1. (1) Warehousing. An expenditure directly related to:

   1. (a) receiving, sorting, weighing, handling, and storing of food and food ingredients;
   2. (b) the direct personnel cost for a warehousing activity;

   3. (c) warehouse equipment, including:

      1. (i) a scale;
      2. (ii) a fork lift;
      3. (iii) a pallet jack;
      4. (iv) shelving;
      5. (v) refrigeration equipment; and
      6. (vi) supplies for food storage; and

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

      1. (i) utilities;
      2. (ii) insurance;
      3. (iii) cleaning supplies;
      4. (vi) pest control;
      5. (vii) a minor repair; or
      6. (viii) maintenance.

2. (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:

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

   2. (b) a transportation equipment cost including:

      1. (i) a refrigeration unit;
      2. (ii) insurance on a vehicle used exclusively to pick up and drop off food and food ingredients;
      3. (iii) fuel;
      4. (iv) licensing;
      5. (v) a minor repair; or
      6. (vi) maintenance.

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

   1. (a) the direct personnel cost for client intake;
   2. (b) case management;
   3. (c) meal preparation;
   4. (d) delivery of meals to a home-bound client or congregate meal site; and

   5. (e) an operational expenditure, including:

      1. (i) a telephone;
      2. (ii) a computer system used to track client eligibility, food intake and distribution;
      3. (iii) staff and volunteer training costs such as food safety training;
      4. (iv) a food handler's permit; and
      5. (v) any other direct cost which is reasonable and necessary.

4. (4) Direct personnel costs.

   1. (a) The cost for personnel directly involved in:

      1. (i) collecting, transporting, receiving, weighing, sorting, handling, or packaging food and food ingredients;
      2. (ii) dispensing food and food ingredients directly to an eligible client;
      3. (iii) preparing, serving or delivering meals to an eligible client; and
      4. (iv) providing case management services directly to an eligible food bank client.
   2. (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.

   3. (c) Direct personnel costs include:

      1. (i) salaries and wages;
      2. (ii) employer's payroll tax; and
      3. (iii) fringe benefits.
5. (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 the fiscal year.

A Qualified Agency may use QEFAF funds for the following expenditures.

KEY: Qualified Emergency Food Agencies Fund, QEFAF

Date of Last Change: August 15, 2022

Notice of Continuation: June 28, 2022

Authorizing, and Implemented or Interpreted Law: 35A-8-1004