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E. Funding Restrictions DHS grant funds may only be used for the purpose set forth in the grant, and must be consistent with the statutory authority for the award. Grant funds may not be used for matching funds for other Federal grants/cooperative agreements, lobbying, or intervention in Federal regulatory or adjudicatory proceedings. In addition, Federal funds may not be used to sue the Federal government or any other government entity. Pre-award costs are allowable only with the written consent of DHS and if they are included in the award agreement. IECGP provides planning and governance, training, exercise, personnel activities, and equipment funding to States, territories, and local and tribal governments to carry out initiatives to improve interoperable emergency communications. Specific investments made in support of the funding priorities discussed in Part 1 - Program Funding Goals fall into one of the following five allowable cost categories for IECGP FY 2010: 1. Planning 2. Training 3. Exercise 4. Personnel Activities 5. Equipment Interoperable emergency communications equipment acquisition is an allowable cost category for IECGP in FY 2010. However, the SAA and SWIC/SCIP POC must certify in the Application Template that the State, territory, and/or pass-through recipients have fulfilled the objectives of Priority Groups one and two, as outlined in the Funding Goals section of this grant guidance. Grantees are to use IECGP funds on activities that align with IECGP FY 2010 priorities and their approved SCIPs. The allowable cost matrix summarizes the IECGP allowable cost activities. The following sections provide guidance on activities and allowable costs within each of the five allowable cost categories: Planning Costs. All grantees should use FY 2010 IECGP funds for planning efforts consistent with the goals and objectives identified in the SCIPs or to demonstrate and achieve NECP goals and milestones. Planning activities help to prioritize needs, build capabilities, update preparedness strategies, allocate resources, and deliver preparedness programs across disciplines (e.g., law enforcement, fire, EMS, public health, public works, and transportation) and levels of government. FY 2010 IECGP funds may be used for the following types of interoperable emergency communication planning activities: • Development and/or enhancement of interoperable emergency communications plans. Grant funds may be used to develop and/or enhance interoperable communications plans and to implement the initiatives identified in 15 55A-21