1.9 Other Factors
In addition to meeting the essential eligibility criteria, the following factors will be evaluated:
- Composition of local funding match, i.e., cash vs. direct in kind;
- degree to which cash match by member counties exceeds user fees or one-time
grants;
- involvement of providers in local match;
- organizational/administrative structure and fiscal management;
- the appropriateness of the agency budget and evidence of system efficiency and
effectiveness; and,
- history of successful performance under previous contracts.
1.10 Regional Agency Definition
A regional agency is defined as three (3) or more counties.
1.11 New Regional Agencies
New multi-county agencies can receive a share of the available monies only if adequate
funds for a new region have been allocated in the State Budget. If new funds were not
required to add new multi-county systems, existing programs would be negatively impacted
by the redirection of funds. Therefore, before new agencies may receive general fund
support, a process to allocate additional funds to the budget must be undertaken during the
final year of eligibility for Federal Block Grant development support.
1.12 Changes in County Membership of a Region
A region adding a new county will not receive SGF support for the new county for up to
one year, as determined by the EMS Authority based on the impact on other regions. A
region that is adding a county must update its EMS Plan to incorporate the new county
before it will be eligible for additional SGF support for that county. The plan should explain
how the change will affect services to the county and the region.
In cases where a county changes regions, there will be a transition period for both the
receiving and the losing regional agencies. The agency losing the county shall be credited
with the county in the current funding formula for up to one year. The agency gaining the
county shall not be credited with the new county for the first year of funding.
A region that has lost a county and is receiving transitional funding at its previous eligibility
level must, by the end of one year, update its EMS Plan to reflect the loss of the county.
The plan should explain how the change will affect services to the remaining counties in the
region.
Should an existing agency's county membership be reduced to less than (3) counties, they
will no longer be eligible for State General Funding with the following exception; in the
event a county's membership is reduced to two (2), they may be eligible to receive up to
one year of transitional funding in accordance with the current funding formula.
Anytime that a multi-county agency is approached by a member county of another EMS
region to discuss moving their affiliation, the director of the EMS agency shall advise the
director of the member county's current EMS agency.
It is suggested that all regional agencies ensure that there is a clause in their contracts with
the counties that require a county that wishes to drop out of a region to give notice by June
1 in the SFY, in order to opt out for the next one year cycle.
1.13 Allocation Methodology
The EMS Authority determines the base allocations for the regions consistent with total
available funding, respective agency workloads as determined by population and number of
counties, other criteria, and historical considerations. The base allocations are intended to
ensure that the minimum required activities can be accomplished in proportion to local
needs.
The funds are allocated utilizing the following formula:
- Each multi-county agency receives a base constant of 3.0. (This is based on the
average staffing levels from EMS staffing surveys for a single county with a
population of 500,000 to 1,000,000). Each multi-county agency with a population
of 300,000 or less receives a base constant of 2.5.
- An additional .20 is added to the base for each 100,000 people served by the
region. (The maximum population credit for any single county is 500,000).
- For each county within the system .60 is added to the agency's calculation.
Once these calculations are completed for each of the multi-county agencies, they are
totaled. Each agency's total is then divided by the sum total for all multi-county agencies.
The individual percentage is then applied to the total amount of general funds available. The
result is the level of funding each agency may receive based on a dollar for dollar match,
unless the multi-county agency has special dispensation through budget language that does
not require them to match dollar for dollar. If population and/or number of counties
changes, the base allocation will be adjusted.
If one or more counties within a multi-county system are not in compliance with the
eligibility/delegation requirements, the ineligible counties and their populations will be
excluded from the formula calculations and financial contributions from those counties will
not be counted as match. If funds remain available due to agencies not being eligible for
their full allocation, the additional funds will be distributed to the remaining eligible agencies
based on the allocation formula.
The Authority will annually notify each multi-county agency in writing of its proposed
funding for the coming fiscal year. Actual funding levels are subject to change based upon
the final dollars allocated in the annual Budget Act.
1.14 Local Match Requirements
The language in the annual Budget Act requires that recipients of State General Fund local
assistance dollars match "dollar for dollar" the annual amount received. Only cash and
direct in-kind local support will be accepted as match for receipt of state local assistance allocations. In addition, no agency may receive more state money than they are able to
match with local cash or direct in-kind support from the member counties. Multi-county
agencies with a population of 300,000 or less shall receive the full amount for which they
are eligible if they provide a cash match of $0.41 per capita or more.
Fees received by the local EMS agency for activities that duplicate state functions for which
fees are collected will not be allowed as cash match.
The following are the only direct in-kind contributions which will be allowed as match for receipt of state general funds.
- Directly related support functions, i.e., staff services, provided by an individual or
group outside the agency to fulfill a function assigned to the agency.
- Related salaries and benefits of outside staff assigned to and under the control of
the agency.
- The donation of supplies, space, or equipment to the multi-county EMS agency.
1.15 Funding Restrictions
State general funds are provided to assist multi-county agencies in meeting the requirements
imposed upon them by the delegation of state law and regulations. The funds are not
intended to provide direct patient services or to supplant local activities.
The Legislature has been specific in this regard. Budget language restricts the use of state
general funds to "essential minimum services necessary to operate the system, as defined by
the Authority." Minimum services are defined in sections of Division 2.5 of the Health and
Safety Code, the Authority's regulations related to these sections, and by the minimum
standards in the EMS Systems Standards and Guidelines that includes the eight (8)
system components identified in Section 1797.103 of the Health & Safety Code.
