘Federalism,’’ 

64 FR 43255 (August 4, 1999) imposes 

certain requirements on agencies 

formulating and implementing policies 

or regulations that preempt State law or 

that have federalism implications. 

Agencies are required to examine the 

constitutional and statutory authority 

supporting any action that would limit 

the policymaking discretion of the 

States and carefully assess the necessity 

for such actions. DOE has examined this 

rule and has determined that it would 

not preempt State law and would not 

have a substantial direct effect on the 

States, on the relationship between the 

National Government and the States, or 

on the distribution of power and 

responsibilities among the various 

levels of government. No further action 

is required by Executive Order 13132. 

I. Executive Order 12988 

With respect to the review of existing 

regulations and the promulgation of 

new regulations, section 3(a) of 

Executive Order 12988, ‘‘Civil Justice 

Reform’’ 61 FR 4729 (February 7, 1996), 

imposes on executive agencies the 

general duty to adhere to the following 

requirements: (1) Eliminate drafting 

errors and ambiguity; (2) write 

regulations to minimize litigation; and 

(3) provide a clear legal standard for 

affected conduct rather than a general 

standard and promote simplification 

and burden reduction. With regard to 

the review required by section 3(a), 

section 3(b), Executive Order 12988 

specifically requires that Federal 

agencies make every reasonable effort to 

ensure that the regulation: (1) Clearly 

specifies the preemptive effect, if any; 

(2) clearly specifies any effect on 

existing Federal law or regulation; (3) 

provides a clear legal standard for 

affected conduct while promoting 

simplification and burden reduction; (4) 

specifies the retroactive effect, if any; (5) 

adequately defines key terms; and (6) 

addresses other important issues 

affecting clarity and general 

draftsmanship under guidelines issued 

by the Attorney General. Section 3(c) of 

Executive Order 12988 requires 

executive agencies to review regulations 

in light of applicable standards in 

section 3(a) and section 3(b) to 

determine whether they are met, or it is 

unreasonable to meet one or more of 

them. DOE has completed the required 

review and determined that to the 

extent permitted by law, this rule meets 

the relevant standards of Executive 

Order 12988. 

J. Executive Order 13211 

Executive Order 13211, ‘‘Actions 

Concerning Regulations That 

Significantly Affect Energy, Supply, 

Distribution, or Use,’’ 66 FR 28355 (May 

22, 2001) requires Federal agencies to 

prepare and submit to OMB a Statement 

of Energy Effects for any significant 

energy action. A ‘‘significant energy 

action’’ is defined as any action by an 

agency that promulgated or is expected 

to lead to promulgation of a final rule, 

and that: 

(1) Is a significant regulatory action 

under Executive Order 12866, or any 

successor order; and (2) is likely to have 

a significant adverse effect on the 

supply, distribution, or use of energy, or 

(3) is designated by the Administrator of 

OIRA as a significant energy action. For 

any proposed significant energy action, 

the agency must give a detailed 

statement of any adverse effects on 

energy supply, distribution, or use 

should the proposal be implemented, 

and of reasonable alternatives to the 

action and their expected benefits on 

energy supply, distribution, and use. 

This regulatory action would not have a 

significant adverse effect on the supply, 

distribution, or use of energy and is 

therefore not a significant regulatory 

action. Accordingly, DOE has not 

prepared a Statement of Energy Effects. 

K. Treasury and General Government 

Appropriations Act, 2001 

The Treasury and General 

Government Appropriations Act, 2001 

(44 U.S.C. 3516 note) provides for 

agencies to review most disseminations 

of information to the public under 

guidelines established by each agency 

pursuant to general guidelines issued by 

OMB. OMB’s guidelines were published 

at 67 FR 8452 (February 22, 2002), and 

DOE’s guidelines were published at 67 

FR 62446 (October 7, 2002). DOE has 

reviewed this rule under the OMB and 

DOE guidelines and has concluded that 

it is consistent with applicable policies 

in those guidelines. 

L. Congressional Review 

As required by 5 U.S.C. 801, DOE will 

submit to Congress a report regarding 

the issuance of this final rule prior to 

the effective date set forth at the outset 

of this document. The report will state 

that it has been determined that the rule 

is not a ‘‘major rule’’ as defined by 5 

U.S.C. 801(2). 


