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Section Two: <br />Specific Information, continue~nibit a ofASR <br />Eligible Costs To be allowable under federal awards, costs must meet the criteria as stated in <br />OMB Circular No. A-87, Attachment A. <br />Eligible cost categories are as follows: <br />Personnel Services This includes salary, overtime, <br />time off and asmc;arrA ,r;,,,,A t <br />This is defined as property having a useful life of <br />more than one year and an acquisition cost of <br />$5,000 or more per unit. Allowable equipment <br />categories for FY 2008 EMPG are listed on the <br />web-based Authorized Equipment List (AEL) on <br />the Responder Knowledge Base (RKB), at <br />httn://www.rkb mint org. The FY 2008 EMPG <br />AEL is housed on the RKB and relies heavily on <br />the Standardized Equipment List (SEL) <br />developed by the Inter-Agency Board (IAB) for <br />Equipment Standardization and Interoperability. <br />The AEL maintains the cross-referencing to the <br />SEL in an effort to eliminate redundancy. Both <br />the AEL and SEL are available on the RKB, <br />which also offers an interactive version that <br />provides links to corresponding SEL items and <br />Operating expenses This includes all items not defined as equipment <br />such as printing, postage, communications, data <br />rocessin ,etc. <br />Pass through to locals This includes the funds being passed through to <br />cities and/or other political er,r;r;Pc <br />Another useful Financial Guide for determining eligible costs can be found <br />at: htto://www.dhs.aov/xlibrarv/assets/Grants FinancialManaaementGuide odf <br />Page 35 of 80 <br />FY08 EMPG Recipient Subgrent Guide for Local Government <br />17 <br />