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Allowable equipment includes equipment from the following AEL categories: • Personal Protective Equipment (PPE) (Section 1) • Information Technology (Section 4) • Interoperable Communications Equipment (Section 6) • Detection Equipment (Section 7) • Decontamination Equipment (Section 8) • Medical Equipment (Section 9) • Power Equipment (Section 10) • Physical Security Enhancement Equipment (Section 14) • CBRNE Logistical Support Equipment (Section 19) • Other Authorized Equipment (Section 21) General Purpose Vehicles: In addition to the above, general purpose vehicles may be procured in order to carry out the responsibilities of the EMPG-S. If Sub -Recipients have questions concerning the eligibility of equipment not specifically addressed in the AEL, they should contact their Division Grants Manager for clarification. Applicants should analyze the cost benefits of purchasing versus leasing equipment, especially high cost items and those subject to rapid technical advances. Large equipment purchases must be identified and explained. For more information regarding property management standards for equipment, please reference 2 C.F.R. Part 200, including 2 C.F.R. §§ 200.310, 200.313, and 200.316. Funding for Critical Emergency Supplies: Critical emergency supplies—such as shelf stable products, water, and basic medical supplies—are an allowable expense under EMPG-S. Each county must have the Division's approval of a five-year viable inventory management plan prior to allocating grant funds for stockpiling purposes. The inventory management five-year plan should include a distribution strategy and related sustainment costs if the grant expenditure is over $100,000. Equipment Acquisition Costs Supporting Documentation • Provide copies of invoices, receipts and cancelled checks, credit card statements, bank statements for proof of payment. • Provide the Authorized Equipment List (AEL) # for each equipment purchase. Reference: DHS FY 2020 EMPG-S Notice of Funding Opportunity D. TRAINING EMPG-S funds may be used for a range of emergency management -related training activities to enhance the capabilities of local emergency management personnel assigned to support the COVID-19 public health emergency. Allowable training -related costs include the following: Develop, Deliver, and Evaluate Training. This includes costs related to administering the training: planning, scheduling, facilities, materials and supplies, reproduction of materials, and equipment. Training should provide the opportunity to demonstrate and validate skills learned, as well as to identify any gaps in these skills. Any training or training gaps, including those for children and individuals with disabilities or access and functional needs, should be identified in the Integrated Preparedness Program (IPP) and addressed in the training cycle. States are encouraged to use existing training rather than developing new courses. When developing new courses states are encouraged to apply the Analyze, Design, Develop, Implement and Evaluate (ADDIE) model for instruction design. Overtime and Backfill. The entire amount of overtime costs, including payments related to backfilling personnel, which are the direct result of attendance at FEMA and/or 37