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AmeriCorps VISTA Program Grant

FY 2020 GRANT TERMS AND CONDITIONS

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 a grant recipient

(i.e., sponsor) throughout these Grant Terms and Conditions.

TABLE OF CONTENTS

I. Changes from the 2019 AmeriCorps VISTA Program Grant Terms and Conditions 1

II. Notice of Funding Opportunities 2

III. Award Acceptance 2

IV. Living Allowance and Withholdings 2

V. Employer Identification Number (EIN) 3

VI. Grant Period 4

VII. Encumbrance of Award Funds 4

VIIII. Reporting Requirements 4

IX. Federal Financial Reports (CNCS) 5

X. Federal Financial Reporting/Disbursements (HHS) 5

XI. Project Progress Report 5

XII. Recognition of Federal Funding 5

XIII. Program/Project Manager Authority 6

XIV. External and Data Collection 6

XV. Allowable Costs 6

XVI. Audits and Attestation Agreements 6

XVII. Monitoring 6

XVIII. Subawards Prohibited 7

XIX. Budget and Programmatic Changes 7

XX. Lobby Disclosure 7

I. CHANGES FROM THE 2019 AMERICORPS VISTA PROGRAM GRANT TERMS AND

CONDITIONS

No changes.

II. NOTICE OF FUNDING OPPORTUNITY

The Notice of Funding Opportunity (NOFO) and any amendments are hereby incorporated into this 

agreement. Recipients are bound by the authorizations, restrictions and requirements contained in 
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the NOFO. If there are any inconsistencies between the NOFO and any statute, regulation, guidance 

or cost principle, the statute, regulation, guidance or cost principle take precedence over matters 

set forth in the NOFO.

III. AWARD ACCEPTANCE

The signature on the SF‐424, including electronic signature via e‐authentication on e-grants, 

constitutes a binding offer and constitutes agreement to the terms and conditions of award. CNCS 

reserves the right to withdraw the award if activity does not begin upon award and/or as a remedy 

for non‐compliance as described in 2 CFR 200.338‐339.

IV. LIVINGALLOWANCEANDWITHHOLDINGS

A. 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 to 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 allowances provided by the recipient to AmeriCorps VISTA members shall be at the

same rate as the allowances 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.

B. Federal Workers Compensation Coverage. AmeriCorps VISTA members are considered
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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.

C. 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.

D. 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.

V. EMPLOYERIDENTIFICATIONNUMBER(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.

VI. GRANTPERIOD

Unless otherwise specified, the grant 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.

VII. ENCUMBRANCE OF AWARD FUNDS

Award funds may not be encumbered or obligated by the recipient prior to or after the award 

period. Encumbrances or obligations outstanding as of the end of the award period may be 

liquidated (paid out) after the end of the award period. Such encumbrances or obligations shall 

involve only specified commitments for which a need existed during the award period and that are 

supported by approved contracts, purchase orders, requisitions, invoices, bills, or other evidence of 
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liability consistent with the recipient's purchasing procedures and incurred within the award period. 

All encumbrances/obligations incurred during the award period shall be liquidated no later than 90 

days after the end of the award period or prior to the expiration of the awarded funds, whichever is 

sooner.

VIII. REPORTING REQUIREMENTS

The recipient is responsible for timely submission of periodic financial and progress, and member,

reports during the project period and a final financial report. The recipient is also responsible for

setting submission deadlines for its respective subrecipients, if applicable, that ensure the timely

submission of subrecipient reports.

A. Federal Financial Reports (CNCS). See Part IX.

B. Final Federal Financial Report (CNCS). See Part IX.

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

(HHS/PMS) See Part Section X.

D. Progress Reports. See Section V in the Memorandum of Agreement.

E. Member Payments Report. The sponsor shallsubmit 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.

F. 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.

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.

G. 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.

IX. 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.
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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.

X. FEDERAL FINANCIAL REPORTING/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: Report Due No Later Than:

January 1 to March 31

April 1 to June 30

July 1 to September 31

October 1 to December 31

April 30

July 30

October 30

January 30

XI. PROJECT PROGRESS REPORT

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.

XII. RECOGNITIONOFFEDERALFUNDING

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.

XIII. PROGRAM/PROJECT MANAGER AUTHORITY

The CNCS 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 the management of the technical and programmatic performance of the

award. However, 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.
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XIV. EXTERNALANDDATACOLLECTION

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.

XV. ALLOWABLE COSTS

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

specified in the VISTA Program Grant Budget instructions.

XVI. AUDITS AND ATTESTATION ENGAGEMENTS

Recipients must comply with the audit requirements set forth in Subpart F – Audit 

Requirements of the Uniform Guidance (2 CFR Part 200) and must comply with the 

timeframes established in those regulations for the submission of their audits to the Federal 

Audit Clearinghouse. Recipients must notify their assigned GMS of each audit conducted 

within the timeframe of the CNCS‐funded project at the time it is submitted to the Federal 

Audit Clearinghouse.

XVII. MONITORING

CNCS, through its authorized representatives, has the right, at all reasonable times, to make 

site visits to review project accomplishments, financial and performance records, fiscal and 

administrative control systems and to provide such technical assistance as may be required. 

CNCS intends to make every effort to notify the recipient at least two weeks in advance of any 

trip to the CNCS‐funded project site. If CNCS makes any site visit on the premises of a 

recipient or a subrecipient(s), the recipient must provide, and must require its subrecipient(s) to 

provide, all reasonable facilities and assistance for the safety and convenience of government 

officials in the performance of their duties. All site visits and evaluations are expected to be 

performed in a manner designed to not unduly delay or disrupt the implementation of the 

project.

XVIII. SUBAWARDS PROHIBITED

VISTA grant recipients may not make subawards of grant funds.

XIX. BUDGETANDPROGRAMMATICCHANGES

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
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unless documentation from the Grants Office has been received.

XX. LOBBY DISCLOSURE

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.