Personnel

Eligible Costs:

• Personnel regular time (i.e., standard work week)
• Overtime
• Holiday
• Compensatory time earned at the individual’s actual rate of pay and in accordance with their internal policies, regulations, and procedures
• Actual cost of employee fringe benefits paid for by the Resource Provider. The Resource Provider’s contribution towards an employee’s fringe benefits is calculated by applying predetermined percentages against an employee’s earnings. Certain benefits (e.g., health insurance) are not dependent on an employee’s earnings and therefore would not increase because of overtime hours. The following are some examples of common fringe benefits:
  • Leave accruals (e.g. Vacation, Sick, Holiday, Personal)
  • FICA (e.g., Medicare and Social Security)
  • Workers’ compensation
  • Medical benefits
  • Retirement
  • Life insurance

Eligibility of overtime, holiday, and compensatory time is based on the Resource Provider’s pre-event written labor policy. States may consider modifications to policies to make clear labor policy that apply to EMAC deployments.

Personnel

Documentation:

• Proof of payment: the payroll register / report from the financial system
• Copy of the timesheet for hours worked for the period being claimed
• Labor Policy / Applicable section from the Collective Bargaining Agreement

Note: Reports from financial systems generally show the recorded expenses for both salaries/wages and fringe benefit contributions. If a Resource Provider does not have a financial reporting system, they may submit pay stubs.

Personnel

Ineligible Costs:

• Personnel costs that do not align with a Resource Provider’s established labor policies
• Pre- and post-deployment costs not specified in the RSA
• Overtime salary that is not eligible based upon the jurisdiction’s labor policy

Personnel

Negotiated Costs:

Negotiated costs are costs that are only eligible if included in the RSA, agreed upon by both the Requesting and Assisting States, and allowable by state law and policies. If the Assisting State has a policy that disallows negotiated costs, that policy must be followed.

This includes the following:

• Backfill costs
• Administrative costs
• Logistical support costs
• Pre- and post-deployment costs which must be clearly identifiable within the RSA
• Costs associated with training and exercises

Note: Pre-deployment, post-deployment, training, and exercise costs are not eligible for reimbursement under the FEMA Public Assistance (PA) Program.

Airfare

Eligible Costs:

• Airfare (unless direct billed to the Requesting State)
• Change fees (if authorized by the Requesting State)
• Baggage fees

Note: Extenuating circumstances may create a situation where a reasonable rate (economy/coach) cannot be secured for the Deploying Personnel airfare (e.g., only premium seats exist on available flights). In these instances, the Assisting State should communicate the situation to the Requesting State and see if, 1) the start date of the mission can be adjusted back, or 2) the higher priced tickets should be purchased due to the urgent need of the resources. Either situation should be documented appropriately for reimbursement purposes.

Airfare

Ineligible Costs:

• Tickets for premium class seating (e.g., first class or business class) – see exception clause above under Eligible Costs
• Costs for travel amenities (e.g., Wi-Fi, headphones, etc.)

Airfare

Documentation:

• Airline receipt or paid invoice showing name of traveler, dates of travel, destination(s), itemization of costs, and confirmation of payment
• Receipts for baggage fees
• Receipt for change fees
• Proof of reimbursement by the Resource Provider to the Deployed Personnel (only when the purchase of the ticket is made by the Deployed Personnel)

Meals

Per Diem Method

Eligible Expenses:

Meal per diem rates for each mission day (breakfast, lunch, dinner, and incidentals) at the rate established by the Resource Provider’s travel policy. If no policy exists, the Resource Provider should follow the Assisting State’s policy or use the federal per diem rates (CONUS: www.gsa.gov or OCONUS: defensetravel.dod.mil).

Ineligible Expenses:

• Paying per diem when the travel policy outlines payment by receipt
• Costs for meals provided by the Requesting State
• Alcohol

Meals

Per Diem Method

Documentation:

• Travel policy which identifies the per diem rates
• Proof of reimbursement by the Resource Provider to the Deployed Personnel

Meals

Receipt Method

Eligible Costs:

The actual costs of any meals purchased throughout the course of a mission (e.g., breakfast, lunch, and dinner). The basis of reimbursement is dependent on the Resource Provider’s travel policy.

If no policy exists, the Resource Provider should follow the Assisting State’s policy or use the federal per diem rates (CONUS: www.gsa.gov or OCONUS: defensetravel.dod.mil).

When claiming actual costs, Resource Providers shall ensure the meal costs are reasonable prior to submitting for reimbursement. It is recommended the actual cost of meals be in line with established federal per diem rates for the area. Any costs that significantly exceed the federal per diem rate may be denied by the Requesting State. In this instance, the Requesting State would only reimburse an amount equal to the federal per diem rate.

Ineligible Costs:

• Missing receipts, receipts not itemized, or receipts are not legible
• Costs for meals provided by the Requesting State
• Alcohol

Meals

Receipt Method

Documentation:

• Actual cost of meals – Itemized receipts that show the vendor’s name, date, location, items purchased, and payment method
• Travel policy which identifies meals by receipt and reasonableness of the purchase of meals
• Proof of reimbursement by the Resource Provider to the Deployed Personnel (only when the purchase of the meals (by receipt) is made by the Deployed Personnel)

 

Lodging

Eligible Expenses:

The costs associated with any lodging arrangements needed throughout the course of the mission (e.g., hotels, Airbnb, VRBO, campgrounds, etc.).

