State of California

EMSA Policy for the Provision of Federal Block Grant Funding to Local EMS Agencies

CHAPTER 1 - PURPOSE AND GENERAL POLICIES

1.1 Introduction 1
1.2 Funding of Local EMS Systems 1
1.3 Funding Eligibility 2
1.4 Prevention 2000 Funded Special Project Grants 3
1.5 Funding Restrictions 3
1.6 RFP Process for New Special Project Grants 3
1.7 Proposal Review Process 4
1.8 Appeals Process 4
1.9 Proposal Feedback 4
1.10 Second year Grants 5
1.11 Determination of Grant Amounts 5
1.12 Notice of Approval 5

CHAPTER 2 - PROPOSAL PREPARATION & APPLICATION PROCESS

2.1 Grant Proposals 6
2.2 Proposal Check Sheet 6
2.3 Summary Sheet 6
2.4 Problem Statement 6
2.5 Project Description 7
2.6 Project Objectives 7
2.7 Implementation Timetable and Milestones 8
2.8 Project Evaluation 8
2.9 Statement of Intent 8
2.10 Budget 9
2.11 Organizational Structure 9
2.12 Letter(s) of Support 9
2.13 Submission of Proposal 9

CHAPTER 3 - ALLOWABLE COSTS

3.1 General 10
3.2 Eligibility Requirements 10
3.3 Administrative/indirect Costs 11
3.4 Typical Allowable Costs 11
3.5 Unallowable Costs 15

CHAPTER 4 - IMPLEMENTATION AND CONTROL OF APPROVED PROJECTS

4.1 Effective Date 18
4.2 Project Amendments 18
4.3 Applicant Agency Responsibilities 18
4.4 Fiscal Officer 19
4.5 EMS Authority Responsibilities 19
4.6 Liaison With Other Agencies 19
4.7 Withholding, Termination and/or Denial of Grant Funds 19
4.8 Termination Requested by the Contractor 20
4.9 Close out of Projects 20
4.10 Funding Availability 20

CHAPTER 5 - FISCAL REQUIREMENTS

5.1 General 21
5.2 Accounting Records 21
5.3 Acceptable Source Documents 21

CHAPTER 6 - AUDIT REQUIREMENTS

6.1 Audit Requirements 25
6.2 Audit Schedule 25
6.3 Distribution of Audit Reports 25
6.4 EMS Authority Monitoring and Site Visits 25

CHAPTER 7 - PROJECT REPORTS

7.1 General 27
7.2 Quarterly Progress Reports 27
7.3 Quarterly Report Format 27
7.4 Final Project Report 28
7.5 Report Format 28
7.6 Project Abstract 29

CHAPTER 8 - PREPARATION OF REIMBURSEMENT CLAIMS

8.1 Invoice Requirements 31
8.2 Advance Payment 32

CHAPTER 9 - EVALUATION OF PROJECTS

9.1 Project Evaluations 33
9.2 Consideration of Past Performance 33

ATTACHMENTS

This document has been prepared to inform potential local EMS agency (LEMSA) applicants of the funding criteria, eligibility requirements and allocation methodology used to distribute the Federal Block Grant funds, and to assist the LEMSAs with the preparation of proposals for Federal Block Grant funds allocated by the Emergency Medical Services Authority (EMS Authority). In addition to providing guidance in the preparation of the grant proposal, this document also sets forth the grant management and reporting policies LEMSAs are required to follow as a condition for receiving Federal Block Grant funds.

A coordinated statewide EMS system provides day-to-day emergency medical care and forms the basis for any disaster medical response. The appropriate and timely provision of emergency medical care is an overall benefit to society. Without this care, unnecessary morbidity and mortality will occur which, in addition to increased human suffering, results in increased health care costs and loss of public revenue. Although delivering emergency and acute critical care is the most expensive of all medical services, promotion of a coordinated system for this care results in optimal utilization and allocation of health care resources and overall decreased health care expenditures.

