{"data":{"id":"us/32-cfr-22.825","jurisdiction":"us","citation":"32 CFR 22.825","heading":"Closeout audits.","body":"(a) Purpose. This section establishes DoD policy for obtaining audits at closeout of individual grants and cooperative agreements.\n(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:\n(1) The amount of the award.\n(2) DoD's past experience with the recipient, including the presence or lack of findings of material deficiencies in recent:\n(i) Audits of individual awards; or\n(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)).","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-32.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:30Z","sha256":"eb6e2ceaa5611bc97706d6df6919d627a9df7c1673846e10163fc4cbda5b0942","source_id":"us-cfr","stale":true,"prev":"us/32-cfr-22.820","next":"us/32-cfr-appendix-a-to-part-22"},"notice":"GroundRules: Original legal text. Not legal advice."}