New Mexico Administrative Code
Title 10 - PUBLIC SAFETY AND LAW ENFORCEMENT
Chapter 10 - DRUG CONTROL PROGRAMS
Part 2 - APPLICATION PROCEDURES GOVERNING THE RECOVERY AND REINVESTMENT: EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM
Section 10.10.2.16 - ALLOWABLE/UNALLOWABLE EXPENSES
Current through Register Vol. 35, No. 6, March 26, 2024
In order to ensure the most efficient and effective use of grant funds, applicants must adhere to the following.
A. Administrative expenses: Applicants shall limit total administrative expenses to no more than five percent (5%) of their grant award. The cost of operating and maintaining facilities, depreciation, and administrative salaries are examples of administrative costs.
B. General salaries and personnel costs: Payment of personnel costs with grant funds is permitted if the costs are part of an approved program or project. Applicants must provide a copy of their agency's overtime policy with the grant application for review and prior approval by the department of public safety prior to overtime reimbursement. General salary and personnel costs must:
C. Expenditures for purchase of services, evidence, and information (confidential funds): Formula grant funds which may be used for confidential expenditures are defined as funds used for the purchase of services, purchase of physical evidence and information, including buy money, flash rolls, etc. Guidelines related to confidential expenditures are found in OJP financial guide for grants. The grants management bureau has the authority to approve the allocation, use, and expenditure of formula funds for confidential expenditures. All applications containing projects which utilize funds for confidential expenditures must contain an assurance that the guidelines found in OJP financial guide for grants will be followed.
D. Land acquisition: Acquisition of land with grant funds is prohibited.
E. Audit costs: Expenses associated with conducting audits of programs/projects funded with formula grants are allowable expenses and may be paid with administrative funds, program funds, or a combination of both.
F. Non-supplanting: Formula grant funds shall not be used to supplant applicant funds, but will be used to increase the amount of such funds that would, in the absence of federal aid, be made available for law enforcement activities.
G. Participation in drug enforcement administration task forces: Formula grant funds may be used for expenses associated with participation of the state or units of local government, or combination thereof, in the state and local task force program established by the drug enforcement administration (Section 504 (c) of the act).