Resource Providers shall make every effort to secure the lowest rate available or government rate (www.gsa.gov).

Notes:

• Extenuating circumstances may create a situation where a reasonable rate cannot be secured for lodging. In these instances, the Assisting State should communicate the situation to the Requesting State and so they are aware of the rates.
• Deployed Personnel may be required to provide their own lodging during primitive conditions (tents, etc.). In this case, there will be no lodging costs to claim for reimbursement with the exception of possible lodging on travel days.
• Resource Providers may still have costs to claim for the use of the tents as well as any damages and/or decontamination costs. These types of costs will be covered under the Equipment and Other cost categories.

Lodging

Ineligible Expenses:

Costs for lodging when accommodations are made available or paid by the Requesting State.

Lodging

Documentation:

• Receipt of paid invoice from vendor showing dates of stay, charges, name of guest, and zero balance due
• Proof of reimbursement by the Resource Provider to the Deployed Personnel (only when the lodging is paid by the Deployed Personnel)

Ground Transportation

Eligible Expenses:

The costs of ground transportation (e.g., taxis, shuttles, ride share).

Rental vehicle and fuel.

Mileage rates for privately owned vehicle (POV), and government owned vehicle (GOV) to/from the airport, collective departure point, travel to/from mission location, or daily work location(s) during their deployment. Note: For POVs and GOVs, the cost of fuel or mileage are both acceptable as a basis of reimbursement. The decision to request fuel or mileage is dependent on what the Resource Provider’s organizational policy prescribes as allowable. If no policy exists, the Resource Providers can adopt the Assisting State’s mileage rate or use a federal mileage rate, specifically FEMAs Schedule of Equipment Rates.

For any rate established by the Resource Provider, the rate should incorporate all the following cost components; operating costs, overhead, depreciation, repairs and maintenance, and vehicle fluid (oil, fuel, etc.) consumption. Jurisdictional rates are still subject to reasonable costs as detailed further below.

Ground Transportation

Ineligible Expenses:

• Transportation costs where the purpose is not mission related (e.g., after-hours or leisure)
• Traffic violations or fines

Ground Transportation

Documentation:

• Taxi/Shuttle/Ride Share: Receipts with date, origin/destination points, and amount paid
• Rental Vehicle: Copy of rental agreement with name of renter and dates. Receipt or paid invoice for the cost of the rental vehicle and fuel
• POV and GOV:

Fuel: Receipts, if claiming fuel (credit card statements is not acceptable documentation).

Mileage:

• Policy authorizing the mileage rate
• Daily mileage log showing the start and end location, as well as the beginning and ending odometer readings or maps showing routes driven if a mileage log is not maintained
• Proof of reimbursement by the Resource Provider to the Deployed Personnel (for fuel, POV, rental, or other out-of-expense paid by the Deployed Personnel)

Parking & Tolls

Eligible Expenses:

Parking fees and highway/bridge tolls are eligible for reimbursement.

Parking & Tolls

Ineligible Expenses:

• Parking fines

Parking & Tolls

Documentation:

• Parking and Tolls – Receipts with date, location, and amount paid
• Proof of reimbursement by the Resource Provider to the Deployed Personnel (only needed if parking/tolls were paid by Deployed Personnel)

Equipment by Rate

Eligible Expenses:

The actual cost of fuel and maintenance incurred during the mission or the cost of using the equipment based on an equipment usage rate, are eligible.

Equipment rates can be those established under the Resource Provider’s own guidelines, Assisting State guidelines, or FEMAs Schedule of Equipment Rates. See section on the reasonableness of rates when using jurisdictional policies.

For any rate established by the Resource Provider, the rate should incorporate all of the following cost components; cost of ownership and operation of the equipment including depreciation, overhead, all maintenance, field repairs, fuel, lubricants, tires, and other costs incidental to operation. Jurisdictional rates are still subject to reasonable costs detailed further below.

Equipment by Rate

Ineligible Expenses:

• Costs for fuel and maintenance when usage rate is being claimed

Equipment by Rate

Negotiated Costs:

Negotiated costs are costs that are only eligible if included in the RSA and agreed upon by both the Requesting and Assisting states and allowable by state law and policies. Note that negotiated cost may not be eligible under federal funding but if agreed upon in the RSA must be reimbursed.

This includes the following:

• Equipment in “stand by” status

Documentation Requirements

• Daily equipment logs showing the name of the operator(s), equipment description, dates, and hours of use per day

• Documentation demonstrating the equipment rate (unless using the FEMA equipment rate)

Equipment Repair or Replacement

Eligible Costs:

Reasonable costs to repair or restore damaged equipment to its pre-deployment condition or replace destroyed equipment.

Note: It is incumbent upon the Resource Provider to demonstrate the damage occurred within the mission dates and the damage is mission related (through reporting of the damages to the state EMA, images, affidavits, email, etc.). Damages that are not reported within a reasonable timeframe may not be allowed.

