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Backfill Costs also called "Overtime as Backfill" are <br /> defined as expenses from the result of personnel who are IJ r" 0 C. <br /> working overtime in order to perform the duties of other <br /> personnel who are temporarily assigned to FEMA — <br /> approved activities outside their core responsibilities . <br /> Neither overtime nor backfill expenses are the result of an <br /> increase of Full — Time Equivalent (FTEs) employees . <br /> These costs are allowed only to the extent the payment for <br /> such services is in accordance with the policies of the <br /> state or unit(s) of local government and has the approval <br /> of the state or the awarding agency, whichever is <br /> applicable . In no case is dual compensation allowable . <br /> That is, an employee of a unit of government may not <br /> receive compensation from their unit or agency of <br /> government AND from an award for a single period of <br /> time (e . g . , 1 : 00 pm to 5 : 00 pm), even though such work <br /> may benefit both activities . Fringe benefits on overtime <br /> hours are limited to Federal Insurance Contributions Act <br /> (FICA), Workers ' Compensation and Unemployment <br /> Compensation . <br /> Travel expenses <br /> Meeting-related expenses (For a complete list of <br /> allowable meeting- related expenses, please review the <br /> OJP Financial Guide at <br /> http ://www . ojp . usdoi . gov/FitiGuide). <br /> Acquisition of authorized office equipment, including <br /> personal computers, laptop computers, printers, LCD <br /> projectors, and other equipment or software which may be <br /> required to support the implementation of the homeland <br /> security strategy . <br /> The following are allowable only within the period of <br /> performance : <br /> • Recurring fe^s/charges associated with certain <br /> equipment, such as cell phones, faxes, etc . <br /> • Leasing and/or renting of space for newly hired <br /> personnel <br /> Page 20 of 50 <br />