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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 /> 1 SALARY AND BENEFITS: <br /> The cash compensation for services rendered by a regular employee in an established position for a <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 /> Real property (land, buildings including appurtenances, fixtures and fixed equipment, structures, etc.), <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 /> /yl 7 <br />