It is the goal of the EMS Authority that all Californians are served by an EMS system that:

Section 1797.200 of Division 2.5 of the Health and Safety Code permits a county to develop an EMS program. Each county developing an EMS program must designate a LEMSA which shall be the county health department, an agency established and operated by the county, an entity with which the county contracts for the purposes of administration, or a joint powers agency. Funding for the operation of LEMSAs is generally the responsibility of the county establishing the EMS program. In California, the development of EMS systems has been varied as a result of the state's large size, geographical features, diverse population distribution, and differing availability at the local level of adequate finances and other resources. In an effort to promote the development and improvement of EMS systems, the EMS Authority utilizes federal block grant funding to provide grants to LEMSAs for the development, improvement, and evaluation of local and regional EMS services.

For each Fiscal Year, LEMSA projects funded using the federal block grant monies will be contingent upon the LEMSAs following all applicable state and federal statutes, regulations, and guidelines including but not limited to the following:

Federal Block Grant funds are allocated to LEMSAs annually for special projects to develop, implement, and improve local and state EMS capabilities that have been identified as needs in the LEMSA's EMS plan and through annual evaluation, and input from the EMSAAC Grant Advisory Committee.

NOTE: Federal Block Grant Funds will not be allocated to any multi-county agency receiving State General Funds for the purpose of fulfilling objectives required under the State General Fund eligibility criteria.

Section 1904 of Part A of title XIX of the Public Health Services Act permits the use of federal block grant monies for "Activities consistent with making progress toward achieving the ... year 2000 health objectives ... ". With respect to EMS systems, Section 1904 specifically permits the use of federal block grant monies for "Feasibility studies and planning for emergency medical services systems and the establishment, expansion, and improvement of such systems ...related planning, administration, and educational activities ...monitoring and evaluation of activities..."

The EMS Authority determines the Request for Proposal (RFP) process for each FY based upon advice from the EMSAAC Grant Advisory Committee for new special projects. An RFP is distributed to all LEMSAs in Oct/Nov of each fiscal year. These projects will be funded using monies from Federal Block Grant (also known as the Preventive Health and Health Services Block Grant) which are distributed annually to the states by the Center for Disease Control, after the funds are appropriated through the federal budget process.

A LEMSA may file a written appeal of the EMS Authority's decision to not approve a proposal for funding, to fund at a lower level than requested or to modify the project objectives(s) as a condition for funding a grant. A notice of appeal must be filed with the EMS Authority, 1930 9^th Street, Sacramento, CA 95814, within five (5) working days after the proposed awards are announced. Within five (5) working days after filing the notice of appeal, the protesting bidder must file with the EMS Authority a full and complete written statement specifying the grounds for the appeal. The decision and recommendations reached by the review committee are not grounds for appeal. The Director/Chief Deputy 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/Chief Deputy Director of EMSA shall be final.

EMSA's Contract Manager will provide a summary of the review committee's comments for each proposal to help applicants improve future proposals for funding.

A limited number of projects may be initially approved as two year projects when one year would not be sufficient to adequately complete a particular objective or objectives. The second year funding of projects that were approved for two years in the initial project review and selection process will be subject to a simplified review by EMSA staff only and will be funded (without having to repeat the competitive review process) if the project is progressing satisfactorily and all eligibility requirements are being met.

Second Year Grant proposals must meet all other requirements delineated in this document.

The EMS Authority will make the final selection of projects to be funded. Funds will be allocated according to the committee's ranking of the proposals and the need as determined by the EMS Authority. Amounts allocated will be related to the appropriateness of the budget, the potential benefit, and the availability of funds.

Once the Governor announces the awards, the applicant agency will be notified by the EMS Authority if a project has been approved/disapproved.

All grant proposals must include the following items in the order presented below.

Instructions for completing each of these sections are detailed on the following pages. A sample for each of the proposal components is attached to assist you in the preparation of your proposal. The samples were taken from an actual EMSC proposal that was highly rated by the proposal review committee.

The proposal check sheet is intended as a tool to help the LEMSAs insure that each proposal is complete and to help EMSA's Contract Manager sort the proposals. It must be completed and all items answered. A copy of the check sheet is attached (See Attachment B).

