NEW JERSEY OFFICE OF EMERGENCY MANAGEMENT
PUBLIC ASSISTANCE OFFICE
DISASTER COSTS DOCUMENTATION PACKAGE

JUNE 2001 - INTERNET VERSION

1. The Presidential Disaster/Emergency Declaration received or anticipated by the State of New Jersey provides you with the opportunity to recovery a significant portion of the cost of damages to your public infrastructure (roads, bridges, buildings, schools, utilities, recreational facilities, etc.) and for extraordinary costs associated with Debris Removal and the conduct of Emergency Protective Measures during the disaster event.
   
   
2. You have been provided a basic description of the Public Assistance Grant Program which will assist you in recovering from the effects of the recent disaster/emergency event. Your handout material includes the Public Assistance Guide (FEMA 322) and the Public Assistance Applicant's Handbook (FEMA 323), which contain comprehensive, easy to follow instructions for generating your disaster claims.
   
   For the complete version of the FEMA Public Assistance Guide (FEMA 322) and the FEMA Public Assistance Applicant's Handbook (FEMA 323) click on this link:
   
   http://www.fema.gov/r-n-r/pa/padocs.htm
   
   
3. A key first step in this process is the prompt and accurate documentation of all eligible costs you incurred as a direct result of the disaster event. The labor performed by your work force (police, public works, health, fire, emergency management, etc) is defined as "Force Account Labor", as opposed to word done by contract. Labor rates include acutal wages plus fringe benefits paid or credited. You are also eligible for the costs of equipment, materials, rentals and work done by contract.
   
   
4. You need to begin now to document and certify your costs utilizing this packet of information and application forms. We suggest that your business manager, personnel officer, payroll department and supervisors collaborate to make this information available to Federal and State disaster officials as quickly as possible.
   
   
5. This packet begins with an explanation of the basic public assistance categories of damage. It contains all the forms you will need to begin the documentation process. There is an instruction sheet for each form and a filled out example of each category.
   
   
6. Questions should be directed to your FEMA Public Assistance Coordinator at the Disaster Field Office, or to the State Public Assistance Office Staff.

FEMA PUBLIC ASSISTANCE GRANT

CATEGORIES OF WORK

EMERGENCY WORK

Category A - Debris Removal
Category B - Emergency Protective Measure

PERMANENT WORK

Category C - Road Systems
Category D - Water Control Facilities
Category E - Buildings/Vechicles/Equipment
Category F - Public Utilities
Category G - Recreational Areas, Beaches, Parks, Other

DEBRIS REMOVAL

• Eliminate immediate threat to lives, health & safety
• Eliminate immediate threat to improved property
• Ensure economic recovery of community
• Examples include sand on streets, downed trees, collapsed structures, debris from flooded homes.
  

EMERGENCY PROTECTIVE MEASURES

• Search and Rescue
• Emergency Medical Care
• Mass Care & Shelter
• Security/Warning/Barricades
• Provision of Food/Water/Medicine
• Provision of Temporary Facilities
• Activation of EOC
• Demolition of Structures
• Removal of Health and Safety Hazards
• Construction of Emergency Protection (Dunes)
• Emergency Access
  

REMOVAL OF HEALTH AND SAFETY HAZARDS

• Disposal of dead animals
• Pumping of trapped floodwaters
• Pumping of flooded basements only if widespread need exists in the community
• Pumping septic tanks and well decontamination only if widespread pollution exists in the community
• Pumping septics tanks and well decontamination only if widespread pollution exists in the community
• Vector control if serious hazard
  

PERMANENT WORK - CATEGORIES C THROUGH G

That restorative work that must be performed through repairs or replacement, to restore an eligible facility on the basis of its predisaster design and current applicable standards. Would include modifications to comply with American with Disabilities Act or other recent code changes.