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15320 Federal Register / Vol. 87, No. 53 / Friday, March 18, 2022 / Rules and Regulations 

IV. Approval of the Office of the 

Secretary 

The Secretary of Energy has approved 

publication of this final rule. 

List of Subjects in 2 CFR Part 910 

Accounting, Administrative practice 

and procedure, Grant programs, 

Reporting and recordkeeping 

requirements. 

Signing Authority 

This document of the Department of 

Energy was signed on February 10, 

2022, by John R. Bashista, Director, 

Office of Acquisition Management and 

Senior Procurement Executive, 

Department of Energy and S. Keith 

Hamilton, Deputy Associate 

Administrator for Acquisition and 

Project Management and Senior 

Procurement Executive, National 

Nuclear Security Administration, 

pursuant to delegated authority from the 

Secretary of Energy. That document 

with the original signature and date is 

maintained by DOE. For administrative 

purposes only, and in compliance with 

requirements of the Office of the Federal 

Register, the undersigned DOE Federal 

Register Liaison Officer has been 

authorized to sign and submit the 

document in electronic format for 

publication, as an official document of 

the Department of Energy. This 

administrative process in no way alters 

the legal effect of this document upon 

publication in the Federal Register. 

Signed in Washington, DC, on February 24, 

2022. 

Treena V. Garrett, 

Federal Register Liaison Officer, U.S. 

Department of Energy. 

For the reasons set forth in the 

preamble, the Department of Energy 

amends part 910 of chapter IX, title 2 of 

the Code of Federal Regulations as set 

forth below. 

PART 910—UNIFORM 

ADMINISTRATIVE REQUIREMENTS, 

COST PRINCIPLES, AND AUDIT 

REQUIREMENTS FOR FEDERAL 

AWARDS 

■ 1. The authority citation for part 910 

continues to read as follows: 

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. 

§ 910.122 [Amended] 

■ 2. Section 910.122 is amended in 

paragraph (a) by removing ‘‘Part 910’’ 

and ‘‘2 CFR 200.69’’ and adding in their 

places ‘‘this part’’ and ‘‘2 CFR 200.1’’, 

respectively. 

§ 910.128 [Amended] 

■ 3. Section 910.128 is amended: 

■ a. In paragraph (f)(1)(i) by removing 

‘‘2 CFR 200.207’’ and adding in its place 

‘‘2 CFR 200.208’’; 

■ b. In paragraph (f)(1)(iv) by removing 

‘‘2 CFR 200.338’’ and adding in its place 

‘‘2 CFR 200.339’’; 

■ c. In paragraph (f)(1)(v) by removing 

‘‘2 CFR 200.324’’ and adding in its place 

‘‘2 CFR 200.325’’; and 

■ d. In paragraph (f)(2)(iii) by removing 

‘‘2 CFR 200.339 (a)(1)–(2)’’ and adding 

in its place ‘‘2 CFR 200.340(a)(1) and 

(2)’’. 

§ 910.130 [Amended] 

■ 3. Section 910.130 is amended: 

■ a. In paragraph (b)(1) by adding at the 

end of the paragraph ‘‘or’’; 

■ b. In paragraph (b)(2) by removing ‘‘; 

or’’ and adding in its place a period; 

■ c. By removing paragraph (b)(3); and 

■ d. In paragraph (e): 

■ i. In the definition for ‘‘Development’’ 

by removing ‘‘2 CFR 200.87’’ and adding 

in its place ‘‘2 CFR 200.1’’; and 

■ ii. In the definition for ‘‘Research’’ by 

removing ‘‘2 CFR 200.87’’ and adding in 

its place ‘‘2 CFR 200.1’’. 

§ 910.350 [Amended] 

■ 4. Section 910.350 is amended in 

paragraph (a) by removing ‘‘2 CFR 

910.122’’, ‘‘part 910’’, and ‘‘2 CFR 

200.69’’ and adding in their places 

‘‘§ 910.22’’, ‘‘this part’’, and ‘‘2 CFR 

200.1’’, respectively. 

§ 910.352 [Amended] 

■ 5. Section 910.352 is amended by 

removing ‘‘2 CFR 200.400 through 

200.475’’ and adding in its place ‘‘2 CFR 

200.400 through 200.476’’. 

