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Controls over Subcontracting of National Institutes of Health Grant and Contract Work

Cost principles for Educational Institutions at 45 CFR Part 75 are used in determining the allowable costs of work performed by colleges and universities under sponsored agreements. The principles will also be used in determining the costs of work performed by such institutions under subgrants, cost-reimbursement subcontracts, and other awards made to them under sponsored agreements. We will assess colleges' and universities' controls over the subcontracting of National Institutes of Health grant and contract work. Specifically, we will determine whether colleges and universities effectively monitor the services subcontracted to other organizations and ensure that Federal funds are spent on allowable goods and services in compliance with selected cost principles and the terms and conditions of the grants and subcontracts. We will conduct reviews at selected organizations based on the dollar value of Federal grants received and on input from National Institutes of Health.

Announced or Revised Agency Title Component Report Number(s) Expected Issue Date (FY)
Completed National Institutes of Health Controls over Subcontracting of National Institutes of Health Grant and Contract Work Office of Audit Services A-05-17-00016;
A-02-17-02006;
W-00-16-51001; various reviews		 2020