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Audit of NIH Other Transactions Award Recipients' Costs

The National Institutes of Health (NIH) is one of a small number of Federal agencies with authority to fund programs through instruments known as other transactions (OTs). Between 2016 and 2023, NIH awarded more than $5.3 billion in OTs to fund public health initiatives and biomedical research programs. OTs are a more flexible type of award instrument because, among other things, they are not subject to the Federal Acquisition Regulation, the Uniform Guidance, or other regulations. OTs are intentionally flexible to allow for negotiation of terms and conditions for the program being funded. As such, OTs are considered to be higher risk than traditional awards, such as a contract or grant, and should generally only be used when the objectives of a Federally funded project cannot be accomplished under a traditional award. Prior OIG work identified weaknesses in NIH's processes for determining that costs incurred under OT awards were allowable. This audit is part of a series of audits of selected OT recipients. Our objective is to determine whether the NIH OT award recipient claimed costs that were allowable in accordance with the terms and conditions of its NIH OT award.

Announced or Revised Agency Title Component Report Number(s) Expected Issue Date (FY)
August 2024 National Institutes of Health Audit of NIH Other Transactions Award Recipients' Costs Office of Audit Services WA-24-0058 (W-00-24-59491) 2025