§ 910.360 [Amended] 

■ 6. Section 910.360 is amended: 

■ a. In paragraph (c)(1) by removing ‘‘2 

CFR 200.338’’ and adding in its place ‘‘2 

CFR 200.339’’; and 

■ b. In paragraph (c)(2) by removing ‘‘2 

CFR 200.205 and 200.207’’ and ‘‘2 CFR 

910.372’’ and adding in their places ‘‘2 

CFR 200.206 and 200.208’’ and 

‘‘§ 910.372’’, respectively. 

§ 910.370 [Amended] 

■ 7. Section 910.370 is amended in 

paragraph (b) by removing ‘‘2 CFR 

200.338 through 200.342’’ and adding in 

its place ‘‘2 CFR 200.339 through 

200.343’’. 

§ 910.372 [Amended] 

■ 8. Section 910.372 is amended in 

paragraph (a) introductory text by 

removing ‘‘2 CFR 200.205’’ and adding 

in its place ‘‘2 CFR 200.206’’ and 

removing ‘‘2 CFR 200.207’’ and adding 

in its place ‘‘2 CFR 200.208’’. 

Appendix A to Subpart D of Part 910 

[Amended] 

■ 9. Appendix A to subpart D of part 

910 is amended in section 1., paragraph 

(a), in the definition of ‘‘Nonprofit 

organization’’, by removing ‘‘2 CFR 

200.70’’ and adding in its place ‘‘2 CFR 

200.1’’. 

§ 910.501 [Amended] 

■ 10. Section 910.501 is amended: 

■ a. In paragraph (e) by removing ‘‘Part’’ 

and adding in its place ‘‘part’’; 

■ b. In paragraph (f) by removing ‘‘Part’’ 

and ‘‘Section 2 CFR 200.330 

Subrecipient and contractor 

determinations’’ and adding in their 

places ‘‘part’’ and ‘‘The provisions of 2 

CFR 200.331, Subrecipient and 

contractor determinations,’’, 

respectively; and 

■ c. In paragraph (h) by removing ‘‘Part’’ 

and ‘‘2 CFR 200.331’’ and adding in 

their places ‘‘part’’ and ‘‘2 CFR 

200.332,’’. 

■ 11. Section 910.502 is revised to read 

as follows: 

§ 910.502 Basis for determining DOE 

awards expended. 

(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. 


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(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. 

§ 910.505 [Amended] 

■ 12. Section 910.505 is amended by 

removing ‘‘Part’’ and ‘‘2 CFR 200.338’’ 

and adding in their places ‘‘part’’ and ‘‘2 

CFR 200.339,’’, respectively. 

■ 13. Section 910.507 is revised to read 

as follows: 

§ 910.507 Compliance audits. 

(a) Program-specific audit guide 

available. In some cases, a programspecific audit guide will be available to 

provide specific guidance to the auditor 

with respect to internal controls, 

compliance requirements, suggested 

audit procedures, and audit reporting 

requirements. A listing of current 

program-specific audit guides can be 

found on the OMB website in the 

compliance supplement, in part 8, 

appendix VI, Program-Specific Audit 

Guides, which includes a website where 

a copy of the guide can be obtained. 

When a current program-specific audit 

guide is available, the auditor must 

follow generally accepted government 

auditing standards (GAGAS) and the 

guide when performing a compliance 

audit. 

(b) Program-specific audit guide not 

available. (1) When a program-specific 

audit guide is not available, the auditee 

and auditor must conduct the 

compliance audit in accordance with 

GAAS and GAGAS. 

(2) If audited financial statements are 

available, for-profit recipients should 

submit audited financial statements to 

DOE as a part of the compliance audit. 

(If the recipient is a subsidiary for 

which separate financial statements are 

not available, the recipient may submit 

the financial statements of the 

consolidated group.) 

