GroundRules
32 CFR 22.825: Closeout audits.
Where this section sits in the code
- Title 32—National Defense
- Subtitle A—Department of Defense
- CHAPTER I—OFFICE OF THE SECRETARY OF DEFENSE
- SUBCHAPTER C—DoD GRANT AND AGREEMENT REGULATIONS
- PART 22—DoD GRANTS AND AGREEMENTS—AWARD AND ADMINISTRATION
- Subpart H—Post-Award Administration
(a) Purpose. This section establishes DoD policy for obtaining audits at closeout of individual grants and cooperative agreements.
(b) Policy. Grants officers shall use their judgment on a case-by-case basis, in deciding whether to obtain an audit prior to closing out a grant or cooperative agreement (i.e., there is no specific DoD requirement to obtain an audit prior to doing so). Factors to be considered include:
(1) The amount of the award.
(2) DoD's past experience with the recipient, including the presence or lack of findings of material deficiencies in recent:
(i) Audits of individual awards; or
(ii) Systems-wide financial audits and audits of the compliance of the recipient's systems with Federal requirements, under OMB guidance in subpart F of 2 CFR part 200, where that guidance is applicable. (See § 22.715(a)(1)).
Collected 2026-08-27T02:25:30Z. Source file · JSON