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AmeriCorps VISTA Program Grant

FY 2018 GRANT TERMS AND CONDITIONS

Effective October 1, 2017

These Corporation for National & Community Service (CNCS) Grant Terms and Conditions are binding

on the recipient. By accepting funds under this award, the recipient agrees to comply with, and include

in all awards, these program-specific Grant Terms and Conditions, the CNCS general grant terms and

conditions, all applicable federal statutes, regulations and guidelines, and any amendments thereto. The

grantee agrees to operate the funded program in accordance with the approved grant application and

budget, supporting documents, and other representations made in support of the approved grant

application. The term recipient is used to connote either grant recipient or subrecipient, as appropriate,

throughout these Grant Terms and Conditions.

Table of Contents

A. Living Allowance and Withholdings.......................................................................................................................2

B. Employer Identification Number (EIN)..................................................................................................................3

C. Grant Period.............................................................................................................................................................3

D. Reporting Requirements...........................................................................................................................................3

E. Federal Financial Reports (CNCS) .........................................................................................................................4

F. Federal Financial Reporting/Disbursements (HHS)...............................................................................................4

G. Project Progress Report............................................................................................................................................5

H. Recognition of Federal Funding.........................................................................................................................5

I. Program/Project Manager Authority........................................................................................................................5

J. External and Data Collection ..................................................................................................................................5

K. Allowable Costs........................................................................................................................................................5

L. Subawards Prohibited..............................................................................................................................................5

M. Budget and Programmatic Changes.......................................................................................................................5

N. Lobby Disclosure......................................................................................................................................................5
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A. LivingAllowance andWithholdings

1. Living Allowance (also referred to as Subsistence Allowance). The biweekly payments made to

AmeriCorps VISTA members and AmeriCorps VISTA Summer Associates to cover housing, food and

other personal expenses during their term of service. Living allowances are neither salary, nor wages for

work. Living allowances do not correspond with services provided by VISTA members or VISTA

Summer Associates and are not intended to serve as payment for services provided by VISTA members

and VISTA Summer Associates.

AmeriCorps VISTA Program Grant sponsors must obtain a W-4 Form (Employee’s Withholding

Allowance Certificate), or a W-4E Form (Exemption from Withholding) from each AmeriCorps VISTA

member. By January 31 of the calendar year following the payments, the grant sponsor must provide each

member with a W-2 Form (Wage and Tax Statement) that reports the AmeriCorps VISTA member’s total

earnings, and federal taxes withheld, for the period during the prior calendar year in which the sponsor

provided the member a living allowance. CNCS will provide the members with a W-2 Form for any

allowance or stipend earnings made directly by CNCS.

The sponsor will disburse the AmeriCorps VISTA member living allowances in arrears, either biweekly

in 26 payments if following the federal VISTA allowance schedule, or twice monthly if the sponsor’s

organizational pay schedule is twice a month or 24 payments in a year. The living allowance provided to

AmeriCorps VISTA members shall be at the same rate as the allowance provided to other AmeriCorps

VISTA members serving in similar circumstances in the same state. The sponsor shall modify allowances

and end-of-service stipends disbursed to AmeriCorps VISTA members to reflect any changes to such

allowances, as determined by CNCS.

AmeriCorps VISTA Program Grant sponsors shall make no deductions from member allowances for

state taxes, workers compensation, health coverage, or other types of fringe benefits. With regard to

health coverage, AmeriCorps VISTA members may be covered by either private insurance, Medicaid,

Medicare, or the AmeriCorps VISTA Health Benefits Program. With regard to workers compensation,

VISTA members are covered by the Federal Employees Compensation Act (FECA).

Program Grant sponsors may not expend funds approved for payment of bi-weekly living allowances,

or stipends, for any other purpose without the prior written approval of CNCS's Grants Officer.

2. Federal Workers Compensation Coverage. AmeriCorps VISTA members are considered federal

employees for purposes of the Federal Employees Compensation Act (FECA) and are covered by FECA;

therefore, no additional payment for workers compensation shall be paid to the state.

