Chapter 1 - Purpose and General Funding Process

1.1 Introduction 1

1.2 Funding Eligibility 1

1.3 Funding Amount 2

1.4 Funding Restrictions and Exclusions 3

Chapter 2 - Application Preparation & Process

2.1 Application Process 4

2.2 Needs Assessment Report 5

2.3 Budget 5

2.4 Request for Funding 5

2.5 Submission of Application 5

2.6 Contract Approval Process 5

Chapter 3 - Allowable Costs

3.1 General 6

3.2 Eligibility Requirements 6

3.3 Typical Allowable Costs 7

3.4 Unallowable Costs 11

Chapter 4 - Implementation & Administration of Funding

4.1 Effective Date 14

4.2 Role of DMAT Sponsors 14

4.3 Administration of Funds 14

4.4 Contract Amendments 15

4.5 EMS Authority Responsibilities 16

4.6 Withholding, Termination and/or Denial of General Funds 16

4.7 Termination Requested by the Contractor 16

4.8 Close of Contracts 17

4.9 Funding Availability 17

Chapter 5 - Fiscal Requirements

5.1 Accounting Records 18

5.2 Acceptable Source Documents 18

5.3 Source Document Retention Period 20

Table of Contents (Continued)

Chapter 6 - Reporting Requirements

6.1 General 21

6.2 Quarterly Progress Report 21

6.3 Quarterly Progress Report Format 21

6.4 Final Report 22

Chapter 7 - Audit Requirements

7.1 Audits Requirements 23

7.2 EMS Authority's Site Visits 23

Chapter 8 - Preparation of Reimbursement Claims

8.1 Invoice Requirements 24

8.2 Advance Payments 25

Chapter 9 - Contract Evaluations

9.1 Contract Evaluations 26

Budget Categories Attachment A

Budget Detail/Narrative Attachment B

Invoice Attachment C

Quarterly Report Format Attachment D

Advance Letter Attachment E

Travel Allowance Attachment F

Chapter 1

Purpose and General Funding Policies

1.1.1 Purpose - This document has been prepared to inform qualified⁽¹⁾ California Disaster Medical Assistance Teams (DMATs) of the eligibility requirements and allocation methodology used to distribute state general funds. Further, this document will assist the DMATs with the preparation of their Needs Assessment and budget proposal application for state general funds allocated by the Emergency Medical Services Authority (EMS Authority). Finally, this document sets forth the funds management and reporting procedures that are required as a condition for receiving state general funds.

1.1.2 Disaster Medical Services System Development Importance - Because of it's many natural and technological hazards, California has a high potential for disasters. In response to that potential, the EMS Authority, as part of its mandate to develop, maintain, and coordinate a statewide medical response system, has the responsibility to identify and support the essential components of disaster medical response. A significant component of the statewide disaster medical response system is based on the continued development and maintenance of Disaster Medical Assistance Teams. These teams, composed of trained professional and paraprofessional medical, health, and logistical personnel, are self-contained and equipped to provide critical medical care to victims after a disaster. They are trained to live and work under all kinds of environmental conditions, and can deploy in sufficient numbers to adequately replace or relieve local hospital and pre-hospital staff. As such, their continued development and maintenance through a coordinated system benefits all California communities and aids significantly to the state disaster response capability.

1.2 Funding Eligibility

1.2.1 All DMATs meeting the requirements are eligible for annual funding. However, the EMS Authority may grant a waiver of the requirements if deemed in the best interests of the public and if the DMAT can demonstrate progress toward meeting the EMS Authority's requirements.

1.2.2 Each DMAT must have a signed Memorandum of Understanding (MOU) with the USPHS Office of Emergency Preparedness as a qualified level 1, 2 or 3 team and have a signed MOU with the State of California EMS Authority.

1.2.3 Each DMAT must have submitted to the EMS Authority a complete Application Package which will include the following:

1.2.3(a) Goals & Objectives

1.2.3(b) Needs Assessment

1.2.3(c) Proposed Budget Summary and Budget Detail/Narrative

1.2.3(d) Timeline for accomplishing goals and objectives for the budget year

1.2.4 Funding will be granted based on the following priority criteria:

1.2.4(a) The level of readiness as determined by USPHS-OEP

1.2.4(b) Size of DMATs (active membership only)

1.2.4(c) The application package

1.2.4(d) The needs of the State of California to ensure geographical balance of teams.

