(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)).
Sec. Appendix A to Part 22--Proposal Provision for Required
Certification[GRAPHIC] [TIFF OMITTED] TR23AU05.028 [70 FR 49468, Aug. 23, 2005]
Sec. Appendix B to Part 22--Suggested Award Provisions for National
Policy Requirements That Often Apply[GRAPHIC] [TIFF OMITTED] TR26JN07.008 [GRAPHIC] [TIFF OMITTED] TR26JN07.009 [GRAPHIC] [TIFF OMITTED] TR26JN07.010 [GRAPHIC] [TIFF OMITTED] TR26JN07.011 [GRAPHIC] [TIFF OMITTED] TR26JN07.012 [GRAPHIC] [TIFF OMITTED] TR26JN07.013 [GRAPHIC] [TIFF OMITTED] TR26JN07.014 [GRAPHIC] [TIFF OMITTED] TR26JN07.015 [72 FR 34989, June 26, 2007] Sec. Appendix C to Part 22--Administrative Requirements and Issues To Be
Addressed in Award Terms and Conditions[GRAPHIC] [TIFF OMITTED] TR16MR00.024 [GRAPHIC] [TIFF OMITTED] TR16MR00.025 [GRAPHIC] [TIFF OMITTED] TR16MR00.026 [GRAPHIC] [TIFF OMITTED] TR16MR00.027 [65 FR 14411, Mar. 16, 2000]