Chapter 2
Application Preparation and Process
2.1 Application Process
In order to receive the State General Fund assistance, each multi-county agency must
submit a State General Fund application to the Authority by June 30th of each year. All
applications must include the following items in the order presented below.
- Objectives
- Budget Categories
- Program Funding
- Budget Detail/Narrative
- Personnel Detail
- Organizational Chart
2.2 Objectives
Each application must include the list of objectives as shown in Attachment A.
2.3 Budget
Each application must include a separate section titled "Budget". The proposed budget
must show by line-item the proposed costs and resources needed for the operation of the
regional agency. A copy of the budget forms, including the Budget Categories
(Attachment B), Program Funding (Attachment C), Budget Detail/Narrative (Attachment D), and Personnel Detail (Attachment E) are included as attachments in the Policy Manual.
2.4 Organizational Chart
Each application must include an organizational chart of LEMSA staff and must identify by
title, name, FTE, and qualifications, all staff who either are paid using the State General
Fund or are included in the local in-kind match.
2.5 Submission of Application
One original application must be forwarded to the EMS Authority. Please do not bind, or
three hole punch the application, as various sections of the application will be
incorporated into the contract.
2.6 Contract Approval Process
Upon approval of the application, the Contracts Manager at the EMS Authority will
prepare the contract. The contract, along with four copies, will be sent to the regional
agency for its review and approval (all five contracts require original signatures). Stamped
replicas of signatures are not acceptable as original signatures. When the contracts have
been signed, they are to be returned to the EMS Authority for signature. The Authority is
not permitted to sign the contracts until the State Budget Act is signed.
Chapter 3
Allowable Costs
3.1 General
This chapter sets forth basic principles for determining allowable costs. The application of
these principles is based on the following premises:
(a) Regional agencies are responsible for efficient and effective administration of the
system through the application of sound management practices; and,
(b) Expenditures are consistent with objectives identified in the Contract.
Only those budgeted costs identified in the contract that appear in the contractor's
accounting records and are supported by proper source documentation are eligible for
reimbursement.
State general funds are provided on a reimbursement basis after the expense has been
incurred and upon submission of a reimbursement claim.
Costs incurred under one state contract shall not be shifted to another state contract.
3.2 Eligibility Requirements
To be eligible for reimbursement under the State General Fund, costs must meet the
following criteria:
(a) Be necessary and reasonable for proper and efficient administration of essential EMS system requirements.
(b) Be permissible under state and local laws and regulations and conform to any
limitations or exclusions set forth in these principles.
(c) Not be allocable to, or included as a cost of, any other state or federally financed
program.
(d) Be reduced by any "applicable credits", such as purchase discounts, rebates,
allowances, overpayments, or erroneous charges.
(e) Not result in a profit or other increment to the applicant agency.
(f) Be incurred on or after the effective date of the contract and on or before the last
day of the contract termination date.
3.3 Administrative/Indirect Costs
Each regional agency receiving State General Fund assistance will be allowed to claim a
maximum of 10% Administrative/Indirect Cost. Administrative/Indirect Cost will be 10%
of the total direct costs. Each regional agency claiming 10% Administrative/ Indirect Costs
must list all items included in the Administrative/Indirect Cost line item.
3.4 Typical Allowable Costs
This section contains an alphabetical list of typical costs that are generally eligible for
reimbursement. This list is not meant to be all inclusive. All allowable costs must be
directly related to achieving the objectives in the contract and must be explained in
the budget detail/narrative. Specific information concerning allowable costs may be
obtained by contacting the Contracts Manager at the EMS Authority.
Accounting
The cost of establishing and maintaining accounting systems required for the
management of a contract is allowable. The cost of preparing payroll and
maintaining necessary related wage records is allowable.
Costs for the recruitment, examination, certification, classification, training,
establishment of pay standards, and related activities for the contract is allowable.
Advertising
Advertising costs are allowable for recruitment of personnel required for the
contract, solicitation of bids for the procurement of services required, or for other
purposes specifically provided for in the contract agreement.
Budgeting
Costs incurred for the development, preparation, presentation, and execution of the
application budget are allowable.
Communications
Communications costs incurred for telephone calls, mail, messenger service, and
similar expenses are allowable.
Employee Benefits
Employee benefits in the form of regular compensation paid to employees during
periods of authorized absences from the job such as vacations, sick leave, court
leave, military leave, and similar absences are allowable provided they are pursuant
to an approved leave system. Employee benefits in the form of employer's
contributions to social security, life and health insurance plans, unemployment
insurance coverage, workmen's compensation insurance, pension plans, severance
pay, and the like are also allowable. The total employee benefits may not exceed
32% of salaries.
Employee Salaries
Employee salaries for services rendered during the period of performance under the
contract agreement are allowable provided that the cost for individual employees is
reasonable for the services rendered. Identify the monthly, weekly, or hourly rates,
and personnel classifications. Reminder: The costs to be paid by State General
Fund Regional Agency funds for portions of a specific position, when added to
costs for portions of the same position to be paid by federal block grant special
project funds or included in the local match may not exceed 100% of the total cost
of the position.
Equipment
Equipment is defined as one item costing $5,000 or more. Only the cost of
equipment necessary to administer the regional system is allowable. All equipment
meeting this definition and purchased with the State General Fund monies must be
reported to the EMS Authority.
