Difficult Circular A-133 Audit Questions Answered

July 31, 2012 at 20:00:00 ET
Q: Do I have to subtotal clusters on the Schedule of Expenditures of Federal Awards? A: Diane Edelstein: The requirement is that the auditor must subtotal by Catalog of Federal Domestic Assistance number. That's according to Circular A-133 §__.310(b). But nowhere does it say you have to subtotal a cluster. There is no way that you should have to subtotal the cluster on t... Read More