---
kind: "section"
citation: "32 C.F.R. § 22.825"
title: "32"
number: "22.825"
heading: "Closeout audits."
url: "https://uscodex.org/cfr/32/22.825"
---

# §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](/cfr/32/subpartF.md) of [2 CFR part 200](/cfr/2/part200.md), where that guidance is applicable. (See [§ 22.715(a)(1)](/cfr/32/22.715.md?p=a-1)).

## Notes

### Amendments

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

### Authority

Authority: 5 U.S.C. 301 and 10 U.S.C. 113.

### Source

Source: 63 FR 12164, Mar. 12, 1998, unless otherwise noted.

### Amendments

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