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<br />Section 2 ‒ Federal Changes and Initiatives | 2024 <br />Indirect Costs <br />Cont. <br />to date must be claimed. At that time, a Grant Subaward <br />Modification reflecting the rate change must also be <br />submitted to Cal OES, along with a copy of the new Indirect <br />Cost Rate Agreement. <br />The FEMA Preparedness Grants Manual, published by FEMA, <br />states that State and local governments are not permitted to <br />use the de minimis rate. These costs are allowable only when <br />an exception is granted to the SAA by FEMA per 2 C.F.R. <br />Part 200, Appendix VII, paragraph D.1.b. <br />Equipment <br />Typing/ <br />Identification <br />Allowable EMPG equipment is listed on the FEMA Authorized <br />Equipment List (AEL) website, and includes equipment from <br />the following AEL Sections: <br />and Use • Personal Protective Equipment (Category 1) <br />• Information Technology (Category 4) <br />• Cybersecurity Enhancement Equipment (Category 5) <br />• Interoperable Communication Equipment (Category 6) <br />• Detection Equipment (Category 7) <br />• Power Equipment (Category 10) <br />• Chemical, Biological, Radiological, Nuclear, and <br />Explosive (CBRNE) Reference Materials (Category 11) <br />• CBRNE Incident Response Vehicles (Category 12) <br />• Physical Security Enhancement Equipment (Category 14) <br />• CBRNE Logistical Support Equipment (Category 19) <br />• Other Authorized Equipment (Section 21) <br />Subrecipients should analyze the cost benefits of purchasing <br />versus leasing equipment, especially high cost items and <br />those subject to rapid technical advances. <br />Large equipment purchases must be identified and <br />explained. For more information regarding property <br />management standards for equipment, refer to 2 C.F.R. <br />including § 200.310, § 200.313, and § 200.316. <br />Subrecipients that allocate FY 2024 EMPG funds for <br />equipment are required to type and identify the capability <br />associated with that equipment. Also, per FEMA policy, the <br />purchase of weapons and weapon accessories are not <br />allowed with EMPG funds. Special rules apply to critical <br />emergency supplies; refer to the FEMA Preparedness Grants <br />Manual for additional information. <br />8