1.2.4(e) Each DMAT will have participated in the previous years' state-wide Rough & Ready training exercise with a minimum of 35 participants (following NDMS deployment standards) unless a waiver has been granted by the EMS Authority. Waivers will be considered for hardship situations and will not be issued for two consecutive years. This requirement will be null and void if a Rough & Ready event is not planned.

1.2.5 DMATs with the majority of their membership also designated as NMRT must demonstrate, through evaluation by the EMS Authority and/or OEP, that they are prepared and capable of simultaneous deployment.

1.3 Funding Amount

The funding amount awarded to each DMAT may vary from year to year, however, the EMS Authority will establish a minimum level of funding to be granted to each team. The minimum funding level will be announced with the request for proposal letter.

1.4 Funding Restrictions & Exclusions

1.4.1 Funds will be used consistent with the DMAT's goals and objectives as approved by the EMS Authority and shall be used only for the purchase of equipment, supplies, services, training, etc. necessary for the achievement of established goals and objectives. Funds shall be spent in accordance with the Needs Assessment and Proposed Budget Summary as contained in the Application Package and approved by the EMS Authority.

1.4.2 Funds shall not be used to support, augment, or supplant DMAT funding and/or resources or any other assets that are promised, provided, or replaced by the federal government. DMAT teams will provide full disclosure of all sources and amounts of funding to the EMS Authority prior to being granted State General Funds by the EMS Authority as stated in Section 2.3 of this policy manual.

1.4.3 Funds shall not be used in any way for the support or augmentation of any other governmental or private organization (i.e., National Medical Response Team or Metropolitan Medical Response Team). Except upon approval by the EMS Authority, all services, resources and benefits provided through the state general fund shall be for the use and benefit of the DMAT organization.

1.4.4 DMAT teams may have Rough & Ready expenses not reimbursable under the Rough & Ready budget, and may need to set aside a certain portion of this contract's funds for that purpose.

1.4.5 All specialty teams are excluded from receiving State funding.

Chapter 2

2.1 Application Process

All DMATs interested in receiving funding must submit to the Contracts Manager, EMS Authority their application for funding on or before June 31 of each year for funding beginning July 1. The application process requires the following documentation; utilizing the standard reporting format provided by the EMS Authority:

2.1.1 Team Description and Vital Statistics

2.1.1(a) Executive Staff Roster: A listing of all DMAT executive/administrative staff.

2.1.1(b) Member Roster: A complete roster of active certified team members by name and position within the team.

2.1.1(c) Level: Level of team preparedness (1,2 or 3) as designated by USPHS-OEP.

2.1.1(d) Evaluation Date: The date of last evaluation by USPHS-OEP.

2.1.1(e) Sponsor(s): Name, address, phone number and contact person for each sponsor. A description of each team sponsor and their specific contribution(s), if any, made on behalf of the team.

2.1.2 Team Goals, Objectives and Timelines

2.1.2(a) Each team will establish its overall long-term goals for achieving and/or maintaining level 1 status. These goals will be established for each 2 - 5 year period and should include training goals to improve overall readiness of all team members. The goals must be included as part of the application package.

2.1.2(b) Objectives that support the goals will be established annually to reflect progress that is attainable within the application (funded) year. Each objective will have associated activities or tasks and a timeline will be established for accomplishing these activities or tasks. The objectives and timelines must be included as part of the application package.

2.2 Needs Assessment Report

All state general funding will be based in part on the extent of needs and deficiencies of each team. Each team must therefore provide a Needs Assessment Report. As a minimum, the report should identify current needs and shortfalls for each of the established objectives and if the identified need will be provided for by the federal government or other source. The Needs Assessment report shall also include any unspent dollars awarded by the EMS Authority in the previous fiscal year.

2.3 Budget

Based on the teams' goals and objectives and the Needs Assessment, develop a proposed Budget Summary and a Budget Detail/Narrative. Use the format provided in Attachment A & B. Include as "In Kind" funding resources provided through the follow sources.

