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The National Institutes of Health Did Not Always Administer Superfund Appropriations During Fiscal Year 2015 in Accordance With Federal Requirements

Issued on  | Posted on  | Report number: A-04-16-04046

Report Materials

During fiscal year 2015, the National Institutes of Health (NIH) did not always administer Superfund appropriations in accordance with applicable Federal requirements. NIH generally obligated and disbursed Superfund appropriations; however, NIH had not (1) always ensured that Superfund grantees complied with grant terms and conditions, (2) properly recorded Superfund grant disbursements in the NIH accounting system, and (3) always resolved audit findings contained in grantee audit reports.

We recommended that NIH (1) issue new or updated guidance related to grant monitoring; (2) provide additional training to grants management personnel; (3) formalize procedures for identifying and resolving improper account balances in NIH's accounting system; and (4) update guidance to require reconciliations between NIH's database for tracking audit reports and audit report information that the National External Audit Review Center generates.

NIH partially concurred with our recommendations.

18-A-04-071.01 to NIH - Closed Acceptable Alternative
Closed on 06/13/2022
We recommended that NIH issue new or updated guidance, as applicable, that provides to NIH grants management personnel clear examples of circumstances that require the review of FCTRs and corrective or enforcement actions against noncompliant grantees and incorporate into the NIH Policy Manual or the NIH Grants Administration Manual grant closeout procedures (consistent with the GPAM) when grantees fail to provide final reports.

18-A-04-071.02 to NIH - Closed Implemented
Closed on 08/21/2018
We recommended that NIH provide additional training to grants management personnel to ensure awareness of applicable grants management responsibilities and compliance with applicable policies and procedures, including new or updated guidance.

18-A-04-071.03 to NIH - Closed Acceptable Alternative
Closed on 06/13/2022
We recommended that NIH formalize procedures for identifying and resolving negative unliquidated grant obligation balances recorded in NIHÆs accounting system.

18-A-04-071.04 to NIH - Closed Implemented
Closed on 08/21/2018
We recommended that NIH update policies and procedures to require the reconciliation of audit reports in the DFAS database to monthly reports generated by NEARC.

View in Recommendation Tracker
Report Type
Audit
HHS Agencies
National Institutes of Health
Issue Areas
Financial Stewardship
Target Groups
-
Financial Groups
Grants

Notice

This report may be subject to section 5274 of the National Defense Authorization Act Fiscal Year 2023, 117 Pub. L. 263.