CATEGORY C - ROADS & BRIDGES

• Roads and streets
• Bridges
• Culverts and Low Water Crossings
• Sidewalks
• Curbs and Gutters
• Traffic Lights and Control Signs
• Guardrails
  

CATEGORY D - WATER CONTROL FACILITIES

• Dams
• Levees
• Canals
• Jetties and Breakwaters
• Debris Catch Basins
• Diversion Structures
• Drop Structures
  

CATEGORY E - BUILDINGS AND EQUIPMENT

• Buildings
• Furnishings and Equipment
• Inventory
• Consumable Supplies
• Service Equipment
• Vehicles
  

CATEGORY F - UTILITIES

• Storm and Sanitary Sewers
• Water Lines
• Solid Waste Disposal
• Power Generation, Transmission and Distribution Systems
• Telephone Systems
• Lift Stations and Pump Stations
  

CATEGORY G - Recreation & Other

• Playgrounds, Stadiums, Ball Fields
• Swimming Pools
• Boat Docks and Piers
• Bath Houses and Restrooms
• Tennis Courts
• Picnic Tables and Grills
• Golf Courses
• Man-made Engineered and Maintained Beaches
  

DISASTER DOCUMENTATION PACKAGE FOR PUBLIC ASSISTANCE GRANTS

FEDERAL EMERGENCY MANAGEMENT AGENCY
PUBLIC ASSISTANCE APPLICANT HANDBOOK

Note: Download and print out the following forms:.

FEMA Form 90-49, "Request for Public Assistance." (Rich Text Format)

FEMA Form 90-91, "Project Worksheet" (Rich Text Format)
FEMA Form 90-91, "Project Worksheet Instructions" (Rich Text Format)

FEMA Form 90-91B, "Project Worksheet--Cost Estimate Continuation Sheet" (Rich Text Format)

FEMA Form 90-91C, "Project Worksheet --Maps & Sketches Sheet (Rich Text Format)

FEMA Form 90-120, Special Considerations Worksheet (Rich Text Format)

FEMA Form 90-121, PNP Facility Questionnaire (Rich Text Format)

Rich Text Format, MS Word 95 Format, and MS Word 97 Format versions of the FEMA Public Assistance Forms can be found on FEMA's Website by clicking here: http://www.fema.gov/r-n-r/pa/appfrm2.htm

APPENDIX D - RECORDKEEPING FORMS AND INSTRUCTIONS

GENERAL

It is essential that you accurately document the expenses incurred in disaster response and recovery. Accurate documentation will help you to:

• Recover all of your eligible costs.
• Have the information necessary to develop your disaster projects.
• Have the information available, which the State and FEMA will need to see, to validate the accuracy of your small projects.
• Be ready for any State or Federal audits or other program or financial reviews.

There are many ways to maintain documentation of your records. What's important is that you have the necessary information readily available and that all this information is in a usable format. Your records must be compiled under the Project Number as shown on FEMA's Project Worksheet. The Project Number will be given to you by the Public Assistance Coordinator.

A set of five summary records has been developed to assist you in organizing your project documentation. These forms are optional. If you already have a system you want to use, you may do so, if it shows the information outlined above.

The summary records are:

1. The Force Account Labor Summary Record -- used to record your personnel costs.
2. Force Account Equipment Summary Record -- used to record your equipment use costs.
3. Materials Summary Record - used to record the supplies and materials that you take out of stock or purchase.
4. Rented Equipment Summary Record --- used to record the costs of rented or leased equipment.
5. Contract Work Summary Record -- used to record the costs or work that you have done by contract.

Also included in this section:

Applicant's Benefits Calculation Worksheet - used to record employees' fringe benefits.

FORCE ACCOUNT LABOR SUMMARY RECORD INSTRUCTIONS

Click here to Print out FEMA Form 90-123, "Force Account Labor Summary Record" (Rich Text Format)

Force account is the term to refer to your own personnel and equipment. Keep the following points in mind when compiling force account labor information:

Record regular and overtime hours separately.

Record the benefits separately for regular and overtime hours. Most overtime hours include fewer benefits than regular hours.

