National Institutes of Health'Internal Control Review of the Process for Awarding American Recovery and Reinvestment Act Funds

Our review found that the National Institutes of Health's (NIH) internal controls for awarding American Recovery and Reinvestment Act of 2009 (Recovery Act) funds to grantees, as described by management, were suitably designed to provide reasonable assurance that the specified internal control objectives would be achieved if the described internal controls were complied with satisfactorily and applied as designed. However, we did not perform procedures to determine the operating effectiveness of these internal controls. Accordingly, we express no opinion on the operating effectiveness of any aspects of NIH's internal controls for awarding Recovery Act funds, individually or in the aggregate.