(a) Salaries and wages of employees employed by the grantee who are directly engaged in the execution of the grant Project, limited to actual time spent on the grant project. Examples of expenditures include time related to site visits, project monitoring, and completion of project reports. Salaries and wages of County, Regional or Community Fire Safe Council Coordinators may be included in this category where their activities provide fire prevention services to homeowners in the SRA specific to the Project proposed. Staff time related to accounting, business services, etc. are allowed only if those functions are not included in the Administrative Costs and are specific to the Project.

(b) Employer contribution share of fringe benefits associated with employees (paid from salaries and wages Budget Item) who are directly engaged in the execution of the grant Project. This includes social security, Medicare, health insurance, pension plan costs, etc. as applicable for the specific employee.

(c) Direct consultant and contractual services necessary to achieve the objectives of the grant. Examples of contractual costs include RPF supervision/certification, professional/consultant services (the costs of consultant services necessary for Project planning and implementation), fire prevention contractor, etc. Procurement of contractual services shall be documented to ensure selection on a competitive basis and documentation of a price analysis is required, both of which shall be made available upon request.

(d) Travel cost associated with travel to and from project sites, meetings, etc. directly related to the grant Project and shall be considered reasonable and necessary for the completion of the project. Reimbursement rates shall be consistent with the written travel policy of the Grantee. Absent a written policy, per diem shall not exceed the California Standard Per Diem Rate allowable by the U.S. General Services Administration. Mileage rates shall not exceed the rates allowable by IRS.

(e) Supplies that are used in the direct support of the Project. Supplies exceeding $500 per unit cost shall be documented to ensure procurement of supplies on a competitive basis and documentation of price analysis is required, both of which shall be made available upon request.

(f) The cost to lease equipment to use in the grant project or the use of equipment owned by the Grantee, at a rate set by the California Department of Transportation “Labor Surcharge and Equipment Rental Rate” guide.

(g) Administrative Costs (Indirect Costs), as defined in § 1666.1, shall be no greater than 12% of the total grant request.

(h) Other costs that do not fit in any of the above categories directly related to the grant project. Costs such as rent, utilities, phones, general office supplies, etc. apportioned to the grant are considered indirect costs unless written justification is submitted and approved by the Department.