Item 18 - Adopt Resolution for FY 2021 Emergency Management Performance Grant

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IPR Appendix | February 2021 Page F-12 Indirect Costs Indirect costs are allowable under this program as described in the Federal Acquisition Regulations (FAR). Unallowable Costs Specific unallowable costs include: • Grant funds must comply with IB 426 and may not be used for the purchase of the following prohibited equipment: firearms, ammunition, grenade launchers, bayonets, or weaponized aircraft, vessels, or vehicles of any kind with weapons installed. Expenditures for items unrelated to grant allowable activities, such as general-use software, general-use computers and related equipment (other than for allowable M&A activities or for other associated preparedness or response functions), general-use vehicles, licensing fees, weapons systems, and ammunition are also prohibited. • Personnel costs (except as detailed above or otherwise allowed by statute). • Activities unrelated to the completion and implementation of the IPR program. • Other items not in accordance with the AEL or not previously listed as allowable costs. • Costs related to any matching or cost share requirement for any other federal award • Costs related to lobbying or intervention in federal regulatory proceedings • Costs related to suing the Federal Government or any other government entity • Pre-award costs, unless approved in writing by FEMA and included in the grant award • Costs that are not consistent with the Cost Principles located in FAR 31.2, as applicable Maintenance and Sustainment Costs The use of FEMA preparedness grant funds for maintenance contracts, warranties, repair or replacement costs, upgrades, and user fees are allowable under all active and future grant awards, unless otherwise noted. Preparedness grant funds may be used to purchase maintenance contracts or agreements, warranty coverage, licenses and user fees. These contracts may exceed the period of performance if they are purchased incidental to the original purchase of the system or equipment as long as the original purchase of the system or equipment is consistent with that which is typically provided for, or available through, these types of agreements, warranties, or contracts. When purchasing a stand-alone warranty or extending an existing maintenance contract on an already-owned piece of equipment system, coverage purchased may not exceed the period of performance of the award used to purchase the maintenance agreement or warranty. As with warranties and maintenance agreements, this extends to licenses and user fees as well. Grant funds are intended to support the National Preparedness Goal and to fund projects that build and sustain the core capabilities necessary to prevent, protect against, mitigate the effects of, respond to, and recover from those threats that pose the greatest risk to the security of the Nation. In order to provide recipients with the ability to meet this objective, the policy set forth originally in IB 379: Guidance to State Administrative Agencies to Expedite the Expenditure of Certain DHS/FEMA Grant Funding allows for the expansion of eligible maintenance and sustainment costs that must be (1) in direct support of existing capabilities, (2) an otherwise allowable expenditure under the applicable grant program, and (3) tied to one of the core capabilities in the five mission areas outlined in the Goal. Additionally, eligible costs may also be in support of equipment, training, and critical resources that have previously been purchased with either federal grant or any other source of funding other than FEMA preparedness grant program dollars.