(3) The auditor must: 

(i) Not applicable; 

(ii) Obtain an understanding of 

internal controls and perform tests of 

internal controls over the DOE program 

consistent with the requirements of 

§ 910.514 Scope of audit; 

(iii) Perform procedures to determine 

whether the auditee has complied with 

Federal statutes, regulations, and the 

terms and conditions of DOE awards 

that could have a direct and material 

effect on the DOE program consistent 

with the requirements of § 910.514 

Scope of audit; 

(iv) Follow up on prior audit findings, 

perform procedures to assess the 

reasonableness of the summary 

schedule of prior audit findings 

prepared by the auditee in accordance 

with the requirements of § 910.511 

Audit findings follow-up, and report, as 

a current year audit finding, when the 

auditor concludes that the summary 

schedule of prior audit findings 

materially misrepresents the status of 

any prior audit finding; and 

(v) Report any audit findings 

consistent with the requirements of 

§ 910.516 Audit findings. 

(4) The auditor’s report(s) may be in 

the form of either combined or separate 

reports and may be organized differently 

from the manner presented in this 

section. The auditor’s report(s) must 

state that the audit was conducted in 

accordance with this part and include 

the following: 

(i) An opinion (or disclaimer of 

opinion) as to whether the financial 

statement(s) (if available) of the DOE 

program is presented fairly in all 

material respects in accordance with the 

stated accounting policies; 

(ii) A report on internal control 

related to the DOE program, which must 

describe the scope of testing of internal 

control and the results of the tests; 

(iii) A report on compliance which 

includes an opinion (or disclaimer of 

opinion) as to whether the auditee 

complied with laws, regulations, and 

the terms and conditions of DOE awards 

which could have a direct and material 

effect on the DOE program; and 

(iv) A schedule of findings and 

questioned costs for the DOE program 

that includes a summary of the auditor’s 

results relative to the DOE program in 

a format consistent with § 910.515 Audit 

reporting, paragraph (d)(1) and findings 

and questioned costs consistent with the 

requirements of § 910.515 Audit 

reporting, paragraph (d)(3). 

(c) Report submission for programspecific audits. (1) The audit must be 

completed and the reporting required by 

paragraph (c)(2) or (3) of this section 

submitted within the earlier of 30 

calendar days after receipt of the 

auditor’s report(s), or nine months after 

the end of the audit period, unless a 

different period is specified in a 

program-specific audit guide. Unless 

restricted by Federal law or regulation, 

the auditee must make report copies 

available for public inspection. Auditees 

and auditors must ensure that their 

respective parts of the reporting package 

do not include protected personally 

identifiable information. 

(2) When a program-specific audit 

guide is available, the compliance 

audits must be submitted (along with 

audited financial statements if audited 

financial statements are available), to 

the appropriate DOE Contracting Officer 

as well as to the DOE Office of the Chief 

Financial Officer. 

(3) When a program-specific audit 

guide is not available, the reporting 

package for a program-specific audit 

must consist of, a summary schedule of 

prior audit findings, and a corrective 

action plan as described in paragraph 

(b)(2) of this section, and the auditor’s 

report(s) described in paragraph (b)(4) of 

this section. The compliance audit must 

be submitted (along with audited 

financial statements if audited financial 

statements are available), to the 

appropriate DOE Contracting Officer as 

well as to the DOE Office of the Chief 

Financial Officer. 

(d) Other sections of this part may 

apply. Compliance audits are subject to: 

(1) Section 910.500 Purpose through 

§ 910.503 Relation to other audit 

requirements, paragraph (d); 

(2) Section 910.504 Frequency of 

audits through § 910.506 Audit costs; 

(3) Section 910.508 Auditee 

responsibilities and § 910.509 Auditor 

selection; 

(4) Section 910.511 Audit findings 

follow-up; 

(5) Section 910.512 Report 

submission, paragraphs (e) through (h); 

(6) Section 910.513 Responsibilities; 

(7) Section 910.516 Audit findings 

and § 910.517 Audit documentation; 

(8) Section 910.521 Management 

decision; and 

(9) Other referenced provisions of this 

part unless contrary to the provisions of 

this section, a program-specific audit 

guide, or program statutes and 

regulations. 

§ 910.513 [Amended] 

■ 14. Section 910.513 is amended: 

■ a. In paragraph (c) introductory text by 

removing ‘‘2 CFR 200.210’’ and adding 

in its place ‘‘2 CFR 200.211’’; and 


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■ b. In paragraph (c)(3)(iii) by removing 

‘‘2 CFR 200.25’’ and adding in its place 

‘‘2 CFR 200.1,’’. 

