1. AMERICORPS 101

2. The CNCS
The Corporation for National and Community Service (NCS), a federal agency, was established in 1993 to engage Americans of all ages and backgrounds in results-driven community-based service
The CNCS oversees AmeriCorps, Learn & Serve, and Senior Corps

3. AmeriCorps
AmeriCorps, “the domestic Peace Corps”, is a CNCS program that engages Americans or all ages and backgrounds in team-based, results-driven service in the priority areas of: education, public safety, environment, homeland security, or other human needs.
AmeriCorps programs provide full- and part-time opportunities for participants, called members, to provide service to their communities through community organizations and agencies.

4. AmeriCorps
AmeriCorps members receive a living allowance and an education award for post-secondary education expenses
AmeriCorps is one of the most complex federal programs!

5. MCSC
The Missouri Community Service Commission (MCSC) was created by the Missouri Legislature in 1994 in response to the National and Community Service Act passed by Congress the previous year.
The MCSC serves as the administrator for AmeriCorps*State funding in Missouri by awarding monetary grants and providing technical assistance and support

6. AmeriCorps Responsibilities
Plan and implement an effective program
Develop an effective budget and manage expenditures according to the budget
Understand and follow all of the federal grant requirements
Track accomplishments and expenditures and report on them on time

7. CNCS Federal Grant Requirements
OMB Circulars
Code of Federal Regulations
AmeriCorps Provisions
Grant Agreement
Grant application

8. OMB
The Office of Management and Budget (OMB) oversees and coordinates the Federal government’s administration procurement, financial management information, and regulatory policies.

9. Cost Principles: Applicable Code of Federal Regulations (CFR) and OMB Circulars can be found at:

10. Cost Principles
General Rules are that costs are allowable if they are:
Necessary and reasonable for the completion of the project,
Verifiable through records,
Not counted as match on other federal programs,
Allocable to the grant,

11. Cost Principles
Not paid by other federal funds (unless approved by the statute),
Provided for in the approved budget, and
Conform to other provisions of the financial management circulars

12. AmeriCorps Match Requirements
Years 1-3: 24%
Year 4: 26%
Year 5: 30%
Year 6: 34%
Year 7: 38%
Year 8: 42%
Year 9: 46%
Year 10: 50%

13. Financial Reporting MCSC requires two types of Financial Reporting
1. Monthly = PER
2. Quarterly = AFR

14. Monthly Reporting
Periodic Expense Report (PER) tracks all AmeriCorps related expenditures by budget category
Federal Funding
Match Funding
PER Essentials
Due to MCSC by 15th of each month
If 15th is on a weekend = due the Monday after the 15th
Report on cash basis – not accrual
Submit in OnCorps

15. Quarterly Reporting
AFR tracks all AmeriCorps related in summary totals
Federal Funding
Match Funding
AFR Essentials
Due to MCSC by end of month after quarter ends
Submit in OnCorps

16. How are AFRs in OnCorps created?
AFR and OnCorps
How are AFRs in OnCorps created?
PERs must be created before the quarterly AFR reports can be generated
AFRs in OnCorps automatically add up all the data in the PERs for that quarter

17. Section 1. Program Costs A. Personnel Costs Salary
Signed timesheets with supervisory approval
Payroll register

18. Staff Activity Reporting Summary
ALL salaries and wages charged to AmeriCorps grants must be supported by signed Time & Attendance records except for:
State, Local and Indian Tribal governments must comply with OMB A-87
Educational Institutions must comply with OMB A-21

19. I. B. Personal Fringe Benefits
Benefits- For budget there is an estimate calculated, however, you must have supporting documentation for amounts charged to grants
Insurance receipts
Cost allocation plan
Paid invoices

20. 1. C.1 Staff Travel or C.2. Member Travel
Travel authorization
Paid travel-related receipts/invoices
Mileage calculation
Travel reimbursement requests

21. D. Equipment
Not applicable

22. E. Supplies
Paid invoices/receipts that clearly shows amounts

23. F. Contractual and Consulting
Payments to consultants services under this grant may not exceed $540 per day (exclusive of indirect expenses, travel and supplies)
Program should retain consulting contract and invoices that support work provided

24. G.1. Staff or G.2 Member Training
Training documentation
Training agenda
Course description and cost
Sign in-sheet
Consultant/Trainer agreement
Paid invoices

