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: The auditee did not use the de minimis 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: 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: The auditee did not use the de minimis cost rate.
Of the federal expenditures presented in the schedule, CSG provided federal awards to subrecipients as follows (amounts rounded):SubrecipientAmountRecidviz, Inc.$786,000 Cornell University423,000 Heluna Health347,000 Rhode Island Department of Corrections299,000 Montana Department of Corrections219,000 Dallas County Community Supervision and Corrections187,000 National Conference of State Legislators186,000 State of Vermont, Department of Corrections180,000 Iowa Department of Public Health145,000 Policy Research Associates136,000 Gretchen Swanson Center for Nutrition134,000 Commonwealth of Pennsylvania111,000 Oregon Department of Human Services94,000 National Police Foundation91,000 Long Island Jewish Medical Center90,000 The National Center for Victims of Crime89,000 University of Cincinnati88,000 Measures for Justice65,000 Family Service61,000 National Association of State Mental health Program Directors61,000 Illinois Emergency Management53,000 Urban Institute53,000 International Association of Chiefs of Police47,000 Association of Prose36,000 Integrated Justice System36,000 Wyoming Department of Corrections29,000 Addiction Policy26,000 Alternative Solutions25,000 The Rand Corporation23,000 The Corporation for Supportive Housing22,000 Rutgers University21,000 Others228,000 Total federal awards passed through to subrecipients$4,391,000