Please complete all items on the summary sheet and attach to the top of each proposal. A copy of the summary sheet is attached (Attachment C).

A clearly worded problem/needs statement is one of the most important parts of your proposal. It should be carefully written so as too fully describe the problem and its impact, ramifications, etc. The problem to be addressed must either have been identified as a need in the LEMSA's most recent EMS plan or address a pressing new need that has developed since the last plan update was submitted.

Applicants should provide pertinent data that identify and clarify the problem. The following are examples of data categories that might be provided, assuming that such information is available and relevant:

A completed problem/needs statement should contain a narrative description that is supported by objective(s) and quantitative data when available. A sample Problem/Needs Statement is attached (See Attachment D).

This section is very important. Provide a narrative description of the proposed project. The scope of the project design should flow logically from the problem/needs statement. This section should discuss the anticipated accomplishments of the project in general terms. The project description should also identify projects with statewide applicability. A sample Project Description is attached (See Attachment E).

Since the contracts for funded proposals will generally be for a twelve (12) month period coinciding with the State fiscal year, July 1 through June 30, proposals should describe measurable objectives that can be completed during that period. The project time period must be specified for each objective.

Each proposal must contain clearly stated objectives. The objectives must specifically state what will be accomplished and must identify quantifiable criteria by which the success of the project will be measured. Each objective should be numbered and must describe specific activities to be undertaken to complete the objective (e.g. Objective 1, Activities 1.1, 1.2, 1.3, etc.). Each objective must specify the resources that will be needed to complete that objective, and must describe the methodology that will be used to evaluate the outcome of the objective. Objectives should be attainable using the resources requested in the project budget. If a project has statewide applicability, the project must include an objective to distribute copies of the final product(s) to all LEMSAs.

Each of the objectives must have a specified completion date. If an objective consists of multiple activities, a completion date should be specified for each activity. A sample Implementation Timetable and Milestones Chart is attached (See Attachment G).

An objective method of evaluating the project should be specified. In essence, the purpose of the evaluation is to measure the degree to which the project achieves its stated objectives.

Well-written objectives help structure the evaluation. The evaluation consists of comparing the project objectives (i.e., what was planned) with the actual project outcome. The evaluation plan shall:

Indicate the LEMSAs intent to incorporate and continue any program developed by the project. This statement should be based on a consideration of continuing program cost. A sample Statement of Intent is attached (See Attachment I).

Each proposal must include a separate section titled "Budget". The budget must cover the entire period of expected project operation. The proposed budget must show by line-item the proposed costs and resources to be used for the project. A copy of the budget forms, including a budget summary and budget detail/narrative is attached (See Attachment J).

Each proposal must include an organizational chart of LEMSA staff and must identify by title, name, FTE, and qualifications, any staff who will be paid by the project.

Letter(s) of support from the agencies and organizations with direct programmatic involvement must be submitted with the proposal if the proposed project would involve any other agencies or organizations.

One original proposal and six (6) copies must be forwarded to the EMS Authority. Please do not bind or three hole punch the proposals, as various sections of funded proposals will be incorporated into the contract(s).

EMS Authority staff are available to help at any stage in the preparation of the proposal.

This chapter sets forth basic principles for determining allowable costs under the Federal Block Grant Program.

(a) In order to be "allowable", costs must be compatible with the applicable federal and state requirements:

(b) Applicant agencies are responsible for efficient and effective administration of the system through the application of sound management practices; and,

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.

Federal local assistance funds are provided on a reimbursement basis after the expense has been incurred and upon submission of a reimbursement claim.

To be eligible for reimbursement under the Federal Block Grant Program, costs must meet the following criteria:

(a) Be necessary and reasonable for proper and efficient administration of the project.

(b) Be permissible under state and local laws and regulations and conform to any limitations or exclusions set forth in these principles, federal laws or regulations, other governing limitations.

(d) Be reduced by any "applicable credits", such as purchase discounts, rebates, allowances, overpayments, or erroneous charges.

