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.
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.
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.
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
Recidiviz, Inc. $ 1,336,000
Cornell University 464,000
University of Cincinnati 369,000
Georgetown University 276,000
Arizona State University 212,000
San Diego State University Research Foundation 145,000
Gretchen Swanson Center for Nutrition 119,000
Iowa Department of Public Health 117,000
Michigan Department of Health and Human Services 84,000
International Association of Chiefs of Police 75,000
Integrated Justice Information Systems Institute 65,000
National Conference of State Legislatures 64,000
Justleadership USA 48,000
Policy Research Associates, Inc. 41,000
The University of Chicago 40,000
Center for Health Care Strategies, Inc. 34,000
Jeweld Legacy Group, LLC 31,000
Illinois Emergency Management Agency 30,000
National Police Foundation 30,000
Faces and Voices of Recovery 30,000
The Justice Management Institute 29,000
National Policing Institute 29,000
Rand Corporation 27,000
Association of Prosecuting Attorneys 27,000
Measures for Justice 25,000
Others 223,000
Total federal awards passed through to subrecipients $ 3,970,000