(a)Cost principles. See 44 CFR 13.22, Allowable Costs, and the associated OMB Circular A-87, Cost Principles for State and Local Governments.
(b)Program specific eligible costs.
(1) Expenses to provide field camps and meals when made available to the eligible employees in lieu of per diem costs.
(2) Costs for use of publicly owned equipment used on eligible fire suppression work based on reasonable State equipment rates.
(3) Costs to the State for use of U.S. Government-owned equipment based on reasonable costs as billed by the Federal agency and paid by the State. Only direct costs for use of Federal Excess Personal Property (FEPP) vehicles and equipment on loan to State Forestry and local cooperators, can be paid.
(4) Cost of firefighting tools, materials, and supplies expended or lost, to the extent not covered by reasonable insurance.
(5) Replacement value of equipment lost in fire suppression, to the extent not covered by reasonable insurance.
(6) Costs for personal comfort and safety items normally provided by the State under field conditions for firefighter health and safety.
(7) Mobilization and demobilization costs directly relating to the Federal fire suppression assistance approved by the Assistant Administrator for the Disaster Assistance Directorate.
(8) Eligible costs of local governmental firefighting organizations which are reimbursed by the State pursuant to an existing cooperative mutual aid agreement, in suppressing an approved incident fire.
(9) State costs for suppressing fires on Federal land in cases in which the State has a responsibility under a cooperative agreement to perform such action on a nonreimbursable basis. This provision is an exception to normal FEMA policy under the Act and is intended to accommodate only those rare instances that involve State fire suppression of section 420 incident fires involving co-mingled Federal/State and privately owned forest or grassland.
(10) In those instances in which assistance under section 420 of the Act is provided in conjunction with existing Interstate Forest Fire Protection Compacts, eligible costs are reimbursed in accordance with eligibility criteria established in this section.
(c)Program specific ineligible costs.
(1) Any costs for presuppression, salvaging timber, restoring facilities, seeding and planting operations.
(2) Any costs not incurred during the incident period as determined by the Regional Administrator other than reasonable and directly related mobilization and demobilization costs.
(3) State costs for suppressing a fire on co-mingled Federal land where such costs are reimbursable to the State by a Federal agency under another statute (see 44 CFR part 151).
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