32 CFR § 22.825 - Closeout audits.

---
identifier: "/us/cfr/t32/s22.825"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "32 CFR § 22.825 - Closeout audits."
title_number: 32
title_name: "National Defense"
section_number: "22.825"
section_name: "Closeout audits."
chapter_name: "OFFICE OF THE SECRETARY OF DEFENSE"
subchapter_number: "C"
subchapter_name: "DoD GRANT AND AGREEMENT REGULATIONS"
part_number: "22"
part_name: "DoD GRANTS AND AGREEMENTS—AWARD AND ADMINISTRATION"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 10 U.S.C. 113."
regulatory_source: "63 FR 12164, Mar. 12, 1998, unless otherwise noted."
cfr_part: "22"
---


# 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 of 2 CFR part 200, where that guidance is applicable. (See § 22.715(a)(1)).

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