■ 15. Section 910.514 is revised to read 

as follows: 

§ 910.514 Scope of audit. 

(a) General. The audit must be 

conducted in accordance with GAGAS. 

The audit must cover the entire 

operations of the auditee, or, at the 

option of the auditee, such audit must 

include a series of audits that cover 

departments, agencies, and other 

organizational units that expended or 

otherwise administered DOE awards 

during such audit period, provided that 

each such audit must encompass the 

schedule of expenditures of DOE awards 

for each such department, agency, and 

other organizational unit, which must 

be considered to be a for-profit entity. 

The financial statements (if available) 

and schedule of expenditures of DOE 

awards must be for the same audit 

period. 

(b) Financial statements. If financial 

statements are available, the auditor 

must determine whether the schedule of 

expenditures of DOE awards is stated 

fairly in all material respects in relation 

to the auditee’s financial statements as 

a whole. 

(c) Internal control. (1) The 

compliance supplement provides 

guidance on internal controls over 

Federal programs based upon the 

guidance in Standards for Internal 

Control in the Federal Government 

issued by the Comptroller General of the 

United States and the Internal Control— 

Integrated Framework, issued by the 

Committee of Sponsoring Organizations 

of the Treadway Commission (COSO). 

(2) In addition to the requirements of 

GAGAS the auditor must perform 

procedures to obtain an understanding 

of internal control over DOE programs 

sufficient to plan the audit to support a 

low assessed level of control risk of 

noncompliance for major programs. 

(3) Except as provided in paragraph 

(c)(4) of this section, the auditor must: 

(i) Plan the testing of internal control 

over compliance to support a low 

assessed level of control risk for the 

assertions relevant to the compliance 

requirements; and 

(ii) Perform testing of internal control 

as planned in paragraph (c)(3)(i) of this 

section. 

(4) When internal control over some 

or all of the compliance requirements 

are likely to be ineffective in preventing 

or detecting noncompliance, the 

planning and performing of testing 

described in paragraph (c)(3) of this 

section are not required for those 

compliance requirements. However, the 

auditor must report a significant 

deficiency or material weakness in 

accordance with § 910.516 Audit 

findings, assess the related control risk 

at the maximum, and consider whether 

additional compliance tests are required 

because of ineffective internal control. 

(d) Compliance. (1) In addition to the 

requirements of GAGAS, the auditor 

must determine whether the auditee has 

complied with Federal statutes, 

regulations, and the terms and 

conditions of Federal awards that may 

have a direct and material effect. 

(2) The principal compliance 

requirements applicable to most Federal 

programs and the compliance 

requirements of the largest Federal 

programs are included in the 

compliance supplement. 

(3) For the compliance requirements 

related to Federal programs contained in 

the compliance supplement, an audit of 

these compliance requirements will 

meet the requirements of this part. 

Where there have been changes to the 

compliance requirements and the 

changes are not reflected in the 

compliance supplement, the auditor 

must determine the current compliance 

requirements and modify the audit 

procedures accordingly. For those 

Federal programs not covered in the 

compliance supplement, the auditor 

should follow the compliance 

supplement’s guidance for programs not 

included in the supplement. 

(4) The compliance testing must 

include tests of transactions and such 

other auditing procedures necessary to 

provide the auditor sufficient 

appropriate audit evidence to support 

an opinion on compliance. 

(e) Audit follow-up. The auditor must 

follow-up on prior audit findings, 

perform procedures to assess the 

reasonableness of the summary 

schedule of prior audit findings 

prepared by the auditee in accordance 

with § 910.511 Audit findings follow-up 

paragraph (b), and report, as a current 

year audit finding, when the auditor 

concludes that the summary schedule of 

prior audit findings materially 

misrepresents the status of any prior 

audit finding. The auditor must perform 

audit follow-up procedures. 

(f) Not applicable. 

■ 16. Section 910.515 is revised to read 

as follows: 

§ 910.515 Audit reporting. 