Attach a Applicant's Benefit Calculation Worksheet giving a breakdown of what is included in your benefits, by percentages, e.g., social security -- 15.2%, worker's compensation -- 4.3%, insurance -- 18.5%, etc. You can use an average rate if you have different benefit rates for different employees.

COMPLETE THE RECORD AS FOLLOWS:

1. Applicant: Enter the organization's name.
2. PA ID: Enter the computer tracking number that FEMA assigns to your organization. Your Public Assistance Coordinator can tell you what it is if you don't know it.
3. PW #: Enter the project number that you have assigned to this project. If you know the project number assigned by FEMA use that number.
4. Disaster Number: Enter the declaration number for this disaster here. The Public Assistance Coordinator can tell you what it is if you don't know it.
5. Location/site: Enter physical address or location of project.
6. Category: Enter category of work, if known.
7. Period covering: Enter time period referenced for the information contained on this sheet.
8. Description of work performed: Briefly described the type of work that was performed.

• Name: Enter the names of each employee who worked on the project.
• Title: Enter the title or occupation of each employee who worked on the project.
• REG: Enter the regular hours that each employee worked on the project.
• OT: Enter overtime hours that each employee worked on the project. REMINDER: Only overtime is eligible for reimbursement for emergency work. Record both regular and overtime hours, so that personnel hours can be compared with equipment use hours, if necessary.
• Total HR: Total the hours for each employee and enter the result in this block.
• Hourly Rate: Enter each employee's hourly rate.
• Benefit Rate/HR: Enter each employee's hourly benefit rate. There should be different percentages for benefits pertaining to regular and overtime wages.
• Total Hourly: Add the employee's hourly rate in the Rate/Hr block and the hourly benefits rate in the Benefits/Hr block and enter the results here.
• Total Costs: Multiply the entries in the Total Hours and Total Hourly and enter the result here.
• Total Cost: Multiply the entries in the Total Hr and Total Rate/Hr blocks and enter the result here.
• Total Cost for Force Account Labor Regular Time: Add the entries in the Total Cost, REG block for each employee and enter the results here.
  

FORCE ACCOUNT EQUIPMENT SUMMARY RECORD INSTRUCTIONS

Click here to print out FEMA Form 90-127, "Force Account Equipment Summary Record." (Rich Text Format)

Force account is the term to refer to your own personnel and equipment. Keep the following points in mind when compiling force account labor information:

Complete the record as follows:

1. Applicant: Enter your organization's name.
2. PA ID: Enter the computer tracking number that FEMA assigns to your organization. Your Public Assistance Officer can tell you what it is if you don't know it.
3. PW #: Enter the project number that you have assigned to this project. If you know the project number assigned by FEMA, use that number.
4. Disaster Number: Enter the declaration number for this disaster here. The Public Assistance Coordinator can tell you what it is if you don't know it.
5. Location/site: Enter the physical address of location of the project.
6. Category: Enter category of work, if known.
7. Period Covering: Enter time period referenced for the information contained on this sheet.
8. Description of work performed: Briefly describe the type of work that was performed.

• Type of equipment: Enter a brief description of the equipment, including the rated horsepower of the equipment. Be sure to include this information if you also use a trade name or common name to describe the equipment, e.g., Ditch Witch.
• FEMA Code: Enter the FEMA Cost Code for the equipment
• Operator's Name: Enter the equipment operator's name.
• Date/Hours Used: Enter the dates and hours the equipment was used on the project.
• Total Hours: Enter the total hours the equipment was in use.
• Equipment rate: Enter the hourly cost to use the equipment.
  
  
• Total Cost: Multiply the number in the Total Hours block by the number in the quipment Rate block and enter the results here.
• Grand Totals: Add the numbers in the Total Hours blocks and Total Cost blocks and enter the results here.

MATERIALS RECORD SUMMARY INSTRUCTIONS

Click here to print out FEMA Form 90-124, "Materials Summary Record." (Rich Text Format)

This form is used to record the costs of supplies and materials purchased in response to the disaster or used to repair damages caused by the disaster.