The contractor will maintain an inventory record for each piece of non-expendable
equipment purchased with funds provided under the terms of the contract. The
inventory record of each piece of such equipment shall include the date acquired,
total cost, serial number, model identification (on purchased equipment), and any
other information or description necessary to identify said equipment.
Note: All equipment purchased with funds received through this contract
will become the property of the State of California and must be tracked and
accounted for.
Legal Expenses
Legal expenses required in the administration of the region are allowable. Legal
expenses for the prosecution of claims against the applicant agency, the state, or the
Federal Government are not allowable.
Maintenance and Repairs
The costs for utilities, insurance, security, janitorial services, elevator service,
upkeep of grounds, necessary maintenance, normal repairs are allowable to the
extent that they: (1) keep property (including Federal property, unless
otherwise provided for ) in an efficient operating condition, (2) are not
otherwise included in rental or other charges of space.
Materials and Supplies
The cost of necessary materials and supplies is allowable. Purchases should be
charged at their actual cost after deducting all cash discounts, trade discounts,
rebates, and allowances received. Withdrawals from general stores or stockrooms
should be charged at cost under any recognized method of pricing, consistently
applied.
Items of equipment with an acquisition cost of less than $5,000 are considered to
be supplies for billing purposes and are allowable. However, all computer
components, and other durable items such as copy machines, furniture, etc.,
purchased with funds received through this contract will become the
property of the State of California and will need to be tracked and
accounted for. Such items may not be transferred for use by another department of local government or be disposed of without written approval of the EMS
Authority.
Memberships, Subscriptions, and Professional Activities
The cost of membership in civic, business, technical and professional organizations
is allowable provided: (1) the benefit from the membership is directly related to the
administration of the regional agency; (2) the expenditure is for agency membership;
(3) the cost of the membership is reasonably related to the value of the services or
benefits received; (4) the expenditure is not for membership in an organization that
devotes a substantial part of its activities to influence legislation, and (5) the expenditure is identified in the
budget.
The costs of meeting and conference rooms are allowable only when directly
related to the administration of the regional agency and the expenditure is identified
in the budget.
The costs of books and subscriptions to business, professional and technical
periodicals are allowable when they are directly related to the administration of the
regional agency.
Motor Pools
The cost for the provision of a county automobile for use directly for the
administration of the regional agency by the applicant agency at a mileage or fixed
rate, including vehicle maintenance inspection and repair service, is allowable.
Printing and Reproduction
The costs of necessary printing and reproduction services obtained directly for the
benefit of the regional agency, including forms, reports, manuals, and similar
informational literature, are allowable.
Professional Services (Consultants)
The costs for professional services rendered by individuals or organizations not a
part of the applicant agency are allowable when reasonable in relation to the
services rendered. All consultant services contracts over $2,500 must have
advance approval by the EMS Authority. All expenses incurred by the
consultant shall be included in the Contractual Line Item and shall not be made a
part of any other line item in any of the budget pages.
Space (Rental)
Rental reimbursement items should specify the unit rate, such as the rate per square
foot. The cost of space in privately or publicly owned buildings used specifically for
the benefit of the contract is allowable subject to the following conditions: 1) the
total cost of space whether in a privately or publicly owned building, may not
exceed the rental cost of comparable space and facilities in a privately owned
building in the same locality; 2) the cost of space procured for the contract may not
be charged for periods of non-occupancy; 3) maintenance and operation - the cost
of utilities, insurance, security, janitorial services, elevator service, upkeep of
grounds and normal repairs are allowable to the
extent they are not otherwise included in rental or other charges for space; and 4)
costs incurred for rearrangement and alteration of facilities are not allowable.
Training
The cost of in-service training provided for employee development that directly benefits the regional agency is allowable.
Travel
Travel costs are allowable for transportation, lodging, subsistence, and related items
incurred by agency employees who are traveling on official business directly related
to the administration of the regional agency. Transportation expenses consist of the
charges for commercial carrier fares; private car mileage allowances; overnight and
day parking; bridge and road tolls; necessary bus or taxi fares; and all other charges
essential to the transport from and to the individual's headquarters.
Reimbursement may be requested for actual transportation expenses by public
carrier in connection with services rendered for the contract and actual
transportation costs for a personal car at the rate of $ .31 per mile or less for travel
expenses incurred for the contract, while away from the individual's headquarters.
Claims for transportation by scheduled airlines are allowed at the lowest fare
available in conformity with the regular published tariffs for scheduled airlines in
effect on the date of origination of the flight. Parking, toll bridge expenses, etc., are
permissible if in conformance with Department of Personnel Administration
(DPA) regulations.
NOTE: Only those travel expenses specified in the Contract budget are
reimbursable to the Contractor.
In computing the allowance for travel , the following maximum reimbursement will
be allowed in any 24 hour period or fractional part thereof:
Lodging $0.00 without receipt
Lodging $84.00 with receipt + tax ($110 with receipt per night plus tax for the
counties of Alameda, San Francisco, San Mateo, Santa Clara and Central
and Western Los Angeles) Central and Western Los Angeles includes
downtown Los Angeles, Inglewood, L.A. International Airport, Playa del
Rey, Venice, Santa Monica, Brentwood, West L.A., Westwood Village,
Culver city, Beverly Hills, Century City, West Hollywood, and Hollywood.
