Alabama Administrative Code Chapter 320-1-1 — Financial Management

320 Alabama Emergency Management Agency

Ala. Admin. Code r. 320-1-1-.01 Background

Financial management includes all the procedures necessary to record the receipt, obligation and expenditure of funds; determine financial requirements and prepare budgets; prepare financial statements; establish accounts and records; and, to submit requested reports. Financial management is the responsibility of the Fiscal Division of the AEMA.

History

• Authority: Code of Ala. 1975, §§ 31-9-1, et seq.
• Filed June 13, 1990.

Ala. Admin. Code r. 320-1-1-.02 General

The Fiscal Division is responsible to the director, AEMA, for all matters pertaining to administrative and fiscal functions including budget, financial accounting, federal assistance, and property management. The division administers the property programs for the agency including acquisition, property accounting, inventory control and disposition. It administers the personnel program of the local emergency management organizations; assists with budget preparation, purchasing, distribution of supplies, etc. The division is responsible for the development and maintenance of records which account for all funds, state, federal or other, received by, expended or passed through the agency; prepares financial statements and budgets and assists with presentations to the budget committee and the legislature.

History

• Authority: Code of Ala. 1975, §§ 31-9-1, et seq.
• Filed June 13, 1990.

Ala. Admin. Code r. 320-1-1-.03 Funding

The Governor has designated the Director, Alabama Emergency Management Agency, as the officer of the state authorized to accept federal funding for emergency management purposes. Funds received will be deposited with the State Treasurer and disbursed by the State Comptroller subject to requisition by the Director, AEMA. Section 18, Alabama Law, 1955, Act No. 47, authorizes the Governor or the governing body of a political subdivision acting with the consent of the Governor to accept federal funds in the form of gifts, loans, or grants.

(a) Funds for the operation of AEMA are authorized in an appropriation made by the legislature based on a budget submitted in accordance with Code of Ala. 1975, §§ 41-4-80 through 41-4-96.

(b) Funding for local emergency management organizations is authorized by Code of Ala. 1975, §§ 31-9-10, 31-9-24. Budgets are submitted as required by the political subdivision, and as specified in paragraph V.C.2c(2) of the Alabama Emergency Management Agency Administrative Manual, dated October 1, 1985, and revised December 15, 1988.

(c) Accounts to manage local funding should be established within the local government's existing accounting system.

(d) Under the Emergency Management Assistance (EMA) Program (formerly P & A), funds are provided by the Federal Emergency Management Agency (FEMA) as authorized in Public Law 81-920 for the purpose of increasing the operational capability at the state and local level. These funds can be expended for necessary and essential personnel and administrative expenses which include but are not limited to salaries, benefits, travel, office supplies and equipment and administrative communications. The state and/or local governments must match on a one-for-one basis financial assistance provided for EMA Program purposes. To be eligible to receive EMA Program funds to support a local emergency management program, a political subdivision must meet the criteria as referenced in the Alabama Emergency Management_Agency Administrative Manual, dated October 1, 1985, and revised December 15, 1988.

(e) Local jurisdictions desiring project application funds and maintenance and services funds must follow the criteria as outlined in the Alabama Emergency Management Agency Administrative Manual, dated October 1, 1985, and revised December 15, 1988.

(f) State and local agencies will maintain such accounts, records, papers and other pertinent supporting materials which will permit an accurate determination of the status of federal and other contributions as outlined in the Alabama Emergency Management Agency Administrative Manual, dated October 1, 1985, and revised December 15, 1988.

(g) The Alabama Emergency Management Agency negotiates with the Alabama Power Company and the Tennessee Valley Authority for utility funds that are required to support off-site emergency planning at their nuclear power plants. These negotiations are based on federal mandates for emergency preparedness.

History

• Authority: Code of Ala. 1975, §§ 31-9-1, et seq.
• Filed June 13, 1990.

Ala. Admin. Code r. 320-1-1-.04 Adoption By Reference

For the purpose of effective implementation under the Alabama Administrative Procedure Act of the specific federal programs administered by the agency, the following federal acts and regulations, as well as state regulations, are hereby adopted by reference:

(a) Civil Preparedness Guide (CPG 1-3, Federal Assistance Handbook) (CCA General Program Guidelines);

(b) Civil Preparedness Guide (CPG 1-32, Federal Assistance Guidelines);

(c) Civil Preparedness Guide (CPG 1-38, Comprehensive Cooperative Agreement Policies and Procedures);

(d) Civil Preparedness Guide (CPG 2-14, Letter of Credit Policies and Procedures - For Recipient Organizations);

(e) Federal Regulations Dealing with Common Rules - Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments;

(f) Federal Office of Management and Budget (OMB) Circular A-102;

(g) Federal Office of Management and Budget (OMB) Circular A-87;

(h) Federal Regulations, Public Law 81-920; and

(i) Fiscal Procedures Manual of Instructions, Department of Finance, State of Alabama.

History

• Authority: Code of Ala. 1975, §§ 31-9-1, et seq.
• Filed June 13, 1990.