The auditor’s report(s) may be in the 

form of either combined or separate 

reports and may be organized differently 

from the manner presented in this 

section. The auditor’s report(s) must 

state that the audit was conducted in 

accordance with this part and include 

the following: 

(a) An opinion (or disclaimer of 

opinion) as to whether the financial 

statements (if available) are presented 

fairly in all material respects in 

accordance with generally accepted 

accounting principles and an opinion 

(or disclaimer of opinion) as to whether 

the schedule of expenditures of DOE 

awards is fairly stated in all material 

respects in relation to the financial 

statements (if available) as a whole. 

(b) A report on internal control over 

financial reporting and compliance with 

Federal statutes, regulations, and the 

terms and conditions of the DOE award, 

noncompliance with which could have 

a material effect on the financial 

statements. This report must describe 

the scope of testing of internal control 

and compliance and the results of the 

tests, and, where applicable, it will refer 

to the separate schedule of findings and 

questioned costs described in paragraph 

(d) of this section. 

(c) A report on compliance and report 

and internal control over compliance. 

This report must describe the scope of 

testing of internal control over 

compliance, include an opinion or 

modified opinion as to whether the 

auditee complied with Federal statutes, 

regulations, and the terms and 

conditions of DOE awards which could 

have a direct and material effect and 

refer to the separate schedule of findings 

and questioned costs described in 

paragraph (d) of this section. 

(d) A schedule of findings and 

questioned costs which must include 

the following three components: 

(1) A summary of the auditor’s results, 

which must include: 

(i) The type of report the auditor 

issued (if applicable) on whether the 

financial statements (if available) 

audited were prepared in accordance 

with GAAP (i.e., unmodified opinion, 

qualified opinion, adverse opinion, or 

disclaimer of opinion); 

(ii) Where applicable, a statement 

about whether significant deficiencies 

or material weaknesses in internal 

control were disclosed by the audit of 

the financial statements (if available); 

(iii) A statement (if applicable) as to 

whether the audit disclosed any 

noncompliance that is material to the 

financial statements (if available) of the 

auditee; 

(iv) Where applicable, a statement 

about whether significant deficiencies 

or material weaknesses in internal 

control over major programs were 

disclosed by the audit; 

(v) The type of report the auditor 

issued on compliance (i.e., unmodified 


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opinion, qualified opinion, adverse 

opinion, or disclaimer of opinion); 

(vi) A statement as to whether the 

audit disclosed any audit findings that 

the auditor is required to report under 

§ 910.516 Audit findings, paragraph (a); 

(vii) Not applicable. 

(viii) Not applicable. 

(ix) Not applicable. 

(2) Findings relating to the financial 

Statements (if available) which are 

required to be reported in accordance 

with GAGAS. 

(3) Findings and questioned costs for 

DOE awards which must include audit 

findings as defined in § 910.516 Audit 

findings, paragraph (a). 

(i) Audit findings (e.g., internal 

control findings, compliance findings, 

questioned costs, or fraud) that relate to 

the same issue should be presented as 

a single audit finding. 

(ii) Audit findings that relate to both 

the financial statements (if available) 

and DOE awards, as reported under 

paragraphs (d)(2) and (3) of this section, 

respectively, should be reported in both 

sections of the schedule. However, the 

reporting in one section of the schedule 

may be in summary form with a 

reference to a detailed reporting in the 

other section of the schedule. 

(e) Nothing in this part precludes 

combining of the audit reporting 

required by this section with the 

reporting required by § 910.512 Report 

submission, paragraph (b), when 

allowed by GAGAS. 

■ 17. Section 910.519 is revised to read 

as follows: 

§ 910.519 Criteria for Federal program risk. 

(a) General. The auditor’s 

determination should be based on an 

overall evaluation of the risk of 

noncompliance occurring that could be 

material to the DOE program. The 

auditor must consider criteria, such as 

described in paragraphs (b), (c), and (d) 

of this section, to identify risk in 

Federal programs. Also, as part of the 

risk analysis, the auditor may wish to 

discuss a particular DOE program with 

auditee management and DOE. 

(b) Current and prior audit 

experience. (1) Weaknesses in internal 

control over DOE programs would 

indicate higher risk. Consideration 

should be given to the control 

environment over DOE programs and 

such factors as the expectation of 

management’s adherence to Federal 

statutes, regulations, and the terms and 

conditions of DOE awards and the 

competence and experience of 

personnel who administer the DOE 

programs. 

