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e-CFR data is current as of January 21, 2021

Title 32Subtitle AChapter ISubchapter CPart 22Subpart H → §22.825


Title 32: National Defense
PART 22—DoD GRANTS AND AGREEMENTS—AWARD AND ADMINISTRATION
Subpart H—Post-Award Administration


§22.825   Closeout audits.

(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)).

[63 FR 12164, Mar. 12, 1998, as amended at 85 FR 51244, Aug. 19, 2020]

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