GroundRules
32 CFR 37.670: Must I require participants to flow down audit requirements to subrecipients?
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 37—TECHNOLOGY INVESTMENT AGREEMENTS
- Subpart F—Award Terms Affecting Participants' Financial, Property, and Purchasing Systems
(a) Yes, in accordance with § 37.610, your expenditure-based TIA must require participants to flow down the same audit requirements to a subrecipient that would apply if the subrecipient were a participant.
(b) For example, a for-profit participant that is audited by the DCAA:
(1) Would flow down to a university subrecipient the Single Audit Act requirements that apply to a university participant.
(2) Could enter into a subaward allowing a for-profit participant, under the circumstances described in § 37.650(a), to use an IPA to do its audits.
(c) This policy applies to subawards for substantive performance of portions of the research project supported by the TIA, and not to participants' purchases of goods or services needed to carry out the research.
Collected 2026-08-27T02:25:30Z. Source file · JSON