(i) A DOE program administered 

under multiple internal control 

structures may have higher risk. The 

auditor must consider whether 

weaknesses are isolated in a single 

operating unit (e.g., one college campus) 

or pervasive throughout the entity. 

(ii) When significant parts of a DOE 

program are passed through to 

subrecipients, a weak system for 

monitoring subrecipients would 

indicate higher risk. 

(2) Prior audit findings would 

indicate higher risk, particularly when 

the situations identified in the audit 

findings could have a significant impact 

on a DOE program or have not been 

corrected. 

(3) DOE programs not recently 

audited as major programs may be of 

higher risk than Federal programs 

recently audited as major programs 

without audit findings. 

(c) Oversight exercised by DOE. (1) 

Oversight exercised by DOE could be 

used to assess risk. For example, recent 

monitoring or other reviews performed 

by an oversight entity that disclosed no 

significant problems would indicate 

lower risk, whereas monitoring that 

disclosed significant problems would 

indicate higher risk. 

(2) Federal agencies, with the 

concurrence of OMB, may identify 

Federal programs that are higher risk. 

OMB will provide this identification in 

the compliance supplement. 

(d) Inherent risk of the Federal 

program. (1) The nature of a Federal 

program may indicate risk. 

Consideration should be given to the 

complexity of the program and the 

extent to which the Federal program 

contracts for goods and services. For 

example, Federal programs that disburse 

funds through third party contracts or 

have eligibility criteria may be of higher 

risk. Federal programs primarily 

involving staff payroll costs may have 

high risk for noncompliance with 

requirements of 2 CFR 200.430 

Compensation—personal services, but 

otherwise be at low risk. 

(2) The phase of a Federal program in 

its life cycle at the Federal agency may 

indicate risk. For example, a new 

Federal program with new or interim 

regulations may have higher risk than 

an established program with time-tested 

regulations. Also, significant changes in 

Federal programs, statutes, regulations, 

or the terms and conditions of Federal 

awards may increase risk. 

(3) The phase of a Federal program in 

its life cycle at the auditee may indicate 

risk. For example, during the first and 

last years that an auditee participates in 

a Federal program, the risk may be 

higher due to start-up or closeout of 

program activities and staff. 

(4) Programs with larger Federal 

awards expended would be of higher 

risk than programs with substantially 

smaller Federal awards expended. 

■ 18. Section 910.520 is revised to read 

as follows: 

§ 910.520 Criteria for a low-risk auditee. 

An auditee that meets all of the 

following conditions for each of the 

preceding two audit periods may qualify 

as a low-risk auditee and be eligible for 

reduced audit coverage. 

(a) Compliance audits were performed 

on an annual basis in accordance with 

the provisions of this Subpart, including 

submitting the data collection form to 

DOE within the timeframe specified in 

§ 910.512 Report submission. A forprofit entity that has biennial audits 

does not qualify as a low-risk auditee. 

(b) The auditor’s opinion on whether 

the financial statements (if available) 

were prepared in accordance with 

GAAP, or a basis of accounting required 

by state law, and the auditor’s in 

relation to opinion on the schedule of 

expenditures of DOE awards were 

unmodified. 

(c) There were no deficiencies in 

internal control which were identified 

as material weaknesses under the 

requirements of GAGAS. 

(d) The auditor did not report a 

substantial doubt about the auditee’s 

ability to continue as a going concern. 

(e) None of the DOE programs had 

audit findings from any of the following 

in either of the preceding two audit 

periods: 

(1) Internal control deficiencies that 

were identified as material weaknesses 

in the auditor’s report on internal 

control as required under § 910.515 

Audit reporting, paragraph (c); 

(2) Not applicable. 

(3) Not applicable. 

[FR Doc. 2022–04240 Filed 3–17–22; 8:45 am] 

BILLING CODE 6450–01–P 

DEPARTMENT OF THE TREASURY 

Office of the Comptroller of the 

Currency 

12 CFR Parts 21 and 163 

[Docket No. OCC–2020–0037] 

RIN 1557–AE77 

Exemptions to Suspicious Activity 

Report Requirements 

AGENCY: Office of the Comptroller of the 

Currency (OCC), Treasury. 

ACTION: Final rule. 

SUMMARY: This final rule modifies the 

requirements for national banks and 


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