Reporting American Rescue Plan (ARP)

Cash Match Replacement funds on your 

eGrants Federal Financial Report (FFR)

Office of Grant Administration

Version 1.0

October 20, 2022
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Background 

Beginning in Fiscal Year 2021, AmeriCorps State and National grantees could ask to 

use American Rescue Plan Act (ARP) funds in three ways, one of which is Cash Match 

Replacement, also referred to as “Bucket Two.” These funds were available to ease 

some of the burden caused by having to match the AmeriCorps share of grant funds 

during economically challenging times. 

Reporting Cash Match Replacement funds

Although Cash Match Replacement funds substituted some of the grantee share of 

program costs and are budgeted as the grantee share, AmeriCorps awarded them as 

part of the AmeriCorps share of grant funds, as reflected on the Notice of Grant 

Award and in the Payment Management System (PMS). When AmeriCorps issued a 

grant with Cash Match Replacement funds, they added a special condition to the

Notice of Grant Award stating, “Per the award description, $XX of the $XX in funds for 

this amendment is budgeted as match replacement in the grantee share of the 

budget. Please report the expenditure of these funds on the grantee share of the 

FFR.” (See the example below.) 

At the end of the Period of Performance (referenced as the Performance Period on 

the Notice of Grant Award), the prime grantee will complete the appropriate closeout 

responsibilities, including ensuring the financial reconciliation as noted in the 

Grantee Instructions for Closing AmeriCorps Grants on the Manage your grant 

webpage. To reconcile, the total federal expenditures recorded on the Final Federal 

Financial Report (FFR) must be accurate and equal the amount reported to PMS as 

disbursed and the amount of funds drawn down from PMS - to the penny. 

When grantees report Cash Match Replacements funds in the grantee share of the 

FFR, this results in financial non-reconciliation since the Cash Match Replacement 

funds were awarded as part of the AmeriCorps share of grant funds on the Notice of 

Grant Award. As a result, after confirming that the grantee met the regulatory match 

requirement, AmeriCorps staff will manually adjust the Final FFR by moving the 

reported Cash Match Replacement funds from the grantee share to the AmeriCorps 

share. 
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Confirming the amount of reported Cash Match Replacement funds

For AmeriCorps staff to know the exact amount of Cash Match Replacement funds 

reported in the grantee share, the grantee must confirm the amount in the Remarks 

field of the FFR, found on the Certification/Submit tab of the report. (See eGrants 

screenshot below.) AmeriCorps strongly encourages grantees to use the following 

standard language, entering the appropriate dollar amount, to confirm the amount of 

reported Cash Match Replacement funds:

I confirm that the reported grantee share of program costs includes $XX in ARP Cash 

Match Replacement funds.

Grantees must include a comment in the Final FFR so that AmeriCorps may close the 

grant. Failure to do so is considered grant closeout noncompliance and may impact 

the awarding of future funds.