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E. Management and Administration - no more than 5 % of each sub-recipient' s total award may be expended on Management and Administration costs . M&A activities are those define as directly relating to the management and administration of EMPG Program funds, such as financial management and monitoring. It should be noted that salaries of State and local emergency managers are not typically categorized as M&A, unless the State or local EMA chooses to assign personnel to specific M&A activities . Hiring of full-time or part-time staff or contractors/consultants : To assist with the management of the respective grant program • To assist with application requirements • To assist with the compliancy with reporting and data collection requirements Development of operating plans for information collection and processing necessary to respond to DHS/FEMA data calls Costs associated with achieving emergency management that is inclusive of the access and functional needs of workers and citizens with disabilities Overtime and backfill costs - Overtime expenses are defined as the result of personnel who worked over and above their normal scheduled daily or weekly worked time in the performance of FEMA — approved activities . Backfill Costs also called "Overtime as Backfill" are defined as expenses from the result of personnel who are working overtime in order to perform the duties of other personnel who are temporarily assigned to FEMA — approved activities outside their core responsibilities . Neither overtime nor backfill expenses are the result of an increase of Full — Time Equivalent (FTEs) employees . These costs are allowed only to the extent the payment for such services is in accordance with the policies of the state or unit(s) of local government and has the approval of the state or the awarding agency, whichever is applicable. In no case is dual compensation allowable . That is, an employee of a unit of government may not receive compensation from their unit or agency of government AND from an award for a single period of time (e . g. , 1 : 00 pm to 5 : 00 pm), even though such work may benefit both activities . Fringe benefits on overtime hours are limited to Federal Insurance Contributions Act (FICA), Workers ' Compensation and Unemployment Compensation. m. Program Requirements 1 . The following are required items to be provided to participate under the CERT Sub-grant : (NOTE : Special exemption can be granted by the State Citizen Corps/CERT office . ) A . PPE Equipment • Hard Hat • Protective Eyewear • ID Tag • Dust Mask or simple HEPA Mask • Light Stick • Reflective Vest • Latex or Nitrate Gloves • Marking Caulk or Marking Page 30 of 56