Finding 573227 (2024-001)

Criteria: AmeriCorps grant terms state that programs must meet the match they have noted in their budgets that were submitted for funding approval. Match must be from a nonfederal source or follow AmeriCorps guidance for approved exceptions. Condition: Vermont Youth Conservation Corps, Inc. matched $379,362 of a required $433,086 during the December 1, 2023 – November 30, 2024 granting period. Cause: Vermont Youth Conservation Corps, Inc. reported the annual match incorrectly and did not address being short on the match requirement in a timely manner, in accordance with the provisions outlined in the Community Impact: Conservation and Agriculture AmericCorps Grant. Effect: The match requirement was not satisfied. Questioned Costs: $53,724 Context: Due to changes in the classifications of expenses that qualified as matching contributions, Vermont Youth Conservation Corps, Inc. was unable to satisfy their match requirement for the year ended December 31, 2024. In 2024, SerVermont (the pass through-entity for AmeriCorps), opted to pay the $35,000 charge for a program evaluaiton that has historically been included in the Organization's matching contributions. Upon discovery of failing to meet the match requirement, Vermont Youth Conservation Corps, Inc. was unable to obtains a waiver or budget modificaiton due to the closeout of the grant period. The failure to meet the match did not prevent the Organization from obtaining funding for the next fiscal period, December 1, 2024 to November 30, 2025. As of July 21, 2025, SerVermont is not requiring the Organization to return the excess funds. Recommendation: We recommend that Vermont Youth Conservation Corps, Inc. perform thorough reviews of required reporting submissions to ensure the Organization is on track to comply with grant agreements, and request budget modifications from the grantor should there be any unforeseen circumstances that would prevent the Organization from meeting the grant requirements. Management Response: We will ensure matching requirements are met in the future or pursue budget modifications to an agreed upon amount.