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Code of Federal Regulations Title 32. National Defense § 32.22.825 Closeout audits

Current as of January 02, 2025 | Updated by Findlaw Staff

(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)).

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Cite this article: FindLaw.com - Code of Federal Regulations Title 32. National Defense § 32.22.825 Closeout audits - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-32-national-defense/cfr-sect-32-22-825/

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