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Office of Financial Management

The Division of Policy & Quality

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​​​​​​​​​​About the Policy & Quality Division

The Policy and Quality Division is responsible for conducting management's assessment of internal control over financial reporting (OMB Circular A-123 Appendix A), serving as the NIH audit liaison for the HHS CFO financial statement audit, and maintaining NIH financial management policy and performing related compliance reviews. The Division is divided into two branches (1) Quality and (2) Policy and Compliance. 

Specifically, the Quality Branch serves as the focal point to obtain financial information and supporting documentation across the NIH related to the financial audits, investigations and evaluations; performs risk assessments, develops plans and tests the design and operating effectiveness of financial internal controls and safeguards; reviews financial accounting systems and regulatory compliance and monitors corrective actions taken as a result of the A-123 assessment and financial audit findings. ​

OMB Circular No. A-123 defines management's responsibility for internal control in Federal agencies.

Internal Controls and Audit Branch

The Internal Controls and Audit Branch uses the OMB Circular A-123 Appendix A, Internal Control Over Financial Reporting, implementation guide which directs management to become more proactive in overseeing internal controls related to financial reporting.  Further, minimum HHS requirements and guidelines are set forth HHS Federal Managers' Financial Integrity Act guidelines to perform this assessment. The evaluation of internal controls is primarily focused on the three objectives of internal controls:

Policy and Compliance Branch

The Policy and Compliance Branch is responsible for developing Financial Management Policy that complies with FASAB, OMB, Treasury, and HHS guidelines and promotes best practices.  The branch also provides advice and consultation to other offices in NIH and HHS on financial management policy and execution matters to ensure compliance with applicable federal standards and to appropriate support for mission objectives.

Contact Us

Policy and Quality Division
Maritza Zeiberg, Director

National Institutes of Health,
Office of Financial Management
6701 Rockledge Drive, 3rd Floor
Bethesda, MD 20892-7784

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