Single Audit Requirements for Foreign Recipients and Subrecipients of NIH Grants

Key Dates

Related Announcements

None

Issued by

NATIONAL INSTITUTES OF HEALTH (NIH)

Purpose

This notice is intended to clarify single audit requirements for foreign recipients and subrecipients.

Effective October 1, 2024, foreign recipients (whether they serve as a direct and/or subrecipient of NIH grants and cooperative agreements) that expend $750,000 (cumulative amount) or more in Federal awards during their fiscal year are required to conduct either a single audit, performed in accordance with the requirements outlined in 2 CFR 200 Subpart F, or program-specific audit (as required by the terms and conditions of award). A program-specific audit may not be elected unless all the Federal awards expended were received from the same Federal agency, or the same Federal agency and the same pass-through entity, and that Federal agency, or pass-through entity in the case of a subrecipient, approves in advance a program-specific audit.

This audit requirement does not apply to the World Health Organization (WHO), American University of Beirut, nor the United Nations Children’s Fund (UNICEF). For more information about audit requirements for foreign entities, recipients should review the Standard Terms and Conditions of the Notice of Award. 

Inquiries

Please direct all inquiries to:

Office of Policy for Extramural Research Administration
Division of Grants Policy
grantspolicy@nih.gov