(f) Be incurred on or after the effective date of the project and on or before the project termination date.

Each LEMSA receiving a grant will be allowed either to direct cost all expenses or to claim a maximum of 10% Administrative/Indirect Cost (figured only on personnel/benefits). A LEMSA that chooses to utilize the 10% method will be required to submit to the EMS Authority an indirect cost rate plan identifying all items included in the 10% with their proposal. Each LEMSA choosing to use the 10% method will not be permitted to direct claim any of the indirect/administrative costs identified below:

This section contains an alphabetical list of typical costs that are generally eligible for reimbursement under the Federal Block Grant funds. This list is not meant to be all inclusive. All allowable costs must be directly related to achieving the objectives 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.

The cost of establishing and maintaining accounting systems required for the management of a grant 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 grant programs are allowable.

Note: 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 grant directly increases the costs.

Advertising costs are allowable for recruitment of personnel required for the grant, solicitation of bids for the procurement of services required, or for other purposes specifically provided for in the grant agreement.

Costs incurred for the development, preparation, presentation, and execution of the project budget are allowable.

Communications costs incurred for telephone calls, mail, messenger service, and similar communication expenses are allowable.

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 fringe benefits may not exceed 32% of salaries.

Employee salaries for services rendered during the period of performance under the grant agreement are allowable provided that the cost for individual employees is reasonable for the services rendered. Per the State Contracting Manual Section 3.17.1 A, salaries may not exceed state salaries for comparable positions. Identify the monthly, weekly, or hourly rates, and personnel classifications . Reminder: The costs to be paid by special project funds for portions of a specific position, when added to costs for portions of the same position to be paid by other Federal Block Grant funds and State General Fund grants, may not exceed 100% of the total cost of the position.

Equipment is defined as an item costing $5,000 or more. Only the cost of equipment necessary to carry out the grant project is allowable. Federal law limits the use of the funds for the purchase of equipment. EMS agencies may not use federal block grant funds to pay for health care operational costs or for EMS system equipment, except that funds may be used for the payment of not more than 50% of the costs of purchasing communications equipment. Equipment to be purchased must be itemized and discussed in the budget detail/ narrative.

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.

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) do not add to the permanent value or property or appreciably prolong its intended life, and (3) are not otherwise included in rental or other charges of space.

The cost of materials and supplies necessary to carry out the grant program 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 continue to be utilized by the local EMS agency after the completion of the project, but may not be transferred for use by another department of local government or be disposed of without written approval of the EMS Authority.

The cost of membership in business, technical and professional organizations are allowable.

The costs of meeting and conference rooms where the primary purpose is the dissemination of technical information, including meals, transportation, rental of meeting facilities, and other incidental costs are allowable only when directly related to the project and the expenditures are identified in the budget.

The costs of subscriptions to business, professional and technical periodicals are allowable when they are directly related to the project.

The cost for the provision of a county automobile for use directly for the project by the applicant agency at a mileage or fixed rate, including vehicle maintenance inspection and repair service, is allowable.

The costs of necessary printing and reproduction services directly for the project, including forms, reports, manuals, and similar informational literature, are allowable.

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/subcontracts exceeding $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.

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 project 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 project 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.

The cost of in-service training provided for employee development that directly benefits the project is allowable.

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 grant project. 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.

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.

The following are costs that are ineligible for reimbursement under the Federal Block Grants. 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 Analyst at the EMS Authority.

Expenses for general audits that a LEMSA or county is required to perform that are not related directly to the project are not allowed.

Losses arising from uncollectible accounts and other claims, and related costs are not allowable.

Contributions to a contingency reserve or any similar provision, excluding insurance costs for unforseen events are not allowable.

Contributions and donations, including cash, property, and services, by governmental units to others, regardless of the recipient, are not allowable.

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.

Costs resulting from violations of, or failure to comply with federal, state, and local laws and regulations are not allowable.

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.

The salaries and expenses of the office of the Governor or the chief executive of a political subdivision are not allowable.

