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A TRUE COPY <br />CERTIFICATION ON LAST PAGE <br />J,R.-8,MITH, CLERK <br />and local emergency managers are not typically categorized as M&A, unless the state or local EMA <br />chooses to assign personnel to specific M&A activities. <br />Management and Administrative Costs Supporting Documentation <br />• Copies of certified timesheets with employee and supervisor signature documenting hours <br />worked or Division Form 6 - Time and Effort and proof employee was paid (paystubs, earning <br />statements, and. payroll expenditure reports); <br />• Costs for M&A activities are allowed up to 5% of the total award amount. <br />Supplanting Prohibited <br />Section 252.372, Florida Statutes, states that the monies from the EMPA Trust Fund "may not be used to <br />supplant existing funding." Additionally, Rule 27P-19.003(3), Florida Administrative Code, states: "Funds <br />received from the [EMPA] Trust Fund may not be used to supplant existing funding, nor shall funds from <br />one program under the Trust Fund be used to match funds received from another program under the <br />Trust Fund." <br />II. OTHER CRITICAL INFORMATION <br />A. RIFLE 27P-19, FLORIDA ADMINISTRATIVE CODE <br />Rule 27P-19.010(11), Florida Administrative Code, states: "Allowable costs shall be determined in <br />accordance with applicable Federal Office of Management and Budget Circulars..." Therefore, unless a <br />specific exception applies, 2 CFR Part 200 Subpart A (Definitions) and Subpart E (Cost Principles) shall <br />apply to this Agreement. <br />Expenses <br />In order to qualify for reimbursement under the terms of this Agreement, an expense incurred by the <br />Recipient must be reasonable and necessary for the successful completion of a task required by this <br />Agreement. If an expense fails to qualify as either reasonable or necessary to successfully compete a <br />task, then the Division shall not provide any reimbursement for that expense. <br />NOTE: This Scope of Work recognizes that each Recipient: <br />• Might be at a different level of preparedness than another Recipient <br />• Operates within a unique geography <br />• Faces unique threats and hazards <br />• Serves a unique population <br />Therefore, what might qualify as reasonable and necessary for one Recipient to successfully complete a <br />task under this Agreement might not qualify as reasonable and necessary for another Recipient to <br />successfully complete a task. Conversely, what might not qualify for one may qualify for another. <br />In order to avoid a "one size fits all" approach, this Agreement provides some level of flexibility. If a <br />unique cost (e.g. equipment not listed on the EMPG AEL) qualifies as reasonable and necessary for the <br />successful completion of a task under this Agreement, and if the Recipient receives permission from the <br />Division prior to incurring that unique cost, then the Division shall reimburse the Recipient for that cost. <br />Performance <br />In order to qualify for reimbursement under the terms of this Agreement, the Recipient's performance <br />must satisfy the minimum level of service required for the successful completion of a task required by this <br />Agreement. If the performance fails to satisfy the minimum level of service, then the Division shall not <br />provide any reimbursement for that performance. <br />B. INDIRECT COSTS <br />Indirect cost is allowable under this program as described in 2 C.F.R. Part 200, including 2 C.F. R. § <br />200.414. Recipients with a negotiated cost rate agreement that desire to charge indirect costs to an <br />award must provide a copy of their negotiated indirect cost rate agreement at the time of application. <br />