Staff may be reimbursed for their ACTUAL EXPENSES for breakfast, lunch,
dinner, and incidentals for each 24 hours of travel as follows:
Breakfast up to $6.00
Lunch up to $10.00
Dinner up to $18.00
Incidentals up to $6.00
An incidental allowance of up to $6.00 may be claimed for each 24 hour period. No per
diem expenses are allowed at any location within 50 miles of the individual's headquarters
as determined by normal commute distance. Meals are subject to the following:
If trip was:
Less than 24 hours
Breakfast:
May be claimed if traveler left at or before 6:00 a.m. and returned at or after 9:00
a.m.
Lunch:
Lunch may NOT be claimed for travel of less than 24 hours.
Dinner:
May be claimed if traveler left at or before 4:00 p.m. and returned at or after 7:00
p.m.
Incidentals may not be claimed on a trip of less than 24 hours.
More than 24 hours
Breakfast:
May be claimed if traveler left at or before 6:00 a.m. and returned at or after 8:00
a.m.
Lunch:
May be claimed if traveler left at or before 11:00 a.m. and returned at or after 2:00
p.m.
Dinner:
May be claimed if traveler left at or before 5:00 p.m. and returned at or after 7:00
p.m.
Any meals provided for in the registration fee of a conference or in the price of the
airline ticket are not separately reimbursable.
Out-of-state Travel
Out-of-state travel requires prior approval by the EMS Authority. A written justification
and request for prior approval of out-of-state travel must be received at the EMS Authority
at least 30 working days before the first day of the trip.
3.5 Unallowable Costs
The following are costs that are not eligible for reimbursement under the State General
Fund. This is not meant to be an all-inclusive list. Specific information concerning these or
other allowable costs may be obtained by contacting the Contracts Manager at the EMS
Authority.
Accounting
The cost of maintaining central accounting records required for overall state or local
government purposes, such as appropriation and fund accounts by the treasurer,
controller, or similar officials is considered to be a general expense of government,
and is not allowable except to the extent, if any, that acceptance of the contract
directly increases their administration of the regional EMS agencies.
Alcoholic beverages
Costs of alcoholic beverages are not allowable.
Audits (General)
Expenses for general audits that a local agency or county is required to perform that
are not related directly to the administration of the regional agency are not
allowable.
Bad debts
Losses arising from uncollectible accounts and other claims, and related costs are
not allowable.
Contingencies
Contributions to a contingency reserve or any similar provision, excluding insurance
costs for unforseen events are not allowable.
Contributions and donations
Contributions and donations, including cash, property, and services, by
governmental units to others, regardless of the recipient, are not allowable.
Entertainment
Costs for entertainment, including amusement, diversion, and social activities and
any costs directly associated with such costs (such as tickets to shows or sports
events, meals, lodging, rentals, transportation, and gratuities) are not allowable.
Fines and penalties
Costs resulting from violations of, or failure to comply with federal, state, and local
laws and regulations are not allowable.
Food and Beverages
Costs of food and beverages for meetings are not allowable.
Fund raising and investment management costs
Costs for organized fund raising, including financial campaigns, solicitation of gifts
and bequests, and similar expenses incurred to raise capital or obtain contributions
are not allowable.
Costs for investment counsel and staff and similar expenses incurred to enhance
income from investments are not allowable.
General Government Expense
The salaries and expenses of the office of the Governor or the chief executive of a
political subdivision are not allowable.
Honoraria
Honoraria for guest speakers are not allowable.
Interest
Costs incurred for interest on borrowed capital or the use of a governmental unit's
own funds, however represented, are not allowable.
Legislative Expense
Salaries and other expenses of State legislatures or similar local governmental
bodies such as county supervisors, city council, school boards, etc., are not
allowable.
Staffing Costs
State General Fund monies may not be used to support any staff position, or the
portion thereof, that is identified as a local match for those funds.
Chapter 4
Implementation and Control of Approved Contracts
4.1 Effective Date
The Standard Agreement will show an effective date of the contract. Claims for
reimbursement may be made only for funds expended subsequent to that date. No
reimbursement will be provided for expenses incurred prior to the effective date or beyond
the contract period.
4.2 Contract Amendments
Regional EMS agencies may make minor adjustments in the budget without prior
authorizations, however, the amount of total adjustments cannot exceed $2,000 for the
period of the contract and the total budget authorized cannot be exceeded.
If the regional EMS agency wishes to make a budget revision that exceeds $2,000, the
regional EMS agency must submit a written request with an explanation of the need, and
submit all revised pages effective by the revision(s) that specifically identifies all the line
item(s) changes. The EMS Authority must approve such revisions in writing prior to their
implementation. Contract amendments for any changes to the objectives must also be
approved in advance. Regional agencies requesting amendments to their contract(s) must
submit all revised pages with a justification to the EMS Authority 30 days prior to the
effective date of the change(s).
NOTE: Under no circumstance will the contract be amended after the contract
termination date.
4.3 EMS Authority Responsibility
The EMS Authority has the responsibility and authority to review and evaluate the activities
paid for under each contract as deemed necessary. Such review and evaluation will be
made for the purpose of assisting the applicant agency to understand and comply with the
requirements and to gain maximum benefits from the funds expended.
The EMS Authority's Systems Analyst and the Contracts Manager both have the
responsibility of recommending to the Director of the EMS Authority the cancellation of any
contract that is not being implemented in accordance with applicable state laws or pursuant
to the terms of the signed Standard Agreement.
