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Section Two: Program Specific Information, continue~nib~t s ofASR <br />Other Other Unallowable costs include the following: <br />Unallowable <br />Costs • Expenditures for items such as general-use software (word processing, <br />spreadsheet, graphics, etc), general-use computers and related equipment <br />(other than for associated preparedness or response funcfions), general-use <br />vehicles, licensing fees, weapons systems and ammunition. <br />• Personnel costs (except for costs as detailed above). Costs to support the <br />hiring of sworn public safety officers for the purposes of fulfilling <br />traditional public safety duties or to supplant traditional public safety <br />positions and responsibilities. <br />• Activities unrelated to the completion and implementation of the EMPG. <br />• Other items not in accordance with the portions of the Authorized <br />Equipment List. <br />• Construction and Renovation Costs. As a separate grant program is being <br />established in the near future to support construction and renovation of <br />emergency operations centers, these costs are no longer permitted under <br />EMPG. <br />• Management and Administration Costs. Costs associated with general <br />management and subgrant administration. <br />Page 34 of 80 <br />FYOR EMPG Recipient Subgrant Guide for Local Government 16 <br />