Discrete accounting is required for all CSG-related and Television Interconnection grants, as stated in their respective General Provisions and Eligibility Criteria.
Discrete accounting requires a unique code that identifies CSG funds — both revenues and expenses, restricted and unrestricted — so that both the grantor and the auditor can discretely track those funds within the accounting system. There is no requirement to segregate CSG funds in separate bank accounts. Co-mingling funds is allowable as long as the accounting system can easily identify transactions associated with a major activity (i.e., department, grant, contract or other project).
