The National Institutes of Health through the Extramural Grants Management Advisory Committee (GMAC), and the Contract Management Advisory Committee (CMAC), has established policies and procedures to assure a consistent and integrated approach to oversight practices that monitor extramural grantee activities for NIH contracts, grants, and cooperative agreements. These committees meet approximately twice a month. Guidance for progress tracking, financial management, and administrative management of NIH grants includes OMB Circular A-110, OMB Circular A-123, Management's Responsibility for Internal Control, sections of the Recovery Act including Section 1512, and the Updated Implementing Guidance for the Recovery Act of 2009.
In addition, the NIH Office of Management Assessment (OMA) and the Office of Financial Management (OFM) are establishing a common framework for identifying, assessing, and testing of operational and financial risks and internal controls associated with implementing Recovery Act requirements. OMA will work with NIH offices that are responsible for implementing programs receiving Recovery Act funding to: identify and score Recovery Act risks, assess controls related to the identified Recovery Act risks, remediate controls as needed, monitor the inventory of the Recovery Act risks, and report on the risks and controls to NIH and HHS leadership. These assessments will be done consistent with the statutory requirements of the Federal Manager’s Financial Integrity Act, which required managers to assess the effectiveness of management controls applicable to their responsibilities, and the Improper Payments Information Act, as well as OMB’s circular A-123 Management’s Responsibility for Internal Control, which strengthens financial management controls so that Federal agencies can better detect and prevent improper payments.
NCRR is responsible for administering and overseeing the shared instrumentation program, while each grantee is responsible for ensuring that the awarded grant funds are used properly and as specified. NCRR works closely with the grantee to make sure the federal funds are expended appropriately. Additionally, NCRR is employing management tools to mitigate program risk through all program phases including grant review, award, and post-award monitoring.