Any questions regarding the contract, including but not limited to; Budget Revisions,
Invoices, Contract Advance Payments, and Reports, shall be directed to the attention of the
Contracts Manager for the State EMS Authority.
4.4 Withholding, Termination and/or Denial of General Funds
The EMS Authority may terminate any contract prior to the contract termination date if the
policies established in this document or pursuant to the terms of the signed contract are not
being followed. A contract may be terminated at any time for breach and the EMS
Authority may also terminate unilaterally and without cause upon thirty (30) working days
written notice to the Contractor. Payment for allowable costs up to the date of termination
will be subject to negotiation. The contract may be canceled at any time by either party, by
giving thirty (30) days advance written notice to the other party.
A regional EMS agency may appeal a decision by the EMS Authority to terminate a
contract. The regional EMS agency must file with the EMS Authority, 1930 9th Street,
Sacramento, CA 95814 a full and complete written statement specifying the grounds for the
appeal within thirty (30) days of notification to terminate. The Director will review all
information submitted with regards to the appeal and render a written decision regarding the
appeal within thirty (30) working days. The decision of the Director of EMSA shall be
final.
4.5 Termination Requested by the Contractor
Upon written request of the contractor and prior review by the EMS Authority, a contract
may be terminated without prejudice when the agency finds it is unable to continue for
justified reasons beyond its control. In such circumstances, the maximum reimbursement of
claimed costs to the date of termination is limited to the negotiated amount determined to be
allowable by a review of the expenditure records.
4.6 Close out of Contracts
Approximately 30 days prior to the end of the contract with the regional agencies, EMSA's
Contracts Manager will mail a notice to the Regional Administrator. This constitutes a
reminder of the final date of the contract and the due date of the final report and final claim.
4.7 Funding Availability
If during the term of the contract award, state funds become reduced or eliminated, EMSA
may immediately terminate or reduce the contract award upon written notice to the regional
EMS administrator.
Chapter 5
Fiscal Requirements
5.1 General
It is the regional EMS agency's responsibility to ensure that all costs of the contract are
entered into the agency's accounting system, and that procedures are established and
source documents developed that will reliably account for the funds expended.
The applicant agency is required to maintain detailed source documents covering all costs
charged to the contract. These documents provide the source of entries into the accounting
records and support costs reported on each reimbursement claim presented to the EMS
Authority.
The applicant agency is required to adhere to established standards and requirements
governing the utilization and disposition of property (equipment) acquired wholly or in part
by general funds. Regional agencies may use their own property management procedures
as long as the provisions of the property management section of this document are also
adhered to.
All contract transactions are subject to audit. Failure to comply with the audit provisions of
this section may result in audit exceptions and subsequent recovery of funds. (See Audit
Requirements)
5.2 Accounting Records
Any accounting system may be used as long as it conforms to generally accepted
accounting principles (GAAP). In general, this means that the existing accounting system of
a political subdivision or LEMSA may be used.
It is preferable that the contract expenditures are recorded directly in special contract
accounts, but they may be recorded in regular accounts provided an audit trail exists. A
complete list of expenditures must be maintained to facilitate an audit of contract
expenditures and preparation of claims for reimbursement.
Special job numbers or work activity codes should be established to segregate and record
labor costs if an agency employee is paid from more than one funding source.
5.3 Acceptable Source Documents
Personnel Costs
(a) Payrolls must be on file for salary information. Labor charged to the contract must
be supported by individual daily time cards or payroll period time sheets.
(b) In some instances, working hours are recorded by exception; i.e., only vacation,
sick leave, jury duty, etc., hours are recorded. In such cases, special additional
documentation or worksheets shall be kept to support time chargeable to the
contract.
(c) Contract work time must be certified for each individual by a supervisor. Such
work time certifications should be promptly forwarded to the accounting or payroll
unit to determine labor cost chargeable to the contract and subsequently entered
into agency accounting records.
(d) All time sheets (whether exception or actual time) must be signed by the employee
and certified by the employee's supervisor.
(e) Employee benefits must be supported by formally established and approved pay
rates, reflecting personnel policies and procedures of the funded entity or generally
accepted practices within budgetary allotments.
Travel Expenses
(a) Travel expenses must be supported by reimbursement voucher for each individual
traveling on the contract. When the contract budget includes travel outside the
State of California, the contract director/administrator must notify the EMS
Authority in writing and obtain approval in advance for each trip.
(b) Expenses for transportation in agency-owned vehicles must be supported by
records showing where, when, and by whom used and miles involved. Cost
records must show how the mileage rate or other unit costs were developed. Car
rentals from public or private agencies must be supported by proper invoices.
Professional Service Costs (Consultants)
(a) Expenses for labor or services provided by private firms, individuals or other
agencies must be supported by an approved and properly executed contractual
agreement or interagency agreement. Such agreements must indicate the term,
scope and anticipated product or outcome if applicable and identify the monthly,
weekly, or hourly rate of all consultants to be incurred under the contract.
(b) Reimbursement must be supported by itemized invoices in accordance with the
terms and budget of the contract.
(c) All items of expense for consultants (including travel, etc.) are to be included in the
contractual line item.
Equipment
An inventory of all office furnishings and equipment purchased with general funds must be
maintained in the LEMSA's files. All equipment purchased with funds received
through a contract shall become the property of the State of California.
(Equipment is defined as an item costing $5,000.00 or more.)