Complete the record as follows:

1. Applicant: enter your organization's name.
2. PA ID: Enter the computer tracking number that FEMA assigns to your organization. Your Public Assistance Coordinator can tell you what it is if you don't know it.
3. PW #: Enter the project number that you have assigned to this project. If you know the project number assigned by FEMA, use that number.
4. Disaster Number: Enter the declaration number for this disaster here. The Public Assistance Coordinator can tell you what it is if you don't know it.
5. Location/Site: Enter physical address or location of project.
6. Category: Enter category of work, if known
7. Period Covering: Enter time period referenced for the information contained on this sheet.
8. Description of work performed: briefly describe the type of work that was performed.
   

• Vendor: Enter the name of the supplier if the material was bought specifically as a result of the disaster.
• Description: Enter a brief description of the supplies or materials used or purchased.
• Quantity: Enter the amout of material used (e.g., number, tonnage, etc.)
• Date Purchased: Enter the date on the invoice
• Date used: Enter the date actually used/installed
• Info from: Check whether information entered on the form was obtained from actual invoice or if material was taken from stock on hand.
• Grand total: Add the numbers in the Total Price blocks and enter the result here.
  

RENTED EQUIPMENT SUMMARY RECORD INSTRUCTIONS

Click here to print out FEMA Form 90-125, "Rented Equipment Summary Record." (Rich Text Format)

This form is used to record the costs of equipment that you had to rent or lease
to respond to the disaster or to be used in making repairs to damages caused by
the disaster.

Complete the record as follows:

1. Applicant: Enter your organization's name.
2. PA ID: Enter the computer tracking number that FEMA assigns to your organization. Your Public Assistance Coordinator can tell you what it is if you don't know it.
3. PW #: Enter the project number that you have assigned to this project. If you know the project number assigned by FEMA, use that number.
4. Disaster Number: Enter the declaration number for this disaster here. The Public Assistance Coordinator can tell you what it is if you don't know it.
5. Location/site: Enter physical address or location of project.
6. Category: Enter category of work, if known.
7. Period Covering: Enter time period referenced for the information contained on this sheet.
8. Description of work performed: Briefly describe the type of work that
   was performed.

• Type of Equipment: Enter a brief description of the equipment that you leased or rented, including the rated horsepower or capacity of the equipment. Be sure to include this information if you also use a trade name or common name to describe the equipment, e.g., Ditch Witch.
• Dates/Hours Used: Enter the dates and hours the equipment was used on the project.
• Rate Per Hour: Enter the hourly rental or lease cost of the equipment.
  Indicate if the equipment was rented on a daily, weekly, or monthly rate, instead of an hourly rate. List in appropriate column if operator costs were included.
• Total Cost: Multiply hours Used by Hourly Rate charged and enter total cost here.
• Vendor: Enter the name of the company that rented or leased the equipment to you.
• Invoice No.: Enter billing invoice number.
• Date / Amount Paid: Enter date of payment and amount of check.
• Check No.: List check number that was used to pay for equipment rental.
• Grand Total: Add the dollar figure from the Amount Paid blocks and enter total here.

CONTRACT WORK SUMMARY RECORD - INSTRUCTIONS

Click here to print FEMA Form 90-126, "Contract Work Summary Record." (Rich Text Format)
Click here to print FEMA Form 90-126, "Contract Work Summary Record." (PDF)

This form is used to record the costs of contracts that you awarded to respond to
the disaster or to make repairs to damages caused by the disaster.

Complete the record as follows:

1. Applicant: Enter your organization's name.
2. PA ID: Enter the computer tracking number that FEMA assigns to your organization. Your Public Assistance Coordinator can tell you what it is if you don't know it.
3. PW #: Enter the project number that you have assigned to this project. If you know the project number assigned by FEMA, use that number.
4. Disaster Number: Enter the declaration number for this disaster here. The Public Assistance Coordinator can tell you what it is if you don't know it.
5. Location/site: Enter physical address or location of project.
6. Category: Enter category of work, if known.
7. Period Covering: Enter time period referenced for the information contained on this sheet.
8. Description of work performed: Briefly describe the type of work that was performed.

