As announced in the July 17, 2024 Guide notice, foreign organizations that expend $750,000 or more in federal awards during their fiscal year must conduct either a single audit, performed in accordance with the requirements outlined in 2 CFR 200 Subpart F, or a program-specific audit. The program-specific audit is available only if all the federal funds expended were received from the same federal agency (i.e., HHS) and the federal agency approves in advance a program-specific audit.
For instruction, refer to Section 8.4.3 Audit and Section 16.7.4 Audit of the NIH Grants Policy Statement and Subpart F—Audit Requirements of the Code of Federal Regulations.
NIAID does not manage the audit process. If your foreign organization needs further guidance, contact the HHS Office of Audit Services at AuditResolution@hhs.gov. For questions specific to the July 17, 2024 Guide notice linked above, contact NIH’s Office of Policy for Extramural Research Administration at grantspolicy@nih.gov.