Other Direct Costs
All other direct costs must be supported by purchase orders or other original documents
signed by the proper authority. Receipt of such items must be supported by properly
signed and dated delivery slips or invoices.
Cost of all items and services obtained from existing county supplies for use by the regional
agency must be supported by local request, letter, memorandum or other original document
signed by proper authority.
A rental or lease agreement must be maintained in the contract files for all items or facilities
obtained and paid for in this manner. Proper billings for usage must also be on file.
Operational costs for a building used solely by the regional agency may be reimbursed on
the basis of actual costs of utilities, maintenance, repairs and other applicable costs. Partial
usage requires that such costs be computed on the basis of square footage. Documentation
must be available to support the computation.
Source Document Retention Period
The applicant agency must retain all contract source documents and make them available
for State and Federal audit for a period of three years following date of the final
reimbursement of regional agency expenditures. If audit findings have not been resolved,
records shall be retained until the audit findings are resolved.
Property Management
The applicant agency is accountable for all tangible property during the term of the contract
and for all non expendable property throughout its useful life.
The applicant agency must ensure that adequate controls are provided to safeguard
property in its possession and that any such property loss or theft is promptly reported to
the EMS Authority.
Property must be maintained in good working condition and may not be conveyed, sold or
transferred without approval of the EMS Authority.
The agency must maintain updated inventory and location records which will include all
property purchased during the funding period.
Intellectual Property Rights
EMSA shall jointly own all rights, title and interest in and to any software, source code,
documentation, and any other products developed and created by the contractor and
subcontractor(s) utilizing State General Fund monies from the date such software, source
code, documentation, and other products are conceived, created or fixed in a tangible
medium, as part of a contract.
Data developed under this contract shall become the joint property of EMSA and the
regional EMS agency.
During and after the term of the Contract, contractor and subcontractor(s) will not use,
disclose or otherwise permit any person or entity access to any of the Confidential
Information and Materials. Contractor and subcontractor(s) understand that contractor and
subcontractor(s) are not allowed to sell, license or otherwise exploit any products or
services (including software in any form) which embody in whole or in part any Confidential
Information and Materials.
Upon termination of the Contract for any reason whatsoever, contractor (LEMSA) and
subcontractor(s) will deliver to EMSA all tangible materials pertaining to the contract
including but not limited to, any documentation (manuals, tutorials, or system administration
documents), records, listings, notes, data, sketches, drawings, memoranda, models,
accounts, reference materials, samples, machine-readable media, source code, passwords,
or electronic files needed to access software or code, and equipment which in any way
relate to the contract. Contractor and subcontractor(s) agree not to retain any copies of any
of the above materials.
Chapter 6
Audit Requirements
6.1 Audit Requirements
It is the responsibility of the regional agency to ensure that acceptable documentation is
maintained and made available to support all the regional agency charges. Internal reviews
should be conducted periodically to ensure compliance with contract provisions and budget
and to determine that all claims for reimbursement are properly supported.
Fiscal monitoring consists of the following:
- Maintenance of proper records of the regional agency costs.
- Up-to-date recording of claimed expenses into the accounting system so that such
expenses can be traced to the original records.
- Awareness of all applicable laws, rules and regulations governing contracts with the
EMS Authority.
- Maintenance of an adequate property control system.
Each regional assistance contract shall have an annual financial audit conducted by an
independent or county auditor. The final audit shall determine that:
- All costs incurred have been in accordance with the Standard Agreement and
pertinent State guidelines.
- Proper accounting records have been maintained for the administration of the
regional agency and source documents have been filed.
- All reimbursements have been proper and reflect actual and allowable costs.
- Physical inventory has been taken.
- Provisions have been made to retain source documents supporting costs incurred
for at least three (3) years after the applicant agency has received final payment or
until any audit exceptions are resolved.
6.2 Audit Schedules
Audits of contract records may be conducted by State auditors as circumstances warrant.
Additional audits may be conducted at the option of the State government. It is the
responsibility of the regional agency to arrange, conduct and report a satisfactory final audit.
6.3 Distribution of Audit Reports
Final Audit reports will be distributed as follows:
Original - State Controller's Office
Copy - EMS Authority-Contracts Manager
6.4 EMS Authority Monitoring and Site Visits
EMS Authority staff will monitor the regional agency records and program performance on
a quarterly basis. The EMS Authority, at its discretion, will conduct periodic site visits to
review administrative documentation and products produced under contracts to regional
EMS agencies. These visits will be aimed at assisting the regional EMS agencies in
administering their programs and contract(s). Critical discrepancies discovered during a
site visit may be addressed by requiring the regional EMS agency to develop a corrective
action plan to be submitted to the EMS Authority for review and approval. Past
performance will be an important evaluation criteria used in reviewing future applications for
funding.
EMS Authority staff will annually select one regional agency for an in depth review by the
EMS Authority staff. EMS Authority staff may also review any regional agency with which
the EMS Authority has a concern regarding the appropriateness of expenditures or other
issues.
Chapter 7
Progress Reports
7.1 General
The Quarterly Progress Reports, and the Annual Report must be submitted to the EMS
Authority on a timely basis in accordance with the provisions of this section.
7.2 Quarterly Progress Reports
Quarterly Progress Reports are required to provide the applicant agency and the EMS
Authority with an evaluation of the progress that is being made towards meeting the system
components. The report should be a summary of the activities that have taken place during
the specific quarter. An original and one copy of each Quarterly Progress Report shall
be sent to the EMS Authority. Each report must contain the contract title, EMS
Authority contract number and identify the quarter covered by the report.