• Invoice Number: Enter the invoice number.
• Dates Worked: Enter the dates that contractor work on the project.
• Contractor: Enter the name of the contractor receiving the contract.
• Billing/Invoice Number: Enter invoice or billing number submitted by contractor.
• Amount: Enter the total dollar figure listed on the invoice for that project.
• Comments - Scope: Enter a brief description of the work the contractor performed and/or other pertinent comments.
• Grand Total (includes contract labor): Add the numbers in the Amount column and enter the result here.
  

APPLICANT'S BENEFITS CALCULATION WORKSHEET

Click here for FEMA Form 90-128, Applicant's Benefits Calculation Worksheet. (Rich Text Format)

Benefits Calculation

Fringe benefits for force account labor is eligible. Except in extremely unusual cases, fringe benefits for overtime will be significantly less than regular time.

The following steps will assist in calculating the percentage of fringe benefits paid on an employee's salary. Note that items and percentages will vary from one entity to another.

1. The normal year consists of 2080 hours (52 weeks x 5 workdays/week x 8 hours/day). This does not include holidays and vacations.
2. Determine the employee's basic hourly pay rate (annual salary/2080 hours).
3. Fringe benefit percentage for vacation time: Divide the number of hours of annual vacation time provided to the employee by 2080 (80 hours (2 weeks)/2080 = 3.85%).
4. Fringe benefit percentage for paid holidays: Divide the number of paid holiday hours by 2080 (64 hours (8 holidays)/2080 = 3.07%).
5. Retirement pay: Because this measure varies widely, use only the percentage of salary matched by the employer.
6. Social Security and Unemployment Insurance: Both are standard percentages of salary.
7. Insurance: this benefit varies by employee. Divide the amount paid by the city or county by the basic pay rate determined in Step 2.
8. Workman's Compensation: this benefit also varies by employee. Divide the amount paid by the city or county by the basic pay rate determined in Step 2. Use the rate per $100 to determine the correct percentage. Note: Typically, you should not be charging the same rate for regular time and overtime. Generally, only FICA (Social Security) is eligible for overtime; however, some entities may charge retirement tax on all income.

Sample Rates

Although some rates may differ greatly between organizations due to their particular experiences, the table below provides some general guidelines that can be used as a reasonableness test to review submitted claims. These rates are based on experience in developing fringe rates for several State departments, the default rate is that used for the state of Florida, following Hurricane Andrew (August 1992), and the review of several FEMA claims. The rates presented are determined using the gross wage method applicable to the personnel hourly rate (PHR) method. The net available hours method would result in higher rates.

Paid Fringe Benefits

HCA Matching 7.65% (or slightly less)
Retirement - Regular 17.00% (or less)
Retirement - Special Risk 25.00% (or slightly more)
Health Insurance 12.00% (or less)
Life & Disability Insurance 1.00% (or less)
Worker's Compensation 3.00% (or less)
Unemployment Insurance 0.25% (or less)

Leave Fringe Benefits

Accrued Annual Leave 7.00% (or less)
Sick Leave 4.00% (or less)
Administrative Leave 0.50% (or less)
Holiday Leave 4.00% (or less)
Compensatory Leave 2.00% (or less)

Rates outside of these ranges are possible, but should be justified during the validation process.

SAMPLES OF COMPLETED PUBLIC ASSISTANCE FORMS

Click on these links for completed samples of FEMA Public Assistance Forms.

Sample Request for Public Assistance (Word Document)
Sample Request for Public Assistance (PDF)

Sample Project Worksheet (Word Document)
Sample Project Worksheet (PDF)

Sample Force Account Labor Summary Record (Word Document)
Sample Force Account Labor Summary Record (PDF)

Sample Force Account Equipment Summary Record (Word Document)
Sample Force Account Equipment Summary Record (PDF)

Sample Contract Work Summary Record (Word Document)
Sample Contract Work Summary Record (PDF)