1. Department of Heath and Human Services, Office of Inspector General
NACCA
National Conference on College Cost Accounting
HHS OIG UPDATE
October 5, 2017
Jeffrey D. Stitz, Assistant Director of Grants and Internal Activities, Office of Audit Services

2. Agenda Federal & HHS Grant Spending HHS OIG – Who We Are
Work Plan – Colleges and Universities
Audits of Colleges and Universities
Audit Report and Resolution Process
HHS Grant Regulations

3. Federal & HHS Grant Spending
Governmentwide - $667 billion
HHS - $454 billion
(FY 2016)
Source: usaspending.gov (as of 6/14/17)

4. HHS Grants (FY 2016) Grant $$ Awarded Number of Awards
Source: taggs.hhs.gov (as of 6/16/17)

5. NIH (FY 2016) Recipient Type # of Awards $$ Awarded
Junior College, College & University
39,387
$16,356,329,635
Research Institution, Foundation and Laboratory
5,747
$2,909,170,091
Hospital
5,962
$2,412,347,138
Other
3,527
$1,589,478,223
 Total
54,623
$23,267,325,087
Source: taggs.hhs.gov (as of 6/20/17)

6. HHS OIG – Who We Are
Mission - To protect the integrity of Department of Health & Human Services (HHS) programs as well as the health and welfare of program beneficiaries.
Size - Largest Inspector General's office in the Federal Government - approximately 1,600 employees.
Oversight - All programs under HHS, including CMS, CDC, NIH, FDA, ACF, HRSA, IHS, ACL, and SAMHSA

7. How We Are Organized

8. Where We Are

9. HHS OIG Work Plan

10. Audits of Colleges & Universities
Conduct reviews at selected colleges and universities
Factors OIG considers when conducting audits
Audit areas we consider

11. Colleges & Universities - Subcontracting of Grant and Contract Work
Determine whether colleges and universities awarded and monitored subawards in compliance with Federal regulations
Federal Funds spent on allowable goods and services

12. Colleges & Universities – Compliance with Cost Principles
Determine whether colleges and universities complied with cost principles

13. Audit Report and Resolution Process
Draft Report: OIG issues to auditee day comment period.
OIG receives comments, incorporates into report, and addresses them in the report.
OIG issues final report, with auditee comments summarized & OIG response included. Appendix has auditee’s full comments.
OIG tracks report recommendations for resolution; awaits clearance from cognizant OPDIV.

14. HHS - New Grant Guidance

15. What You Need to Know
Establish and maintain effective internal control (75.303)
Operations are effective and efficient
Reliable reporting for internal/external use
Compliance with laws and regulations

16. Resource Page
HHS Policies and Regulations:
NIH Policy and Compliance:
GAO’s Green Book:
HHS OIG:

17. HHS OIG Hotline
Phone: HHS-TIPS

18. Questions?