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NIH Oversight of Foreign Grant Recipients' Compliance With Audit Requirements

The National Institutes of Health (NIH) is the primary Federal agency for conducting and supporting medical research. To realize its mission of extending healthy lifespans and reducing the burdens of illness and disability, NIH funds grants, cooperative agreements, and contracts that support the advancement of fundamental knowledge about the nature and behavior of living systems. The 27 Institutes and Centers of NIH provide leadership and financial support to researchers both inside and outside the United States. Approximately 80 percent of NIH funding goes to support research grants, including grants to foreign organizations. Foreign grant recipients that spend $750,000 or more in HHS funds within one year are subject to certain audit requirements intended to provide assurance to the Federal Government that the recipient has in place adequate internal controls and is generally in compliance with program requirements. We will review NIH funding to foreign grant recipients to determine whether: (1) NIH foreign grant recipients submit required audit reports and (2) NIH appropriately maintains and uses the audit reports.

Announced or Revised Agency Title Component Report Number(s) Expected Issue Date (FY)
Revised National Institutes of Health NIH Oversight of Foreign Grant Recipients' Compliance With Audit Requirements Office of Audit Services W-00-21-59457 2024