National Institutes of Health, National Center for Research Resources-Internal Control Review of the Process for Monitoring Extramural Construction Grants Under the American Recovery and Reinvestment Act

Our review found that the National Institutes of Health, National Center for Research Resources' (NCRR) internal controls over the process used to monitor American Recovery and Reinvestment Act of 2009 (Recovery Act) funds for extramural construction grants, as described by NCRR 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 NCRR's internal controls over the process used to monitor Recovery Act extramural construction grant funds, individually or in the aggregate.