Audit definition of cluster
Sherry Burnside 28 Apr 1998 17:13 EST
We will soon be undergoing our A-133 audit. Please help clarify when
"cluster" should be applied or not applied in a small research institution
setting.
We are a small hospital based research program that is subcontracted
for all our federal grants to a state medical school. We have 11 research
grants from three federal agencies. We have one program project with
NASA that accounts for 50% of our grant receipts. We have passed the
$300K audit threshold.
Our audit firm is trying to determine if all our grants are to be one
"cluster". If that is true how can the new A-133 rules for low risk (25%
audited) versus high risk (50% audited) be applied? Is all R&D always
considered as a cluster? Or do "clusters" apply for large organizations
like states who have block grants for child welfare, education, etc.
Thank you for your time!