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.
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.
Of the federal expenditures presented in the schedule, CSG provided federal awards to subrecipients as follows (amounts rounded): Subrecipient Amount Recidiviz, Inc. $ 1,242,000 Cornell University 330,000 San Diego State University Research Foundation 317,000 University of Cincinnati 287,000 Georgetown University 261,000 Vera Institute of Justice, Inc. 123,000 Iowa Department of Public Health 90,000 National Association of Counties Research Foundation 81,000 Arizona State University 78,000 Justleadership USA 77,000 National Conference of State Legislatures 59,000 National Criminal Justice Association 58,000 Correctional Leaders Association 51,000 Center for Health Care Strategies, Inc. 49,000 Illinois Emergency Management Agency 44,000 International Association of Chiefs of Police 35,000 Jeweld Legacy Group, LLC 28,000 Center for Children and Family Futures, Inc. 24,000 Others 178,000 Total federal awards passed through to subrecipients $ 3,412,000