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Form 8 <br /> STATE OF FLORIDA <br /> DIVISION OF EMERGENCY MANAGEMENT <br /> EMERGENCY MANAGEMENT PREPAREDNESS AND ASSISTANCE BASE GRANT PROGRAM <br /> EXPENDITURE CATEGORY DEFINITIONS <br /> SALARY AND BENEFITS : <br /> endered by a regular employee in an established position for a <br /> The cash compensation for services r <br /> specific period of time . <br /> 2 OTHER PERSONAL/ CONTRACTUAL SERVICES ( OPS ) : <br /> The compensation for services by a person who is not a regular or full-time employee filling an <br /> established position . This shall include but not be limited to , temporary employees ) student or <br /> graduate assistants , fellowships , part time academic employment , board members , consultants , and <br /> other services specifically budgeted by each agency in this category . <br /> 3 EXPENSES : <br /> The usual , ordinary , and incidental expenditures by an agency , including , but not limited to , <br /> commodities and supplies of a consumable nature , current obligations , and fixed charges , and <br /> excluding expenditures classified as operating capital outlay . Payments to other funds or local , state , <br /> or federal agencies are included in this budget classification of expenditures . <br /> 4 OPERATING CAPITAL OUTLAY : <br /> Equipment , fixtures and other tangible personal property of a non -consumable nature and has a <br /> normal expected life of one year or more . <br /> 5 FIXED CAPITAL OUTLAY : <br /> rtenances , fixtures and fixed equipment , structures , etc . ) , <br /> Real property ( land , buildings including appu <br /> including additions , replacements ) major repairs , and renovations to real property which materially <br /> extend its useful life or materially improve or change its functional use , and including operating capital <br /> outlay necessary to furnish and operate a new or improved facility . <br />