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E. Unauthorized Expenditures Expenditures for items such as general-use software (word processing , spreadsheet, graphics, etc. ) General-use computers and related equipment General-use vehicles Licensing fees Weapons systems and ammunition Construction or renovation of facilities that would have been reasonably necessary due to non-terrorist threats Activities unrelated to the completion and implementation of the SHSGP Other items not in accordance with the Authorized Equipment List or previously listed as allowable costs Recurring Costs Funding may not be used to supplant ongoing , routine public safety activities of state and local emergency responders , and may not be used to hire staff for operational activities or backfill . F. Overtime and Backfill Guidance Overtime: Expenses incurred by those personnel who, as a result of G&T-approved activities, are performing over and above their normal , scheduled work hours or work week. Backfill (also called Overtime as Backfill ) : Expenses incurred by those personnel who are working over and above their normal, scheduled work hours , or work week, in order to perform the duties of other personnel who are temporarily assigned to GST-approved activities outside their core responsibilities . The OJP OC does not distinguish between Overtime and Overtime as Backfill Nthey are both viewed as overtime regardless of whether the individual has performed more hours in their normally assigned place of duty or if the overtime accrued as a result of being re-assigned to a different place of duty. Overtime and backfill do not result in an increase of full-time employees ( FTEs) . II. National Preparedness Initiatives Urban Areas are strongly encouraged to pay close attention to the language in these sections in order to stay abreast of initiatives being highlighted by DHS and to comply with associated program requirements . A. National Incident Management System ( NIMS) NIMS provides a consistent nationwide approach for federal , state, territorial , tribal , and local governments to work effectively and efficiently together to prepare for, prevent, respond to, and recover from domestic incidents , regardless of cause , size or complexity. Since FY2006 is a critical year for initial NIMS adoption , the Recipient should start now by prioritizing FY2006 preparedness assistance (in accordance with the eligibility and allowable uses of the grant) to facilitate its implementation . 1 . Minimum FY2006 NIMS Compliance Requirements Incorporating NIMS into existing training programs and exercises; Ensuring that federal preparedness funding supports NIMS implementation ( in accordance with the eligibility and allowable uses of the grants) ; Incorporating NIMS into emergency operations planning ; Promotion of mutual aid agreements ; and , Institutionalizing the use of the Incident Command System ( ICS) . 29