NOT2529
Deep Dive on the Research and Development Cluster
Date
June 18, 2025
The Research and Development (R&D) Cluster, as defined in Part 5 of the OMB Compliance Supplement, is like no other cluster. These challenges fall to both recipients/subrecipients and auditors. While there are two agencies that consider all of their awards to be part of the cluster, recipients/subrecipients will have to be mindful in preparing the "SEFA" to ensure inclusion or exclusion to or from the R&D cluster is appropriate. Auditors that will be auditing R&D cluster as a major program also need to recognize the uniqueness of a program that can span many awards from many agencies. Please join us for this session as we take a deep-dive on the R&D cluster in order to bring clarity on auditee and auditor responsibilities and have to avoid noted pitfalls.
Speaker
Partner, RSM US LLP
General
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