Per Division 2.5 Section 1797.108 of the Health & Safety Code, Quarterly Progress
Reports shall be forwarded each fiscal year to the Contracts Manager at the EMS
Authority by October 15, January 15, and April 15. Claims for reimbursement will only be
paid if Quarterly Progress Reports have been submitted and approved.
7.3 Quarterly Progress Report Format
Quarterly progress reports will describe the status of each of the eight system components
(See sample Attachment F). Status information will include at a minimum the following:
What work has been accomplished on each of the eight system components for
each quarter?
Were there any issues encountered in this quarter and if so, what steps were taken
to address each issue?
7.4 Annual Report
Unlike the quarterly progress reports, which report progress at the task level, the annual
report should consist of a narrative which addresses the State General Fund
accomplishments as a whole. The report must cover, but is not limited to, the goals,
accomplishments, and problems of the regional agency as it relates to each of the eight
system components. The Annual Report is required to be submitted to the EMS Authority
not later than sixty (60) days following the end date of the contract.
The EMS system is comprised of the following eight system components:
- Manpower and training
- Communications
- Transportation
- Assessment of hospitals and critical care centers
- System organization and management
- Data collection and evaluation
- Public information and education
- Disaster response
Chapter 8
Preparation of Reimbursement Claims
8.1 Invoice Requirements
All invoices for reimbursement of contract expenditures should be prepared under the
direction of the agency accountant directly from costs recorded in the accounting system.
This will ensure proper accounting for reimbursements when received by the agency.
Agency invoices for reimbursement must be in the format prescribed by the EMS Authority
and provide all information requested, including, but not necessarily limited to:
- The agency name and address.
- The EMS Authority contract number for which reimbursement is being claimed.
- The exact period for which reimbursement is being requested.
- Show by fund source (state and matching funds) and budget category for the exact
expenditures, as debited to the agency's accounting system, during the period for
which reimbursement is being requested.
- Contain the following statement: "I certify that this claim is in all respects true,
correct, supportable by available documentation and in compliance with all terms,
conditions, laws, and regulations governing its payment."
- A signature block and original signature in ink of an authorized representative of the
regional agency.
A sample invoice in the required format is attached (See Attachment F). Invoices should
reflect state and local contract amount. The invoice must show the total state and local
contract budget, all state and local funds expended during the reporting period, all state and
local expenditures to date, and the remaining balance of the contract for state and local
funds.
Claims must be submitted at least quarterly (within sixty (60) days of the end of each
quarter). Due to the limited time in which State General Fund monies must be encumbered
and paid, failure to submit a claim within the sixty (60) days may result in termination of the
contract and reallocation of the General funds to another regional EMS agency.
Final invoices must be submitted no later than sixty (60) days after the end date of the
contract.
Claims received in proper order are usually "scheduled" with the State Controller's
Office within fifteen (15) days of their receipt by the EMS Authority. During peak
processing periods of the month (e.g., around the first and fifteenth), processing time in the
State Controller's Office may take longer. Agencies are advised to submit their invoices at
non-peak processing times to ensure a timely reimbursement.
8.2 Advance Payment
Pursuant to Health and Safety Code Section 1797.110, and upon request of the contractor,
the state may pay in advance up to twenty-five percent (25%) of the total annual contract
amount awarded.
Any regional EMS agency requesting a twenty-five (25%) advance will be required to
certify that the regional EMS agency does not have the funds to proceed with the contract
without the advance. Any regional EMS agency receiving an advance will be required to
submit claims on a quarterly or monthly basis and be required to list all items for which the
25% advance is expended.
Ten percent (10%) of the contract total may be held until the contract is completed, all
reports are submitted and, all products have been delivered and approved by the EMS
Authority.
Chapter 9
Contract Evaluations
9.1 Contract Evaluations
Beginning with the SFY 2000/01, the EMS Authority began formally evaluating the success
of contracts completed during the prior SFY. An evaluation will be completed and filed
for each regional agency. The System's Analyst will consult with the regional EMS agency
during the evaluation. A summary of the evaluation results will be given to the regional
EMS agency.
ATTACHMENT A
A regional agency that does not have delegated authority in a particular area will not be
obligated to report on that measurable objective.
Regional EMS Agency Objectives
SYSTEM ORGANIZATION AND MANAGEMENT
Objective: To develop and maintain an effective management system to meet the emergency
medical needs and expectations of the total population served.
Definition: The organization and management responsibilities of the regional EMS agency, at a
minimum, include: staff development, training and management; allocating and
maintaining office space, office equipment, supplies; budgeting and financial
oversight; executing and maintaining contracts with member counties, service
providers, consultants and contractual staff; assessing and improving quality of
services provided, allocation and administration of special project grants; etc.
Workload
Indicator(s):1) Total static population served (Determined by DOF estimates)
2) Total annual tourism population
Performance
Evaluation: Periodic assessments of Regional EMS Agency's performance by the State EMS
Authority.
MANPOWER AND TRAINING
Objective: To ensure personnel functioning within the EMS system are properly trained,
licensed/certified/authorized and/or accredited to safely provide medical care to the
public.
