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!