[Code of Federal Regulations]

[Title 32, Volume 1]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 32CFR22.825]



[Page 93-106]

 

                       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)).



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  Appendix A to Part 22--Proposal Provision for Required Certification

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[70 FR 49468, Aug. 23, 2005]



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 Appendix B to Part 22--Suggested Award Provisions for National Policy 

                      Requirements That Often Apply

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[70 FR 49469, Aug. 23, 2005]



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  Appendix C to Part 22--Administrative Requirements and Issues To Be 

                 Addressed in Award Terms and Conditions

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[65 FR 14411, Mar. 16, 2000]