Costs incurred for interest on borrowed capital or the use of a governmental unit's own funds, however represented, are not allowable.

Legal expenses for the prosecution of claims against the applicant agency, the state, or the Federal Government are not allowable.

Salaries and other expenses of State legislatures or similar local governmental bodies such as county supervisors, city council, school boards, etc., are not allowable.

Federal Block Grant funds may not be used to support any staff position, or the portion thereof, that is either supported by the State General Fund grant or identified as a local match for those funds.

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 after the project ending date.

LEMSAs 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.

LEMSAs that wish to make a budget revision that exceeds $2,000 must submit a written request with an explanation of the need, and a revised budget summary, and a budget detail/narrative that specifically identifies the line item(s) changed. The EMS Authority must approve such revisions in writing prior to their implementation. Project amendments for any changes to the objectives must also be approved in advance. LEMSAs 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). All requests for a no-cost time extension must be received 30 days prior to the end date of the contract. LEMSAs must notify the EMS Authority in writing of any change to the Project Monitor within thirty (30) days of the change.

NOTE: Under no circumstance will the contract be amended after the contract termination date.

The project director must be a staff member of the applicant agency who has been assigned the project. The project director/coordinator must be available for periodic operational reviews by the EMS Authority. The EMS Authority must be notified in writing of any change of the project director/coordinator.

The project director/coordinator is responsible for controlling and establishing operating procedures to ensure adequate administration of the project in accordance with the terms of the agreement. Emphasis should be given to:

LEMSAs are responsible for promptly notifying the EMS Authority of any problems that arise with a project.

The fiscal or accounting officer is responsible for establishing accounts and maintaining accounting records that reflect the actual costs of the project. Claims for reimbursement of project costs should be prepared under the accounting officer's supervision. Such claims are limited to those costs shown on official agency records. Claims for reimbursement must be for total expenditure for that time period.

The EMS Authority has the responsibility and authority to review and evaluate the progress of each project as deemed necessary. Such review and evaluation will be made for the purpose of assisting the LEMSA in understanding and complying with the required procedures and for gaining maximum benefits from the funds expended.

The EMS Authority Project Monitor and the Contracts Manager both have the responsibility of recommending to the Director/Chief Deputy Director of the EMS Authority the cancellation of any project that is not being implemented in accordance with applicable federal and state laws, or pursuant to the terms of the signed project agreement.

Any questions regarding the contract, including but not limited to Budget Revisions, Invoices, Contract Advance Payments, Reports, and Extensions, shall be directed to the attention of the Contracts Manager for the State EMS Authority.

Meetings between agencies undertaking similar projects are encouraged in order to coordinate related activities as much as possible. The EMS Authority is available to assist in the coordination of such meetings.

The EMS Authority may terminate any project prior to the contract termination date if the project is not being implemented in accordance with the policies established in this document or pursuant to the terms of the signed contract. A project 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. This contract may be canceled at any time by either party, by giving thirty (30) days advance written notice to the other party.

A LEMSA may appeal a decision by the EMS Authority to terminate a grant. The Local EMS agency must file with the EMS Authority, 1930 9^th 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/Chief Deputy 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/Chief Deputy Director of EMSA shall be final.

Upon written request of the contractor and prior review and approval by the EMS Authority, a contract may be terminated without prejudice when the agency finds it is unable to continue with the project 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 project records.

Approximately 30 days prior to the project ending date, EMSA's Contracts Manager will mail a notice to the project director. This constitutes a reminder of the final date of the project and the due date of the final report and final claim.

If during the term of the grant award, federal funds become reduced or eliminated, EMSA may immediately terminate or reduce the grant award upon written notice to the local EMS administrator.

It is the LEMSAs responsibility to ensure that all costs of the project 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 project. 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 grant funds. LEMSAs 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)

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 project expenditures are recorded directly in special project 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 project 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.

(a) Payrolls must be on file for salary information. Labor charged to the project 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 project.

(c) Project 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 project 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.

(a) Travel expenses must be supported by reimbursement voucher for each individual traveling on the project. When the project budget includes travel outside the State of California, the project 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.

