Section 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