Chapter 7 Reporting and Records Retention

Programs must meet proposed match every quarter.

Programs that are not meeting proposed levels of match at the end of a quarter should include the following comments in their Periodic Expense Report (PER):

1. An explanation as to why match was not met, and

2. Plans to meet match the next quarter.

Programs that do not meet match requirements and do not include comments in their EDF reports will be required to submit a letter addressing the two issues noted above.

AmeriCorps Agency funds may be reduced by the Serve Illinois Commission for failure to meet the proposed or minimum match requirements. This would be done to bring the program in line with the match requirements as submitted in the application.

Programs must provide and account for the matching funds as agreed upon in the approved application. This means that the proposed match included in the application must be met even if it exceeds the minimum match requirement.

Cash or in-kind matching contributions that exceed the required minimum will be considered voluntary cost share. Programs that cannot meet the amount of voluntary cost share proposed in their application may submit a request to reduce the amount of cost share their program will contribute. However, the cost share/match cannot be reduced below the minimum percentage requirements as indicated above. See the budget modifications section for more information.

Overall Cost Match

Subject to the requirements of § 2521.45, your overall share of program costs will increase as of the fourth consecutive year that you receive a grant, according to the timetable below. The program must have contributed matching resources by the end of a grant period in an amount equal to the combined total of the proposed or minimum overall annual match for each year of the grant period.

*During the 2022-2023 program year, match requirements have been waived due to COVID-19, but match will still be tracked on a monthly basis. Programs will be held harmless if they do not make their match requirement.

Alternative Match

If your program is unable to meet the match requirements and is located in a rural or a severely economically distressed community, you may apply to the AmeriCorps Agency for a waiver that would require you to increase the overall amount of your share of program costs beginning in the seventh consecutive year that you receive a grant. Contact your Program Officer if you believe you meet the requirements and are interested in applying. If you receive alternative match, you will follow the timetable below.

Administration Cost Match

Programs may bill a maximum 5.26% of the AmeriCorps Agency funds actually expended in the operation of the program to the administration line of the budget. Programs must meet this requirement by the end of the program year.

Each quarter that programs have more than 5.26% of grant funds charged to Administration, a letter will be sent noting the fact and reminding the program it must be in compliance by the end of the program year. Programs will be required to respond to this letter with an explanation as to why the 5.26% has been exceeded and plans for compliance by the end of the program year.

AmeriCorps Agency funds in this line may be reduced at the end of the program year if the 5.26% maximum is exceeded. This would be done to bring the program in line with allowable maximum Administrative charge against AmeriCorps Agency funds.

Federal Indirect Cost Match

If you have a Federally Approved Indirect Cost (IDC) rate and choose to use it, the IDC rate will constitute documentation of your administrative costs including the 5.26% maximum payable by the AmeriCorps Agency. Please provide a copy of your IDC rate letter to your Program Officer.

The Serve Illinois Commission understands that AmeriCorps programs must sometimes modify their budget during the program year.

These budget modification guidelines summarize the AmeriCorps Provisions on this issue. They are intended only as guidance and are not a substitute for the Provisions or other federal rules and regulations. For more information, please refer to the AmeriCorps Provisions.

Deadline and Process

Programs must submit budget modification request to the Commission in a timely manner. While budget modification requests will be accepted on a rolling basis, programs are requested to submit budget modifications that require the approval of the AmeriCorps Agency for National and Community Service by April 1 of the current program year. This will provide sufficient time for the Commission and the AmeriCorps Agency to review the request before Members complete their terms of service.

Programs submitting a budget modification request must submit the following:

• A letter detailing the request and explaining why the modification is needed,

• A revised budget form, and

• A revised budget narrative.

Programs should not consider budget modification requests approved until written notice is received from the Commission and the AmeriCorps Agency.

Line Item Changes

Programs may move funds between line items if the modification is less than 5% of the total budget (grant and match). For example, a program that has a total budget of $100,000 may move up to $5,000 between line items as long as the transfer is in compliance with all other applicable grant requirements. Modifications between 5 and 10% must be made in EGrAMS and approved by Serve Illinois. Modifications over 10% require a grant amendment in eGrants. Programs who wish to transfer funds totaling more than 10% of the federal award must receive prior approval from the Commission and the AmeriCorps Agency. (OMB Circular A-11, Subpart C, Section 25.)

Sub-granting Funds

Programs must receive prior approval from the Commission and the AmeriCorps Agency to sub-grant or subcontract program activities not previously approved in the application for funding. Programs must receive prior approval from both the Commission and AmeriCorps Agency to transfer the grant or to sub-grant to a different organization. For more information, please refer to the AmeriCorps Provisions.

Equipment

Programs may not purchase equipment costing more than $5,000 with grant funds unless specified in the approved budget or application without prior approval from the Commission and the AmeriCorps Agency. All purchases of equipment and supplies should be handled in accordance with 45 CFR 2541 – “Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments” or with 45 CFR 2543 – “Grants and Agreements with institutions of Higher Education, Hospitals and other Non-Profit Organizations.” For more information, please refer to the AmeriCorps Provisions.

Matching Funds/Voluntary Cost Share

Programs must provide matching funds as agreed upon in the approved application and budget. At a minimum, Programs must meet the proposed level of match every quarter. Programs that do not meet this match at the end of the quarter should include comments on their fiscal reports (both the Periodic Expense Report and Financial Status Reports, when applicable) explaining why the match was not met and how the program will ensure it will meet the match requirement at the end of the next quarter. If comments are not included, a letter from the program addressing these two issues will be required.

Voluntary cost share is defined as cash or in-kind matching contributions that exceed the required minimum levels of match as noted above. Programs will be held accountable for meeting the amount of voluntary cost share they proposed in their application. Programs who cannot meet the proposed levels of voluntary cost share must submit a revised budget and budget narrative to the Commission and AmeriCorps Agency for approval. All programs are encouraged to raise funds from the private sector. For more information, please refer to the AmeriCorps Provisions.

EDFs (Expenditure Documentation Form)

AmeriCorps*State programs must submit EDFs on a monthly basis using the submission process dictated by IDHS (Illinois Department of Human Services).

The Commission will issue a reimbursement payment based on timely monthly expense reports submitted by programs. The monthly payments will result in year-to-date payments being equal to year-to-date reported expenditures, by program.

Failure to report monthly expenditures by the due date will result in a delay in issuing reimbursement payments or possible non-payment.