2.3.1 Funding/resources provided by the federal government.

2.3.2 Funding from outside sources (including sponsors, team generated funds raised through fee sales of team novelties, and from any services for which the team provides to the community).

2.4 Request for Funding

Justification and support for a funding request is based on the goals and the needs assessment. A clearly worded request for funding is one of the most important parts of the application. It should be carefully written so as to fully describe the needs of the DMAT and how the funding will be spent to meet those needs. The Request for Funding should include the impact to the team if denied the requested level of funding.

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 original contract, along with three (3) copies, will be sent to the Disaster Medical Assistance Team for review and approval (all four (4) contracts require 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

3.1.1 This chapter sets forth basic principles for determining allowable costs under the State DMAT funding process. The application of these principles is based on the following premises that:

3.1.1(a) Costs must be compatible with the applicable state requirements as stated in the State Contracting Manual, examples of which are shown in this Chapter;

3.1.1(b) Each applicant DMAT is responsible for efficient and effective administration of the system through the application of sound management and financial reporting practices;

3.1.1(c) Costs are consistent with the underlying agreements and program objectives; and,

3.1.1(d) Only those budgeted costs identified in the contract and which appear in the accounting records and are supported by proper source documentation will be approved.

3.1.2 Costs incurred under one contract shall not be shifted to another state contract.

3.2 Eligibility Requirements

3.2.1 For a team to be eligible for DMAT funding, all budgeted costs must meet the following criteria:

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

3.2.1(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, or other governing limitations.

3.2.1(c) Not be allocable to, or included as a cost of, any other state or federally financed program, or any other source of funding.

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

3.2.1(e) Not result in a profit or other increment to the DMAT or its sponsor(s).

3.2.1(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 Typical Allowable Costs

This section contains an alphabetical list of typical costs that are generally eligible for reimbursement. As a general rule, costs are allowable to the extent that they are not already provided by the federal government or from some other funding source. This list is not meant to be all inclusive. All allowable costs 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. Each individual team is allowed discretion to limit, but not to exceed, the allowable costs as set forth below:

3.3.1 Administrative/Indirect Costs

Each DMAT 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 DMAT claiming 10% Administrative/Indirect Costs must list all items included in the Administrative/Indirect Cost line item.

3.3.2 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 (if applicable), and related activities for the contract is allowable.

3.3.3 Communications

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

3.3.4 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.

3.3.5 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.

3.3.6 Equipment

Equipment is defined as one item costing $5,000 or more. 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 and disposed of in accordance with State guidelines.

3.3.7 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.

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

3.3.9 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.

Medical supplies and equipment that are not provided by the federal government and deemed necessary to provide medical care.

Supplies (including tents) necessary to ensure adequate patient treatment and team field living capability.

Supplies associated with the office administration needs of the team: paper and other office supplies; typewriters, computers, furniture, etc.

Communication and radio supplies.

Standard issue team uniforms and personal safety gear.

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.

3.3.10 Memberships, Subscriptions, and Professional Activities

The cost of membership in civic, business, technical and professional organizations is allowable when there is a direct benefit to the DMAT operations.

The costs of meeting and conference rooms are allowable only when directly related to the administration of the DMAT 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 DMAT.

3.3.11 Printing and Reproduction

The costs of necessary printing and reproduction services obtained directly for the benefit of the DMAT and are within the scope of the objectives, are allowable.

3.3.12 Professional Services (Consultants)

The costs for professional services may include but are not limited to: legal, accounting, administration and other services as necessary to conduct the routine business of the team. Additionally, professional services may include moulage services and/or fees paid to an instructor for team training. 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.

3.3.13 Space (Rental or Lease)

Rental reimbursement item(s) for storage of team resources, office, and/or meeting space shall 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.

The 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.

3.3.14 Training

Training consistent with funds administration, field living and training skills, other specialized skills required for DMAT business/deployment including conferences approved by the EMS Authority.

(Training designed solely to renew professional certifications and/or to licenses of medical and/or paramedical team members is not an allowable training cost.)

3.3.15 Travel

Travel costs are allowable for airfare, transportation, lodging, subsistence, and related items incurred by the DMAT who are traveling on official business directly related to the DMAT program. 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.

