Title: General
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of CSG and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: CSG has a provisional indirect cost rate and did not elect to use the 10% de minimis indirect cost rate.
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of The Council of State Governments, Ltd. (CSG). The reporting entity of CSG is defined in Note 1 to its financial statements. All federal financial assistance was received directly from federal agencies unless specifically noted on the schedule. CSG has a provisional indirect cost rate and did not elect to use the 10% de minimis indirect cost rate.
The grant revenue amounts received and expensed are subject to audit and adjustment. If any expenditures are disallowed by the grantor as a result of such an audit, any claim for reimbursement to the grantor would become a liability of CSG. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal laws and regulations.
Title: Basis of Presentation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of CSG and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: CSG has a provisional indirect cost rate and did not elect to use the 10% de minimis indirect cost rate.
The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of CSG and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Subrecipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of CSG and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: CSG has a provisional indirect cost rate and did not elect to use the 10% de minimis indirect cost rate.
Of the federal expenditures presented in the schedule, CSG provided federal awards to subrecipients as follows (amounts rounded):
Subrecipient Amount
Michigan Department of Health and Human Services $ 1,165,000
Recidiviz, Inc. 942,000
Colorado Department of Public Health and Environment 815,000
Pennsylvania Department of Health 741,000
Cornell University 663,000
Kansas Department of Corrections 490,000
Gretchen Swanson Center 258,000
Vermont Department of Corrections 208,000
Commonwealth of Pennsylvania 194,000
Dallas County Community Supervision and Corrections 154,000
Long Island Jewish Medical Center 148,000
University of Cincinnati 144,000
National Crime Victim Law Institute 136,000
Heluna Health 129,000
Georgetown University 127,000
National Conference of State Legislatures 113,000
National Council of Juvenile and Family Court Judges 103,000
Iowa Department of Public Health 54,000
Policy Research Associates, Inc. 54,000
National Association of Counties Research Foundation 53,000
Center for Effective Public Policy 44,000
National Policing Institute 43,000
National Council for Mental Wellbeing 39,000
Family Service 38,000
The Urban Institute 38,000
University of Massachusetts, Worcester 34,000
Measures for Justice 29,000
Others 246,000
Total federal awards passed through to subrecipients $ 7,202,000