3. Unemployment Benefits. AmeriCorps VISTA members are not eligible for unemployment benefits

or insurance at the completion of service; therefore, no unemployment tax shall be paid to the state.

4. IRS Tax Status. AmeriCorps VISTA members are regarded as federal employees only for certain

limited purposes under the Internal Revenue Code. Among the limited purposes are federal income tax

withholding. They are not employees of the grant sponsor. The rules that apply to FICA withholding for

employees of the sponsor do not apply to the AmeriCorps VISTA members. (FICA should not be

withheld from any living allowances and is only withheld from the end-of-service stipend at the time it is

paid to the member.)

The sponsor will withhold federal income taxes on all taxable member payments, and withhold FICA

(Social Security and Medicare) only from the end-of-service stipend, and submit the withholdings to the

Internal Revenue Service at time of payment.
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B. Employer IdentificationNumber (EIN)

Employer Tax Identification or Federal Tax Identification Number: AmeriCorps VISTA members are

considered federal employees for purposes of the Internal Revenue Code and the sponsor must withhold certain

federal taxes. Because of this relationship, the VISTA grant sponsor should obtain an employer identification

number (EIN) for the VISTA project to comply with the Internal Revenue Code. However, it is recommended that

the sponsor obtain and use a separate EIN for the VISTA project from the EIN that the sponsor uses for sponsor

employees. Using a separate EIN may help to clarify to the Internal Revenue Service and other sources that

VISTA members are not considered sponsor employees. Also, because VISTA members are taxed in a somewhat

different manner from sponsor employees (for example, neither FICA, nor state and local taxes, are withheld for

the living allowances of VISTA members), separate EINs will ensure that the payroll is administered distinctly and

properly for the two groups. Contact the Internal Revenue Service or your tax advisor for more information

regarding obtaining multiple EINs for your organization.

C. GrantPeriod

Unless otherwise specified, the award covers a one year project period. If approving a multiyear project period

CNCS makes an initial award for the first budget period. Additional funding for subsequent budget periods is

contingent upon satisfactory progress and the availability of funds. The project period and the budget are noted on

the award document.

ReportingRequirements

This section applies only to the recipient. The recipient is responsible for timely submission of periodic financial

and progress, and member reports during the project period and a final financial report and for setting submission

deadlines for its respective subrecipients, if applicable, that ensure the timely submission of recipient reports.

1. Financial Reports (CNCS). The recipient shall complete and submit financial reports in eGrants to

report the status of all funds. The recipient must submit semi-annual cumulative financial reports in

accordance with CNCS guidelines.

2. Final Financial Report (CNCS). A recipient must submit, in lieu of the last semi-annual financial

report, a final financial report. These reports are due no later than 90 days after the end of the project

period.

3. Reporting at the Dept. of Health and Human Services/Payment Management System.

(HHS/PMS) All recipients must submit the Federal Financial Report (FFR) and Cash Transactions

Report on a quarterly basis to the HHS/PMS per the Electronic Funds Transfer Agreement.

4. Progress Reports. The recipient shall complete and submit timely progress reports to include a

summary of accomplishments during the reporting period. This includes reporting on the progress to date

made by the recipient and subrecipients for that reporting period. The report is submitted through

eGrants. Individual program guidance determines the due date for the reports.

5. Member Payments Report. The sponsor shall submit to the CNCS State Program Office at least

monthly, a report of AmeriCorps VISTA member payments disbursed, showing each member by name,

and the amount of living allowances and deductions disbursed to AmeriCorps VISTA members. A

photocopy of a computer printout or accounting ledger is acceptable proof of payments.

6. Requests for Extensions. Extensions of reporting deadlines will be granted only when 1) the report

cannot be furnished in a timely manner for reasons, in the determination of CNCS, legitimately beyond

the control of the grantee, and 2) CNCS receives a written request explaining the need for an extension

before the due date of the report.
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Extensions of deadlines for financial reports may only be granted by the Field Financial Management

Center (FFMC), and extensions of deadlines for progress reports may only be granted by the Program

Office.