(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, 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.

Local assistance funds may not be used for the cost of operating a system or for the purchase of EMS or healthcare equipment for the operation of the system. An inventory of all office furnishings and equipment purchased with grant funds must be maintained in the LEMSA files. All equipment purchased with funds received through a contract shall become the property of the State of California.

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 supplies for use on the project 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 project 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 project 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.

The applicant agency must retain all project source documents and make them available for State and Federal audit for a period of three years following date of the final reimbursement of project expenditures. If audit findings have not been resolved, records shall be retained until the audit findings are resolved.

The applicant agency is accountable for all tangible property during the term of the project 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 of 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.

EMSA shall 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) 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/grant.

Data developed under this contract/grant shall become the property of EMSA. It shall not be disclosed without the written permission of the Director of the EMS Authority. Each report developed for this contract shall also become the property of EMSA and shall not be disclosed except in such manner and such time as the Director of the EMS Authority may direct.

No products, processes, or materials developed using grant funds may be patented or copyrighted. The EMS Authority reserves a royalty-free, nonexclusive and irrevocable license to reproduce, publish, or otherwise use, and to authorize others to use, the work for the benefit of public purposes and interests.

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/grant 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, passwords, or electronic files needed to access software or code, and equipment which in any way relate to the grant. Contractor and subcontractor(s) agree not to retain any copies of any of the above materials.

It is the responsibility of the applicant agency to ensure that all local, state, or federal required audits are completed. The LEMSA must ensure that acceptable documentation is maintained and made available to support all project charges. Internal reviews should be conducted periodically to ensure compliance with project design and budget and to determine that all claims for reimbursement are properly supported. The LEMSA should ensure the following:

Audits of project records may be conducted by State or Federal auditors as circumstances warrant.

Copies - Governing Board, Steering Committee, or County Health Officer; Project Director (applicant agency); EMS Authority-Contracts Manager

EMSA staff will monitor the project 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 grants to the LEMSAs. These visits will be aimed at assisting the LEMSAs in administering their programs and special projects. Critical discrepancies discovered during a site visit may be addressed by requiring the LEMSA 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 grant funding.

EMS Authority staff will annually select a specific number of random projects for an in depth review by EMS Authority staff. EMSA staff may also review any project with which EMS Authority has a concern regarding the appropriateness of project expenditures or other issues.

The Quarterly Progress Reports, and Final Project Report must be submitted to the EMS Authority on a timely basis in accordance with the provisions of this section.

Quarterly Progress Reports are required to provide the applicant agency and the EMS Authority with an evaluation of the project's progress in relation to the planned work and milestones. The report should be a summary of the project 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, contract number and identify the quarter covered by the report.

Quarterly Progress Reports must be forwarded each fiscal year to the Contracts Manager at the EMS Authority by October 15, January 15, April 15, and July 15. Claims for reimbursement will only be paid if Quarterly Progress Reports have been submitted.

The initial progress report for a new project is required on the first due date shown above that follows the effective date of the project, regardless of when actual work on the project began. This may mean that the first report covers less than a full quarter period.

Quarterly reports should describe the status of each objective and activity/task listed in the project proposal. Status information should include at a minimum the following:

The Final Report, which will cover the entire project, will take the place of the last quarterly report. The LEMSA can therefore start working on the Final Report during the last quarter of the contract. The Final Project Report is required not later than sixty (60) daysfollowing the termination or completion date of the contract. Due to the short time limits for the expenditure of the federal block grant funds, failure to submit the final report on time could result in loss of funding. It is suggested that a reasonable number of additional copies be produced for distribution to other agencies able to use the assistance that the report could provide. The sixty (60) day grace period for the Final Project Report does not constitute authorization for reimbursement of costs for work performed after the termination date of the contract. Once the Final and Abstract reports are received and approved, the final 10% of the project fund will be processed for payment.

Unlike the quarterly reports, which report progress at the task level, the final report should consist of a narrative which addresses the project as a whole. The report must cover, but is not limited to, the following topics:

Restate the major objectives of the project as specified in the project contract. The individual activities are not required to be listed. This will allow analysis of the report as a separate document and will aid other agencies in defining its use.

