32 CFR 22.825
§ 22.825 Closeout audits.
United States · 32 CFR — National Defense · Status: effective
Cite this
- Citation
- 32 CFR 22.825, § 22.825 Closeout audits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/144802
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Full text
(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)).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.