Definition: The Manpower and Training responsibilities of the regional EMS agency, at a
minimum, include: ongoing assessment of need for local training programs,
authorization and approval of training programs and curriculum for all certification
levels, provide training programs and classes as needed, provide ongoing
certification/authorization/accreditation of personnel approval of local scope of
practice for all certification levels, development and maintenance of treatment
protocols for all certification levels, maintain communication link with QI program to
assess performance of field personnel, conduct investigations and take action
against certification when indicated, provide personnel recognition programs for
exemplary service; etc.
Workload
Indicators: 1) Total number of certified/authorized/accredited personnel
2) Total number of personnel completing training courses within the system
during the reporting year
3) Total number of training programs
Performance
Evaluation: Periodic assessments of Regional EMS Agency's performance by the State EMS Authority.
COMMUNICATIONS
Objective: To develop and maintain an effective communications system that meets the needs
of the EMS system.
Definition: The communications responsibilities of the regional EMS agency, at a minimum,
include: on-going assessment of communications status and needs, assure
appropriate maintenance of communications system integrity, approval of
ambulance dispatch centers (as needed), provision of acceptable procedures and
communications for the purpose of dispatch and on-line medical control.
Workload
Indicators: 1) Total number of PSAP
2) Total number of calls
3) Total requests for EMS response
4) Total number of ambulance dispatched
Performance
Evaluation: Periodic assessments of Regional EMS Agency's performance by the State EMS
Authority.
TRANSPORTATION
Objective: To develop and maintain an effective EMS response and ambulance transportation
system that meets the needs of the population served.
Definition: The response and transportation responsibilities of the regional EMS agency, at a
minimum, include: designation of EMS responders including first responders,
ambulance providers, EMS helicopter providers, and rescue providers, enforce
local ordinances, establish policies and procedures to the system for the
transportation of patients to trauma centers and/or specialty care hospitals as
needed, implement and maintain contracts with providers, provide direction and
coordination for EMS resources during time of hospital overcrowding or closures,
creation of exclusive operating areas as needed, inspection of ambulance, and
development of performance standards as needed.
Workload
Indicators: 1) Total ambulance response vehicles
2)Total first responder agencies
3)Total patients transported
4)Total patients treated and released
5)Total dry runs
Performance
Evaluation: Periodic assessments of Regional EMS Agency's performance by the State EMS
Authority.
ASSESSMENT OF HOSPITALS & CRITICAL CARE CENTERS
Objective: Establish and/or identify appropriate facilities to provide for the standards and care
required by a dynamic EMS patient care delivery system.
Definition: The facilities and critical care responsibilities of the regional EMS agency, at a
minimum, include: designation of base hospital(s) for on-line medical control and
direction, identification of ambulance receiving centers including hospitals and
alternative receiving facilities, identify and designate as needed trauma centers and
other specialty care facilities, periodic assessment of trauma system and plan as
needed, coordination of trauma patients to appropriate trauma center(s) or
approved receiving hospitals, periodic assessment of hospital emergency
departments and pediatric critical care centers, and complete hospital closure
impact reports.
Workload
Indicators: 1) Total base hospital contacts
2)Total trauma cases
3)Total pediatric cases
4)Total patients received
Performance
Evaluation: Periodic assessments of Regional EMS Agency's performance by the State EMS
Authority.
DATA COLLECTION AND EVALUATION
Objective: To provide for appropriate system evaluation through the use of quality data
collection and other methods to improve system performance and evaluation.
Definition: The data collection and system evaluation responsibilities of the regional EMS
agency, at a minimum, include: review of reportable incidents, review of prehospital
care reports including AED reports, processing and investigation of quality
assurance/improvement incident reports, identification of acceptable standards of
patient care and quality indicators, assist in research of data, develop procedures to
evaluate system and personnel performance.
Workload
Indicators: 1) Total patient care reports generated
Performance
Evaluation: Periodic assessments of Regional EMS Agency's performance by the State EMS
Authority.
PUBLIC INFORMATION AND EDUCATION
Objective: To ensure that the population within the jurisdiction of the regional EMS agency has
access to information and public education courses as it relates to emergency
medical services.
Definition: The public information and education responsibilities of the regional EMS agency,
at a minimum, include: information and/or access to CPR and first aid courses
taught within the EMS system, involvement in public service announcements
involving prevention or EMS related issues, availability of information to assist the
population in catastrophic events, participation in public speaking events, and
represent EMS agency during news events and incidents.
Workload
Indicators: 1) Total public information and education courses in region
Performance
Evaluation: Periodic assessments of Regional EMS Agency's performance by the State EMS
Authority.
DISASTER RESPONSE
Objective: To ensure the preparedness and response of the regions EMS system in the event
of a disaster or catastrophic event within the region or in a neighboring jurisdiction.
Definition: The disaster medical response system responsibilities of the EMS region, at a
minimum, include: participation in disaster planning and drills as needed,
identification of disaster preparedness needs, coordination with the operational area
disaster medical/health coordinator, coordination with the regional disaster
medical/health coordinator system, development of policies and procedures for
EMS personnel in response to a multi-casualty or disaster incident, facilitate mutual
aid agreements, ensure the training of incident command and Standardized
Emergency Management System (SEMS) to all EMS personnel.
Workload
Indicators: 1) Total number of Disaster/MCI Responses (response with 5 or more
victims)
2) Total disaster drills
Performance
Evaluation: Periodic assessments of Regional EMS Agency's performance by the State EMS
Authority.
ATTACHMENT B
STATE GENERAL FUND
BUDGET CATEGORIES
