Utah Admin. Code 990-101-3

Current through Bulletin 2024-23, December 1, 2024

Section R990-101-3 - Allowable Expenditures

(1) Warehousing. An expenditure directly related to:

(a) receiving, sorting, weighing, handling, and storing of food and food ingredients;

(b) the direct personnel cost for a warehousing activity;

(c) warehouse equipment, including:

(i) a scale;

(ii) a fork lift;

(iii) a pallet jack;

(iv) shelving;

(v) refrigeration equipment; and

(vi) supplies for food storage; and

(d) a cost for the space associated with or used for the warehousing activity including:

(i) utilities;

(ii) insurance;

(iii) cleaning supplies;

(vi) pest control;

(vii) a minor repair; or

(viii) maintenance.

(2) Distributing. An expenditure directly related to packaging and transporting food and food ingredients to another agency or organization that provides food and food ingredients to qualified low-income individuals and households, including:

(a) the direct personnel cost for a distributing activity; and

(b) a transportation equipment cost including:

(i) a refrigeration unit;

(ii) insurance on a vehicle used exclusively to pick up and drop off food and food ingredients;

(iii) fuel;

(iv) licensing; and

(v) a minor repair; or

(vi) maintenance.

(3) Providing. An expenditure directly related to providing food and food ingredients directly to low-income individuals and households, including:

(a) the direct personnel cost for client intake;

(b) case management;

(c) meal preparation;

(d) delivery of meals to a home-bound client or congregate meal site; and

(e) an operational expenditure, including:

(i) a telephone;

(ii) a computer system used to track client eligibility, food intake and distribution;

(iii) staff and volunteer training costs such as food safety training;

(iv) a food handler's permit; and

(v) any other direct cost which is reasonable and necessary.

(4) Direct personnel costs.

(a) The cost for personnel directly involved in:

(i) collecting, transporting, receiving, weighing, sorting, handling, or packaging food and food ingredients;

(ii) dispensing food and food ingredients directly to an eligible client;

(iii) preparing, serving or delivering meals to an eligible clients and

(iv) providing case management services directly to an eligible food bank client.

(b) The personnel cost for a staff member who works in both QEFAF and non-QEFAF supported activities is allowable only to the extent the staff member is engaged in the activities described in Subsection R990-101-3(4) and must be supported by a time and activity report.

(c) A personnel cost, including:

(i) salaries and wages;

(ii) employer's payroll tax; and

(iii) fringe benefits.

(5) Administrative expenditures. QEFAF funds expended by a Qualifying Agency for administrative costs shall not exceed 10% of the total distributions received by that Qualifying Agency under the QEFAF program for any fiscal year.

Utah Admin. Code R990-101-3

Amended by Utah State Bulletin Number 2017-15, effective 7/10/2017

Amended by Utah State Bulletin Number 2020-10, effective 5/9/2020