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IPR Appendix | 2023 Page F-12 <br />Management and Administration (M&A) <br />Management and administration costs are allowed under this program. M&A costs are activities directly <br />related to managing and administering the award. The recipient may use up to 5% of the amount of the <br />award for its M&A costs. <br />Fiscal Year 2023 IPR funds may be used for the following M&A costs: <br />•Hiring of full-time or part-time staff, including contractors and consultants, to execute the <br />following: <br />o Management of the current fiscal year IPR Award; and <br />o Design and implementation of the current fiscal year IPR submission meeting compliance <br />with reporting/data collection requirements, including data calls. <br />•Information collection and processing necessary to respond to FEMA data calls; <br />•Domestic travel expenses related to IPR grant administration, in compliance with the Super <br />Circular, 2 C.F.R. Part 200; and <br />•Acquisition of authorized office equipment, including personal computers or laptops for IPR <br />M&A purposes. <br />Indirect Costs <br />Indirect costs are allowable under this program as described in the Federal Acquisition Regulation (FAR). <br />See the “Procedures for Establishing Indirect Cost Rates” Section in “Pre -Submission Information” for <br />more information. <br />Unallowable Costs <br />Specific unallowable costs include: <br />•Grant funds must comply with FEMA Policy 207-22-0002, Prohibited or Controlled <br />Equipment Under FEMA Awards, and may not be used for the purchase of the following <br />prohibited equipment: firearms, ammunition, grenade launchers, bayonets, or weaponized <br />aircraft, vessels, or vehicles of any kind with weapons installed. Expenditures for items <br />unrelated to grant allowable activities, such as general-use software, general-use computers, and <br />related equipment (other than for allowable M&A activities or for other associated preparedness <br />or response functions), general-use vehicles, licensing fees, weapons systems, and ammunition <br />are also prohibited; <br />•Personnel costs (except as detailed above or otherwise allowed by statute); <br />•Activities unrelated to the completion and implementation of the IPR program; <br />•Other items not in accordance with the AEL or not previously listed as allowable costs; <br />•Costs related to any matching or cost share requirement for any other federal award; <br />•Costs related to lobbying or intervention in federal regulatory proceedings; <br />•Costs related to suing the Federal Government or any other government entity; <br />•Pre-award costs, unless approved in writing by FEMA and included in the grant award; and <br />•Costs that are not consistent with the Cost Principles located in FAR 31.2, as applicable. <br />Maintenance and Sustainment Costs <br />The use of FEMA preparedness grant funds for maintenance contracts, warranties, repair or replacement <br />costs, upgrades, and user fees are allowable under all active and future grant awards, unless otherwise <br />noted. Preparedness grant funds may be used to purchase maintenance contracts or agreements, warranty <br />coverage, licenses, and user fees. These contracts may exceed the period of performance if they are <br />purchased incidental to the original purchase of the system or equipment as long as the original purchase