For lodging and per diem reimbursement rates, see Attachment F.

3.3.16 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 thirty working days before the first day of the trip.

3.4 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.

3.4.1 Alcoholic Beverages

Costs of alcoholic beverages are not allowable.

3.4.2 Audits (General)

Expenses for general audits that are not related directly to the DMAT program are not allowable.

3.4.3 Bad Debts

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

3.4.4 Contingencies

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

3.4.5 Contributions and Donations

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

3.4.6 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.

3.4.7 Federal Resources

Any resource provided or promised by the federal government.

3.4.8 Food and Beverages

The purchase of food and beverages for meetings are not allowable.

3.4.9 Fines and Penalties

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

3.4.10 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.

3.4.11 General Government Expense

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

3.4.12 Honoraria

Honoraria for guest speakers are not allowable.

3.4.13 Interest

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

3.4.14 Investment Costs

Costs for investment counsel and staff and similar expenses incurred to enhance income from investments are not allowable.

3.4.15 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.

3.4.16 Motor Vehicles

All costs associated with the purchase, care, maintenance, registration, insurance, or storage of motor vehicles are not allowable.

3.4.17 Training

Training required to maintain professional certification and license is not allowable.

3.4.18 Travel

Travel and all related expenses when travel is not state required/approved are not allowable.

Chapter 4

Implementation and Control of Approved Contracts

July 1^st is the effective date for all State General Funding for DMATs contingent upon the approval of the State budget, the availability of funds, the approval of the Funding Application package by the EMS Authority and receipt of the completed contract at the EMS Authority signed by the legal entity entitled to sign for the DMAT. 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 Role of DMAT Sponsors

Generally, the role of the DMAT sponsor is voluntary. However, the National Disaster Medical System requires that each DMAT obtain the sponsorship of an organization that is willing to provide administrative and personnel management support including the periodic verification of credentials for team members who are subject to State licensure/certification/registration requirements (e.g., physicians, nurses, pharmacists, emergency medical technicians, etc.) In addition to the above, sponsors may also perform the following:

4.2.1 Alert team medical directors and team members, if necessary, when a team activation request is received.

4.2.2 Release team to U.S. Public Health Services for disaster medical response.

4.2.3 Accept, maintain, and safeguard equipment acquired by the team for training and disaster response.

4.2.4 Assist with training and provide exercise support.

4.2.5 Sign a Memorandum of Understanding with NDMS.

4.2.6 Sign a Memorandum of Understanding with the State of California.

4.2.7 Accept the provisions of the Memorandum of Understanding and Memorandum of Agreement between the State of California EMS Authority and NDMS.

4.3 Administration of Funds

4.3.1 If the sponsor is willing to perform as administrator of the DMAT funds, the State requires that it receive and disburse funds as necessary to provide support and maintenance to the team. Although the sponsor is the fund administrator, it is highly recommended that the sponsor work in conjunction with the DMAT to establish operating procedures to ensure adequate administration of funds.

If for whatever reason, the sponsor is unwilling to perform any or all of the functions relating to the administration of State General Funds, as discussed below, the DMAT will need to establish itself as a legal entity entitled to receive and administer funds under state and federal law and will perform the functions of the sponsor as detailed below. In either case, the administrator of the funds will be responsible for the following:

4.3.1(a) Maintaining the agreed-upon timetables;

4.3.1(b) Maintaining costs within the approved amounts for each category;

4.3.1(c) Ensuring that costs incurred are only for approved items;

4.3.1(d) Maintaining adequate records for validation of project progress and accountability for all funds expended during the year;

4.3.1(e) Submission of required reports; and,

4.3.1(f) Conducting periodic evaluations.

4.3.2 Each DMAT may negotiate with their sponsor(s) to establish terms and procedures by which the sponsor will provide for the disbursement and administration of DMAT funds. The following areas shall be discussed and addressed in the agreement:

4.3.2(a) Scope of responsibilities (Sponsor and DMAT);

4.3.2(b) Method of disbursement (e.g., reimbursement, direct payment, periodic payments, etc.);

4.3.2(c) Cost of sponsor administration (not to exceed 5% of funding amount).

