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the purchase and installation of a vehicle-mounted e�aust filtration system for any vehicle purchased with grant funds. Additionally, operator training may be eligible for any vehicle award if j ustified in the narrative. As stated above, vehicle recipients from previous AFG program years are ineligible for a vehicle award in this program year (FY 2004). Applicants will not be allowed to modify the scope of work of a vehicle award, i.e., change the type of vehicle requested after award. Vehicles contracted for or otherwise purchased prior to the end of the established application period are not eligible for funding. Aircraft, bulldozers, and construction-related equipment are also not eligible. Other Eligible Costs. Administrative Costs. Administrative costs are allowable under any of the program areas listed above in accordance with ONIB Circular A-87 or OMB Circular A- 122, as applicable. (For more information about Circulars, go to www.whitehouse.�ov/omb/circulars.) Applicantsmay apply for administrative costs if the costs are directly related to the implementation of the program for which they are applying. Administrative costs are identifiable costs directly associated with the implementation and management of the grant. If you are requesting administrative expenses, you must list the costs under the "Other" category in the budget and explain what the costs are for in your proj ect narrative. The administrative costs should be based on actual expenses, not a percentage of the overall grant. We will reimburse actual expenses only. Examples of eligible administrative costs would be shipping, office supplies, computers associated with the NFIRS reporting requirements, etc. The cost of a grant writer (if specifically listed on your application), is eligible and can be charged to �