Describe in detail how the project was implemented. This description should specifically address how each identified objective was accomplished. This will be helpful to other LEMSAs that may desire assistance with a similar program. The EMS Authority may use the methodology description to develop cost ratios for work performed and to develop an outline for implementing similar projects.

Describe any problems that were encountered in project implementation. If known, specify alternate methods that would have avoided the problems and increased the effectiveness of the project. This information will assist other LEMSAs in avoiding the same problems.

Describe in detail the results of the project in terms of meeting the project's objectives. Also, describe the results in terms of how they will be used to improve the agency's system. Where applicable, describe estimated dollar savings possible from implementation of the project's results.

Outline the actual and/or revised schedule for implementation of the project and, if applicable, make recommendations on how to avoid any implementation problems encountered.

Include any pertinent documents developed, e.g., any new or revised forms, diagrams, management reports, photos, instructional manuals, etc., so that other LEMSAs can adapt this material for their benefit.

Identify the job classification of the key personnel who worked on the project and give a brief description of their contribution. When a portion of the work was performed by a consultant, give a brief evaluation of the consultant's contribution.

Along with the final report, the LEMSA must submit a separate project abstract report. This report must be no more than two pages long and in the format attached (See Attachment L).

The project abstract report should be typed, and should not exceed two pages. Avoid special formatting (do not underline, use bold type, or justify margins, etc.). The abstract report may be E-Mailed to the Contracts Manager at cmacrae@emsa.ca.gov or submit on disk in ASCII format.`

Introduction: Give a brief history of the project (e.g., what conditions led to its need).

Project Description: Briefly describe what the project set out to accomplish and what the major objectives were.

Tasks/Methodology: Briefly describe what tasks were undertaken and how work was carried out to complete the project objectives.

Outcomes: Briefly describe what products, data, reports, etc. came out of the project and how these products will be used, or what benefit they have for the agency.

Conclusion: Briefly describe the net impact of the project on the overall operation of the EMS system, and any recommendations regarding modification to the process or project as a whole.

All invoices for reimbursement of project 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:

A sample invoice in the required format is attached (See Attachment M). Invoices should reflect only the state grant amount. The invoice must show the total grant budget, all state funds expended during the reporting period, all state expenditures to date, and the remaining balance of the contract. P> 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.

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 LEMSA requesting a twenty-five (25%) will be required to certify that the LEMSA does not have the funds to proceed with the project without the advance. Any LEMSA receiving an advance will be required to submit claims on a quarterly or monthly basis. Claims made up to the amount of the advance will be considered a credit unless the agency can document a cash flow problem and has applied for an exemption.

Ten percent (10%) of the grant total may be held until the project is completed, all reports are submitted and, all products have been delivered and approved by the EMS Authority.

Note: This advance payment will appear as a credit to the Contracting agency's account, and costs incurred beginning with the first quarter billing by the contracting agency will be deducted from the credit until the advance funds are exhausted.

EMSA will formally evaluate the success of projects completed during the prior SFY. A past project evaluation will be completed and filed for each project. The project evaluator will consult with the LEMSA project monitor during the evaluation.

9.2 Consideration of Past Performance in the Selection of Proposals to be Funded

Copies of evaluation summaries for past projects completed by the EMS Authority's project monitor may be provided to the Proposal Review Committee and may be considered by the Committee and EMSA management in selecting grant proposals for funding.

The budget detail/narrative have been combined to eliminated duplication efforts.
The budget detail/narrative needs to be in the order listed below.

Discuss the roles and responsibilities of each position funded under the grant. Identify the monthly, weekly, or hourly rates, and personnel classifications. Listed below are possible samples of personnel costs:

Itemize individual components that make up the benefits category (e.g., retirement, health plan, workers Comp., OASDI, dental). The total fringe benefits may not exceed 32% of salaries.

The cost of establishing and maintaining accounting systems, preparing payroll and maintaining necessary related wage records. Explain how the accounting costs were calculated.