25. H. Evaluation Consultant agreement Paid invoices Evaluation results
Other relevant documentation

26. Section II. Member Costs
A. Living Allowance
B. Benefits

27. Eligible Member U.S. Citizen
U.S. national or lawful permanent resident alien of the United States
At least 17 years of age at commencement of service
Unless the member is enrolled in a full-time youth corps or summer corps program – or-
Has a high school diploma or an equivalency certificate or agrees to obtain one prior to using the education award

28. Living Allowance
To the extent that living allowances constitute “compensation for services,” they are taxable under the Internal Revenue Code and are subject to withholding just as if they were wages paid to employees. Living allowances are a form of income and thus are subject to federal income tax. The definition of “wages” used is broad enough to include “living allowance.”

29. Living Allowance
Unless the program has obtained a special AmeriCorps exemption from FICA requirements, it will be responsible for collecting and/or withholding both employer and employee portions of FICA from the living allowance of its members.

30. Living Allowance
Maximum living allowance to be paid with all sources is $23,600 for full-time members
The minimum living allowance for the program year is $11,800
No living allowance is required for part-time members, however, if one is provided, it should be based on the full-time rate and pro-rated
A living allowance IS NOT a wage!

31. Living Allowance
Living allowances MUST be paid in equal installments during the term of service
Living allowance MUST NOT be based on hours served
Living allowances ARE subject to local, state and federal income tax requirements

32. Living Allowances
If a member serves all required hours and is permitted to conclude his/her term of service before the originally agreed upon end of term, the grantee MAY NOT provide a lump sum payment to the member
If a member is selected after the program’s start date, the grantee must provide regular living allowance payments from the member’s start date and MAY NOT increase the member’s living allowance incremental payment or provide a lump sum to make up any missed payments!

33. Living Allowance (Taxes & Insurance
45 CFR &
Programs must follow these procedures:
Liability Insurance Coverage
Programs are responsible for ensuring adequate general liability coverage for the organization, employees, and members, including coverage of members engaged in on- and off-site project activities
FICA (Social Security and Medicare Taxes)
Unless the program obtains a ruling from the Social Security Administration or from the IRS that specifically exempts its AmeriCorps members from FICA requirements, the program must pay FICA for any member receiving a living allowance

34. Living Allowance (Taxes and Insurance)
Income Taxes
The program must withhold Federal Personal Income Taxes from a member’s living allowance and must require each member to complete a W-4 form at the beginning of the term of service and provide a W-2 form to the member at the end of the year. The program must comply with any applicable state or local tax requirements.

35. Living Allowance (Worker’s Compensation)
Programs must pay if it is required by state law
If not required, programs must obtain occupational, accident, death and dismemberment coverage
Programs should also review liability coverage to determine if additional coverage is needed based on operation of an AmeriCorps program

36. Health Care for Full-Time Members
All full-time AmeriCorps Members must be enrolled in an acceptable health insurance plan
Grant funds may be used to pay health insurance
You cannot deduct the cost of health insurance from the member’s living allowance.

37. Health Care for Full-Time Members
A waiver must be signed by the member if they choose not to carry the insurance and be maintained in the member file.
If a member is covered under an existing plan and therefore ineligible, a signed waiver must be maintained in the member’s file.

38. Child Care
Child care must be made available to any full-time member who is eligible and in need of child care
Need defined:
Total family income less than 75% of State Median Income – or – as defined by the State under CCDBG guidelines
Member must reside with the state
Child must be under the age of 13 years old

39. Education Awards Members must complete hours to earn the award
Pro-rated awards are only allowed under compelling personal circumstances – taking a job or returning to school are NOT compelling personal circumstances

40. Education Awards
Have written documentation in the Member’s file why the Member was exited for compelling personal circumstances (request from Member & Dr.’s letter)
If an audit finding, CNCS will stop the Education Award. If the award has already been used, CNCS will find the program liable for the amount

41. Education Awards
Hours do not count towards service until Member contract is signed

42. Section III. Administrative Costs
Option A – Organization using the Corporation Fixed Percentage Method
Indirect costs that can be recovered from CNCS can be up to 5% of total Corporation share, and match in grantee share cannot exceed 10% of total direct costs
These rates can be used without supporting documentation

43. Administrative Costs
General expenses related to the overall administration of an organization that receives CNCS funds. Includes:
Accounting, financial, auditing, contracting or general legal services
Internal evaluations (except for programs)
General liability insurance that protect the organization (Not solely related to a program)