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.
(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:
(2)
DoD's past experience with the recipient, including the presence or lack of findings of material deficiencies in recent:
(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 § 22.715(a)(1) ).