4.4 Contract Amendments

4.4.1 DMATs 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 amount authorized cannot be exceeded.

4.4.2 Budget Amendments exceeding $2,000 requires a written request at least thirty days before the effective date of the change(s) with an explanation of the need, a revised budget summary, and a budget detail/narrative specifically identifying all the line item(s) changes. The EMS Authority must approve such revisions in writing prior

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

4.5 EMS Authority Responsibility

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

4.5.2 The EMS Authority has the responsibility to cancel any funding that is not being implemented in accordance with applicable federal and state laws, or when not in compliance with the terms of the signed contract.

4.5.3 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.

4.6 Withholding, Termination and/or Denial of General Funds

4.6.1 The EMS Authority may terminate or reduce funding if a review by the EMS Authority indicates that the contract terms are not being administered in accordance with the procedures established in this document, or pursuant to the terms of the signed contact. 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.

4.7 Termination Requested by the Contractor

4.7.1 Upon written request of the (DMAT commander) contractor and prior review by the EMS Authority, a contract may be terminated without prejudice when the contractor 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.

4.8 Close out of Contracts

4.8.1 Approximately 30 days prior to the end of the contract with the DMATs, the EMS Authority's Contract Manager will mail a letter to the DMAT Commander. This constitutes a reminder of the final date of the contract and the due date of the final report and final claim.

4.9 Funding Availability

4.9.1 If during the term of the contract award, state funds become reduced or eliminated, the EMS Authority may immediately terminate or reduce the contract award upon written notice to the DMAT.

5.1 Accounting Records

5.1.1 Any accounting system may be used as long as it conforms to generally accepted accounting principles and provides an audit trail. A complete list of expenditures must be maintained to facilitate an audit of DMAT expenditures and reimbursement. Special job numbers or work activity codes should be established to segregate and record labor and other costs if the DMAT receives funding from more than one source.

5.2 Acceptable Source Documents

5.2.1 Personnel Costs

5.2.1(a) Payrolls must be on file for salary information. Labor charged to the DMAT must be supported by individual daily time cards or payroll period time sheets.

5.2.1(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.

5.2.1(c) All time sheets (whether exception or actual time) must be signed by the employee and certified by the DMAT Commander.

5.2.1(d) 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.

5.2.2 Travel Expenses

5.2.2(a) All travel expenses must be documented with receipts showing payment made.

5.2.2(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 must be supported by proper invoices.

5.2.3 Professional Service Costs (Consultants)

5.2.3(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.

5.2.3(b) Reimbursement must be supported by itemized invoices in accordance with the terms and budget of the contract.

5.2.3(c) All items of expense for consultants (including travel, etc.) are to be included in the contractual line item.

5.2.4 Equipment

An inventory of all office furnishings, equipment and durable materials and supplies as detailed in 3.3.6 purchased with general funds must be maintained in the DMAT files. All equipment purchased with funds received through a contract shall become the property of the State of California.

5.2.5 Other Direct Costs

5.2.5(a) 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.

5.2.5(b) Cost of all items and services obtained from existing county supplies for use by the DMAT must be supported by local request, letter, memorandum or other original document signed by proper authority.

5.2.5(c) 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.

5.2.5(d) Operational costs for a building used solely by the DMATs 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.

5.3 Source Document Retention Period

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

Property Management

5.3.2 The DMAT is accountable for all tangible property during the term of the contract and for all non expendable property throughout its useful life.

5.3.3 The DMAT 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.

5.3.4 Property must be maintained in good working condition and may not be conveyed, sold or transferred without approval of the EMS Authority.

5.3.5 The agency must maintain updated inventory and location records which will include all property purchased during the funding period.

Chapter 6

6.1 General

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

6.2 Quarterly Progress Reports

6.2.1 Quarterly Progress Reports are required to provide the DMAT and the EMS Authority with an evaluation of the progress toward meeting the team's objectives and timelines. The report should be a summary of the activities that have taken place during the specific quarter as follows:

Quarter: Period: Report Due:

1^st July 1 - September 30 October 15

2^nd October 1 - December 31 January 15

3^rd January 1 - March 31 April 15

6.2.2 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.