The costs for recruitment of personnel required for the grant, solicitation of bids for the procurement of services and for any other purpose specifically provided for in the grant. Explain how the advertising costs were calculated.

The costs for the development, preparation, presentation, and execution of the project budget. Explain how the budget costs were calculated.

The costs for telephone calls, mail, messenger service, and similar expenses. Itemize and explain how the communication costs were calculated.

Itemize the equipment to be purchased under the grant, including a discussion of how the equipment will be used to fulfill the grant objectives. Equipment is defined as an item costing $5,000 or more.

The costs required in the administration of the grant program. Identify the rate per hour and number of hours needed for the grant.

Itemized the maintenance and repairs to be used under this grant and explain how these costs were calculated.

Itemize all materials and supplies to be purchased under this grant. All purchases should be charged after deducting all cash discounts, trade discounts, rebates, and allowances received. Explain how these items were calculated.

Itemized the memberships, subscriptions, and professional activities to be purchased under this grant.

Itemized the costs of the provision of an automobile for use directly for the project, include the date, time of departure and return, number of miles at .31/mi, vehicle maintenance inspection, and repair service.

Itemize the costs of printing and reproduction services when directly related to the project. Explain how the costs were calculated.

Identify the monthly, weekly, or hourly rate of all consultants to be incurred under the grant and explain the role of each consultant to be funded under this grant. Identify all expenses incurred by the consultant (i.e., travel, lodging, per diem).

Explain how the costs of space in privately or publicly owned buildings used specifically for the benefit of the project were calculated.

Identify the cost of in-service training that is to be provided for employee development that directly benefits the project.

Itemize what travel will take place under the grant, including number of people, destinations, and purposes of travel in terms of fulfilling the grant objectives.

Each LEMSA receiving a grant will be allowed either to direct cost all expenses or to claim a maximum of 10% Administrative/Indirect Cost (figured only on personnel/benefits). A LEMSA that chooses to utilize the 10% method will be required to submit to the EMS Authority an indirect cost rate plan identifying all items included in the 10% with their proposal. Each LEMSA choosing to use the 10% method will not be permitted to direct claim any of the indirect/administrative costs identified below:

List all the objectives, use additional sheets to include all objectives established by the contract and work completed each quarter.

To establish within the EMS Agency an organizational and administrative structure for the planning, development, and implementation of a comprehensive EMSC system. (The State EMSC "System Planning, Implementation, and Management Model for the Integration of EMSC into Local EMS Systems" will be used as a model.)

(Quarterly reports should describe the status of each objective and activity/task listed in the project. Status information should include at a minimum the following:

How was the activity/task evaluated? Were there any problems encountered in carrying out the activity/task? If so, what steps were taken to overcome the problems?

What was the completion date or is the expected completion date of the activity/task?

Briefly describe what the project set out to accomplish and what the major objectives were.

Briefly describe what tasks were undertaken and how work was carried out to complete the project objectives.

Briefly describe what products, data, reports, etc. came out of the project and how these products will be used, or what benefit they have for the LEMSA.

Briefly describe the net impact of the project on the overall operations of the EMS system, and any recommendations regarding modifications to the process or project as a whole.

Reimbursement may be requested for actual transportation expenses by public carrier in connection with services rendered for the project and actual transportation costs for a personal car at the rate of $ .31 per mile or less for travel expenses incurred for the project, 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 regulations.

NOTE: Only those travel expenses specified in the project 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 $79.00 with receipt ($110 with receipt per night plus tax for the counties of San Francisco, Santa Clara, Alameda and San Mateo)

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:

May be claimed if traveler left at or before 6:00 a.m. and returned at or after 9:00 a.m.

May be claimed if traveler left at or before 4:00 p.m. and returned at or after 7:00 p.m.

May be claimed if traveler left at or before 6:00 a.m. and returned at or after 8:00 a.m.

May be claimed if traveler left at or before 11:00 a.m. and returned at or after 2:00 p.m.

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 to the Contractor.