7. Other. The recipient shall meet as necessary with the CNCS State Office or with other staff or

consultants designated by the CNCS Program Officer to exchange views, ideas, and information

concerning the project. The recipient shall submit such special reports as may be reasonably requested by

CNCS.

D. FederalFinancialReports (CNCS)

CNCS Semi-Annual SF-425 Federal Financial Report. Sponsors complete a semi-annual Federal Financial Report

(FFR), twice yearly in six month increments from the budget start date of the grant to report federal expenditures

of funding.

CNCS Final Federal Financial Report. Sponsors completing the final year of their grants must submit, in lieu of

the last semi-annual FFR, a final FFR. The final FFR is cumulative over the performance period of the grant

within 90 days after the close of the grant. Final FFRs must report expenditure of funds on a cumulative basis

over the budget period of the grant, and must be submitted through the CNCS eGrants system.

E. FederalFinancialReporting/Disbursements(HHS)

U.S. Department of Health and Human Services Payment Management System SF-425

Federal Financial Report/Federal Cash Transaction Report (FCTR). CNCS issues VISTA Program Grant funds to

sponsors through the U.S. Department of Health and Human Service (HHS) Payment System. Sponsors receiving

grant funds through this system must submit a Federal Financial Report (FFR) to report AmeriCorps VISTA

CNCS federal funding disbursements and cash on hand, 30 days after each calendar quarter beginning with the

first calendar quarter that contains the start date of the grant. FFR/FCTRs must report disbursement of funds on a

cumulative basis over the performance period of the grant and be submitted through the HHS Payment

Management System on the following schedule:

Period Covering:

January 1 to March 31

April 1 to June 30

July 1 to September 31

October 1 to December 31

Report Due No Later Than:

April 30

July 30

October 30

January 30

F. ProjectProgressReport

The sponsor shall complete and submit Project Progress Reports via CNCS’ eGrants system to the CNCS State

Program Office. The Project Progress Reports shall report on the progress toward achievement of project

performance targets. Refer to the Project Progress Report instructions for current due dates.

G. Recognitionof FederalFunding

When issuing statements, press releases, requests for proposals, bid solicitations, annual reports and other

documents describing projects or programs funded in whole or in part with CNCS money, the grantee receiving

federal funds, including but not limited to state and local governments, shall clearly state (1) the percentage of the

total cost of the program which will be financed with CNCS money, and (2) the dollar amount of CNCS funds for

the project or program.
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H.Program/ProjectManagerAuthority

The Program/Project Manager for this award is listed on the face page of the Notice of Grant Award. The

Program/Project Manager has full authority to represent CNCS in connection with management of the

technical and programmatic performance of the award. They are not authorized to change the terms and

conditions, estimated costs, or period of performance, or to give approvals, written or verbal, specifically

reserved for the Grant Officer.

I. External andData Collection

The grantee must cooperate with CNCS and its evaluators in all monitoring and evaluation efforts. As part of

this effort, the grantee must collect and submit certain project data, as defined in the AmeriCorps VISTA

Progress Report Supplement and must provide data as requested or needed to support external evaluations.

J. AllowableCosts

To be allowable under a VISTA grant award, costs must fit within the allowable cost categories specified in the

VISTA Program Grant Budget instructions.

K. Subawards Prohibited

VISTA grant recipients may not make subawards.

L. Budget andProgrammaticChanges

Approvals of Programmatic and Budget Changes. CNCS’s Grants Officers are the only officials who have the

authority to alter or change the provisions or requirements of the grant. Programmatic changes also require final

approval of CNCS’s Field Financial Management Center (FFMC) after written recommendation for approval is

received from the CNCS State Office. The Grants Officers will execute written amendments, and Recipients

should not assume approvals have been granted unless documentation from the Grants Office has been received.

M.LobbyDisclosure

For grant awards exceeding $100,000, pursuant to 31 U.S.C. 1352, the Grantee is required to file a disclosure

report, Standard Form LLL, Disclosure of Lobbying Activities, at the end of any quarter, when the Grantee has

paid or agreed to pay any lobbying entity for influencing or attempting to influence an officer or employee of any

agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in

connection with a covered Federal action. The report must be submitted to the CNCS State Program Director.