6.3 Quarterly Progress Report Format

6.3.1 Quarterly progress reports will describe the status of each objective and activity/task listed in the Contract. (See sample Attachment D). Status information will include at a minimum the following:

6.3.1(a) What work was done under each activity/task?

6.3.1(b) What product was produced for the specific activity/task?

6.3.1(c) 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?

6.3.1(d) What was the completion date or the expected completion date of the activity/task?

6.3.1(e) How will any delay encountered affect the total project time schedule?

6.4 Final Report

6.4.1 The Final Report which will cover the entire funding period, will take the place of the last quarterly report (April1 - June 30) and will include within it the Expenditure Report for the year. The report must cover, but is not limited to the following:

6.4.2 Objectives:

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

6.4.3 Methodology:

Describe in detail how the objectives were achieved using the funds provided. The description should specifically address how each identified objective was accomplished.

6.4.4 Problems:

Describe any problems that were encountered during the funding period. If known, specify alternate methods that would have avoided the problem(s) and increased effectiveness toward achieving objectives. This will assist other DMATs in avoiding the same problem.

6.4.5 Expenditure Report

The Expenditure Report, a component of the Final Report, will include a listing of expenditures, by category, for the funding year. Each category total shall be supported by documentation in the form of receipts, invoices, or other documents as necessary to verify and approve the DMAT's expenses during the year.

The Final Report is required to be submitted to the EMS Authority not later than sixty (60) days following the end of the contract.

Chapter 7

Audit Requirements

7.1.1 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.

7.1.2 Audit Requirements consist of the following:

7.1.2(a) EMSA, the Department of General Services, the Bureau of State Audits, or their designated representative shall have the right to review and to copy any records and supporting documentation pertaining to the performance of the Contract.

7.1.2(b) DMATs agree to maintain such records for possible audit for a minimum of three (3) years after final payment, unless a longer period of records retention is stipulated.

7.1.2(c) DMATs agree to allow the auditor(s) access to such records during normal business hours and to allow interviews of any employees who might reasonably have information related to such records.

7.1.2(d) DMATs agree to include a similar right of the State to audit records and interview staff in any subcontract related to performance of the Contract (GC 8546.7, PCC 10115 et seq., CCR Title 2, Section 1896).

7.2 EMS Authority's Site Visits

7.2.1 The EMS Authority staff will monitor the DMAT records and program performance on a quarterly basis. The EMS Authority, at its discretion, will conduct periodic site visits to review administrative documentation and the progress made under contracts with the DMATs. These visits will be aimed at assisting the DMAT in administrating their programs and contract(s). Critical discrepancies discovered during a site visit may be addressed by requiring the DMATs to develop a corrective action plan to be submitted to the EMS Authority for review and approval.

Chapter 8

Preparation of Reimbursement Claims

8.1.1 All invoices for reimbursement of contract expenditures should be prepared under the direction of the DMAT accountant directly from costs recorded in the accounting system. This will ensure proper accounting for reimbursements when received by the DMAT.

8.1.2 All invoices for reimbursement must be in the format prescribed by the EMS Authority and provide all information requested, including, but not necessarily limited to:

8.1.2(a) The DMAT name and address.

8.1.2(b) The EMS Authority contract number for which reimbursement is being claimed.

8.1.2(c) The exact period for which reimbursement is being requested.

8.1.2(d) Show by budget category for the exact expenditures, as debited to the DMAT's accounting system, during the period for which reimbursement is being requested.

8.1.2(e) 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."

8.1.2(f) A signature block and original signature in ink of an authorized representative of the DMAT.

8.1.2(g) A sample invoice in the required format is attached (See Attachment C). Invoices should reflect state and other contract amount. The invoice must show the total state and local contract budget, all state and other funds expended during the reporting period, all state and other expenditures to date, and the remaining balance of the contract for state and other funds.

8.1.2(h) 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 DMAT. Final invoices must be submitted no later than sixty (60) days after the end date of the contract.

8.1.2(i) 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. DMATs are advised to submit their invoices at non-peak processing times to ensure a timely reimbursement.

