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EXPENDITURE CATEGORY DEFINITIONS <br />1. SALARY AND BENEFITS: <br />The cash compensation for services rendered by a regular employee in an established position for a specific period of time. <br />2. OTHLR PERSONA UCONTRACTUAL SERVICES (OPS): <br />The compensation for services by a person who is not a regular or full-time employee filling an established position. This shall <br />include but not be limited to, temporary employees, student or graduate assistants, fellowships, part time academic employment, <br />board members, consultants, and 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, commodities and supplies of a <br />consumable nature, current obligations, and fixed charges, and excluding expenditures classified as operating capital outlay. <br />Payments to other funds or local, state, 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 normal expected life of one year <br />or more. <br />5. FIXED CAPITAL OUTLAY: <br />Real property (land, buildings including appurtenances, fixtures and fixed equipment, structures, etc.), including additions, <br />replacements, major repairs, and renovations to real property which materially extend its useful life or materially improve or change <br />its functional use, and including operating capital outlay necessary to furnish and operate a new or improved facility. <br />IF YOU WISH TO OBTAIN THESE FORMS ELECTONICALLY, PLEASE FIND THEM ON OUR WEBSITE AT <br />http://www.floridadisaster.org/grants/index.htm OR NOTIFY YOUR CONTRACT MANAGER <br />190 <br />