Documentation:

• Equipment Repair
  • Photographs documenting equipment damage
  • Written explanation on how the equipment was damaged (e.g., affidavits or police reports)
  • Copy of insurance claim
  • Repair receipt
  • Maintenance records showing the equipment was in good operational condition prior to the deployment
  • Depreciation schedule for the equipment showing the book value, useful life, salvage value, and accumulated depreciation

• Equipment Replacement
  • Photographs documenting equipment destruction
  • Written explanation on how the equipment was destroyed (e.g., affidavits or police reports)
  • Copy of insurance claim
  • Maintenance records showing the equipment was in good operational condition prior to the deployment
  • Depreciation schedule for the equipment showing the book value, useful life, salvage value, and accumulated depreciation

It is recommended that the RSA is amended to include damaged or destroyed equipment. 

Ineligible Costs:

• Costs covered by insurance
• The replacement cost of equipment will be limited to the book value of the damaged or destroyed piece of equipment, less any insurance proceeds
• The cost to repair or replace damaged equipment that was found to be the result of willful misconduct, gross negligence, or recklessness

Commodities

Eligible Expenses:

Consumables and other supplies and materials that are necessary to perform the mission.

Examples of commodities includes, but is not limited to, the following:

• Office supplies
• PPE (Masks, gloves, sunscreen, bug spray, coveralls, respirator filters, eye protection, face shields)
• Bottled water
• Snacks
• Batteries
• MREs/pre-packaged meals
• Fluids not included in an equipment rate (bar/chain oil, fuel, engine oil, chainsaw chain)
• Spark plugs
• Medical supplies (disposable urinals, tongue depressors, syringes, medical tape, commode liners, gauze, alcohol pads, IV starter kits, catheter kit, cannula tubing, infection waste bags, shoe covers, pads for AED, etc.)
• Decontamination soap
• Self-sustainment supplies (ice, meals ready to eat (MREs), pre-packaged meals, water, snacks, toilet paper, snacks, etc.)
• Specialty gasses (oxygen, etc.)
• Ammunition and crowd control supplies
• Sanitary Supplies (hand sanitizer, disinfectant wipes, hand towels, toilet paper)
• Chemical light sticks (flares)
• Body bags
• Animal feed (dog, cat, etc.)

Commodities

Ineligible Expenses:

• Personal items (e.g., personal medication, tobacco, alcohol, etc.)
• Supplies purchased that are not used during the deployment and remain in possession of the Resource Provider after demobilization
• If claiming the costs for MREs, there will be no cost to claim under the “Meals” category (except for meals purchased on travel days)

Commodities

Documentation:

• Receipt or paid invoice when commodities are purchased prior to deploying or during the deployment
• Documentation showing fair market value of items or paid invoice for items taken from Resource Provider’s own inventory

Other Expenses by Rate

Eligible Expenses:

Non-equipment costs such as service charges that are billed by rate.

Examples of other by rate includes, but is not limited to, the following:

• Deployed Personnel government issued mobile phone
• Satellite phone usage
• Hotspot usage
• GPS service

Documentation:

• Receipt that establishes the rate

Ineligible Costs:

• Replacement of non-equipment (mobile phone)

Other Expenses by Quantity

Eligible Expenses:

Non-equipment costs that are billed by receipt or invoice.

Examples of other by quantity includes, but is not limited to, the following:

• Laundry
• Transportation of equipment and supplies
• Costs for the decontamination of equipment
• Replacement, or repair of non-equipment (mobile phone)

Documentation:

• Receipts or paid invoices
  • Written explanation describing the reasoning for the repair/replacement

Ineligible Costs:

• Damage or replacement of personal property

Documentation Requirements

Zero balance receipt that establishes the rate / quantity

Additional Examples of Ineligible Costs

Ineligible costs are those expenses including the following:

• Personal expenses
• Costs that are not reasonable or not related to the mission being performed
• Costs that have not been agreed upon by the EMAC Authorized Representatives of the Requesting and Assisting State Emergency Management Agencies

Examples of ineligible costs include the following:

• Costs of personal items such as alcohol tobacco or toiletries
• Costs incurred by self-deployed or self-dispatched resources
• Replacement or purchase of items outside the mission tour of duty dates
• Costs not substantiated by actual receipts or insufficient documentation
• Workers' Compensation benefits for claims

Credit card statements are not sufficient documentation for purchases.

Negotiated Costs

As noted within each cost category, some costs are eligible if agreed upon by both the Requesting and Assisting States at the time of the Request and Offer and completion of the RSA. Negotiated costs must be in the RSA to be eligible and must be allowable through state laws and procedures.

Negotiated costs shall be clearly defined, stated and identifiable in the offer of assistance and RSA as negotiated costs. For example, if backfill costs are in the offer, they must be labeled as “Backfill” under the appropriate cost category.

Any agreed upon negotiated costs that is found to be prohibited by a pre-existing state policy will be disallowed. The pre-existing policy must be in place at the time of the execution of the RSA.

If “negotiated costs” are not in the RSA, they will be immediately denied for reimbursement.