8.2 Advance Payment

8.2.1 The state may pay in advance up to twenty-five percent (25%) of the total annual contract amount awarded.

8.2.2 Any DMAT 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.

8.2.3 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

9.1 Contract Evaluations

9.1.1 Beginning with the SFY 2000/01, the EMS Authority will begin formally evaluating the success of contracts completed during the prior SFY. An evaluation will be completed and filed for each DMAT. The Disaster Medical Services Division will consult with the DMAT during the evaluation. A summary of the evaluation results will be given to the DMAT.

ATTACHMENT A

STATE GENERAL FUND

BUDGET CATEGORIES

ATTACHMENT B

Budget Detail/Narrative

The budget detail/narrative have been combined to eliminated duplication efforts.

The budget detail/narrative needs to be in the order listed below.

Explain how each budget item will be used to fulfill the contract objectives or how the amount was calculated.

Personnel:

Discuss the roles and responsibilities of each position funded under the contract. Identify the name of the person, their classification, and monthly, weekly, or hourly rates. Listed below are possible samples of personnel costs:

Name Program Coordinator, 1.0 FTE 40 hours @ $25.42 = $52,873.60

Name Office Assistant (1,040 hours)$7.33 hour @ 1,040 hours = $7,623.20

Fringe Benefits:

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.

Accounting:

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

Administrative/Indirect Cost:

Identify all items to be included in the 10% Administrative/Indirect Cost. Example: accounting, budgeting, communications, legal expense, maintenance & repairs, motor pools, space, etc.

Advertising:

The costs for recruitment of personnel required for the contract, 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.

Communications:

Itemize and explain how the communication costs were calculated.

Equipment:

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

Legal Expense:

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

Maintenance and Repairs:

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

Materials and Supplies:

Memberships, Subscriptions, and Professional activities:

The costs of meetings and conferences when directly related to the administration of the DMAT. The costs of books and subscriptions to business, professional and technical periodicals when they are directly related to DMAT operations. Itemize the memberships, subscriptions, and professional activities to be purchased under this contract.

Printing & Reproduction:

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

Professional Services (Consultants):

Space (Rental):

Explain how the costs of space in privately or publicly owned buildings used specifically for the benefit of the contract were calculated. Rental reimbursement items shall specify unit rate, such as the rate per square foot.

Training:

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

Travel:

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

ATTACHMENT D

Address:

City, State, Zip:

Phone:

QUARTERLY REPORT

Quarter:

Period Covered:

Contract #:

Due Date:

Prepared By: _______________________ ____________________________

Print Name< Signature

Total # of pages ________

(including cover page)

Objective # ____(complete one for each objective listed on funding contract)

State the Objective:

Task(s) Accomplished supporting the Objective:

Product(s) Produced associated with this Objective:

Method and Results of Evaluation associated with this Objective:

Date of Completion or expected Date of Completion of this Objective:

Delays or Problems with Completion of Objective/Tasks as planned:

Objective # ____(complete one for each objective listed on funding contract)

State the Objective:

Task(s) Accomplished supporting the Objective:

Product(s) Produced associated with this Objective:

Method and Results of Evaluation associated with this Objective:

Date of Completion or expected Date of Completion of this Objective:

Delays or Problems with Completion of Objective/Tasks as planned:

Objective # ____ (complete one for each objective listed on funding contract)

State the Objective:

Task(s) Accomplished supporting the Objective:

Product(s) Produced associated with this Objective:

Method and Results of Evaluation associated with this Objective:

Date of Completion or expected Date of Completion of this Objective:

Delays or Problems with Completion of Objective/Tasks as planned:

ATTACHMENT E

Date

Carol MacRae

Contracts Manager

EMS Authority

1930 9^th Street

Sacramento, CA 95814

Re: Contract EMS-XXXX

Dear Ms. MacRae:

We are requesting an advance of 25% ($0.00) of the total grant amount of $0.00 for State General Fund DMAT Grant EMS-XXXX. We need the advance to fill our cash flow problem each month from the time we incurred expenses until we receive reimbursement from the State.

If you have any questions regarding this request, please feel free to contact me at (XXX) XXX-XXXX.

Sincerely,

Name

Title

DMAT CA-X

ATTACHMENT F

Travel Allowance

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 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 ($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.

DMATs 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.

1. ¹ Disaster Medical Assistance Teams, other than specialty teams (mental health, NMRT, etc.) having a signed MOU in place with the State of California.