The chief administrator for a group of not-for profit early education centers and outreach facilities has hired

Question:

The chief administrator for a group of not-for profit early education centers and outreach facilities has hired you to conduct an audit. A mission of the organization is to provide child care and early education to children in economically distressed areas of the county. The organization receives funds from several sources, including federal programs. The federal programs and the amount of funding expended from each program for the fiscal year are as follows:
Program Funds Expended
Child Care and Development Block Grant.................................. $280,000
National School Lunch Program............................................... 174,320
National School Breakfast Program........................................... 98,829
Special Milk Program for Children............................................ 8,112
Head Start......................................................................... 800,000
Maternal, Infant, and Early Childhood Home Visiting Program.......... 195,000
Special Education-Grants for Infants and Families........................ 25,000
Required
Use the Catalog of Federal Domestic Assistance (CFDA) Web site ( www.cfda.gov ) and the OMB Compliance Supplement ( www.whitehouse.gov/OMB/circulars ) to answer the following questions:
a. What federal departments are sponsoring the programs listed?
b. OMB allows "cluster programs" to be considered as a single program when conducting the risk-based approach to selecting programs for audit under the single audit. Of the programs listed, which (if any) are part of the same cluster?
c. Based on size alone, are there any Type A programs? Are there any programs that would be exempt from assessment under the risk-based approach?
d. Based on size alone, which programs would you select for audit and why?
e. If the not-for-profit has received an unmodified opinion in each of the last two years and the Head Start program was selected for audit in both years, would the programs you select for audit change? If not, why not? If so, what programs would you select and why?