National Institutes of Health's Use of Single Audit Requirements To Enhance Program Integrity
HHS is the largest grant-making agency in the United States. As part of HHS, the National Institutes of Health (NIH) awarded $33.4 billion in grants to over 2,500 external organizations (i.e., universities, medical schools, hospitals, and other research facilities) in FY 2020. External NIH grantees expending $750,000 or more in Federal funds per year must conduct an annual audit in accordance with the Single Audit Act and 45 CFR part 75. These audits provide assurances to NIH that its grantees have adequate internal controls and comply with certain program requirements. NIH must use its grantees' audits to follow up on findings and improve Federal program outcomes. Such action will work to protect the integrity of its awards from fraud, waste, and abuse. We will determine the extent to which NIH monitors and uses grantees audit findings to improve program integrity at both the individual grantee level and across grantees.
Announced or Revised | Agency | Title | Component | Report Number(s) | Expected Issue Date (FY) |
---|---|---|---|---|---|
Completed | National Institutes of Health | National Institutes of Health's Use of Single Audit Requirements To Enhance Program Integrity | Office of Evaluation and Inspections | OEI-04-21-00160 | 2024 |