A derivation of the fluctuation-dissipation (FD) theorem for the frequ
ency-dependent specific heat of a system described by a master equatio
n is presented. The FD theorem is illustrated by a number of simple ex
amples, including a system described by a linear Langevin equation, a
two-level system, and a system described by the energy master equation
. It is shown that for two quite different models with low-energy cuto
ffs-a collection of two-level systems and a system described by the en
ergy master equation-the frequency-dependent specific heat in dimensio
nless units becomes universal at low temperatures, i.e., independent o
f both energy distribution and temperature. These two models give almo
st the same universal frequency-dependent specific heat, which compare
s favorably to experiments on supercooled alcohols.