National Institutes of Health, National Center for Research Resources ' Internal Control Review of the Process for Awarding Extramural Construction Grants

Our review found that the National Institutes of Health, National Center for Research Resources (NCRR) internal controls for awarding American Recovery and Reinvestment Act of 2009 (Recovery Act) extramural construction grant 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 aspect of NCRR's internal controls for awarding Recovery Act extramural construction grant funds, individually or in the aggregate.