[Code of Federal Regulations]
[Title 32, Volume 1]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 32CFR22.825]

[Page 83-96]
 
                       TITLE 32--NATIONAL DEFENSE
 
              CHAPTER I--OFFICE OF THE SECRETARY OF DEFENSE
 
PART 22--DoD GRANTS AND AGREEMENTS--AWARD AND ADMINISTRATION--Table of 
Contents
 
                  Subpart H--Post-Award Administration
 
Sec. 22.825  Closeout audits.

    (a) Purpose. This section establishes DoD policy for obtaining 
audits at closeout of individual grants and cooperative agreements. It 
thereby supplements the closeout procedures specified in:
    (1) 32 CFR 32.71 and 32.72, for awards to institutions of higher 
education and other nonprofit organizations.
    (2) 32 CFR 33.50 and 33.51, for awards to State and local 
governments.
    (3) 32 CFR 34.61 and 34.62, for awards to for-profit entities.
    (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 Circular A-
133, where that Circular is applicable. (See Sec. 22.715(a)(1)).

[[Page 84]]

  Appendix A to Part 22--Proposal Provision for Required Certifications
[GRAPHIC] [TIFF OMITTED] TR12MR98.000


[[Page 85]]



 Appendix B to Part 22--Suggested Award Provisions for National Policy 
                      Requirements That Often Apply
[GRAPHIC] [TIFF OMITTED] TR12MR98.001


[[Page 86]]


[GRAPHIC] [TIFF OMITTED] TR12MR98.002


[[Page 87]]


[GRAPHIC] [TIFF OMITTED] TR12MR98.003


[[Page 88]]


[GRAPHIC] [TIFF OMITTED] TR12MR98.004


[[Page 89]]


[GRAPHIC] [TIFF OMITTED] TR12MR98.005


[[Page 90]]


[GRAPHIC] [TIFF OMITTED] TR12MR98.006


[[Page 91]]


[GRAPHIC] [TIFF OMITTED] TR12MR98.007


[[Page 92]]


[GRAPHIC] [TIFF OMITTED] TR12MR98.008


[[Page 93]]



  Appendix C to Part 22--Administrative Requirements and Issues To Be 
                 Addressed in Award Terms and Conditions
[GRAPHIC] [TIFF OMITTED] TR16MR00.024


[[Page 94]]


[GRAPHIC] [TIFF OMITTED] TR16MR00.025


[[Page 95]]


[GRAPHIC] [TIFF OMITTED] TR16MR00.026


[[Page 96]]


[GRAPHIC] [TIFF OMITTED] TR16MR00.027


[65 FR 14411, Mar. 16, 2000]

[[Page 97]]