Typically, preventive maintenance funds are earmarked for maintenance of vehicle fleets, reimbursement of worker salaries when appropriate, and other preventive maintenance activities that may include facilities. However, during the COVID-19 pandemic, the range of items that could be purchased with this ALI was broader and FTA allowed for the purchase of equipment or goods that were not primarily for preventive maintenance, but also served for protection and mitigation against the transmission of COVID-19. During the pandemic, and because the air conditioning system in the main building of the facility was out of service due to a major breakdown, the Authority used $25,817 for the purchase of air conditioning units to provide employees with a healthy environment. Air conditioners are classifed as equipment. The expanded budget narrative contained in the award clearly states that the goods and equipment purchased with these funds must be health related or protective equipment. It is well known that air conditioning units not only regulate temperture and humidity, but are also crucial for infection control because of their ability to ensure adequate ventilation to prevent the circulation of arborne pathogens that could lead to the spread of viruses, including COVID-19. These units also have filters that work in the fight against viruses, pathogens, contaminants that could reduce infections. Regarding the operating expenses incurred during the specified period, we agree with auditors that this action fell outside of that period. While expenses are eligible under this Alocation Line Item Number, we will exercise extreme caution when considering the reimbursement of operating expenses incurred within the established period in future. Before approving any reimbursement request for operating assistance, we will verify that the reimbursement request is within the period described in the award. The Budget, Finance and Federal Funds offices, which are involved in this process, will implement stricter procedures to verify dates and periods prior to any reimbursement. This will ensure full compliance with FTA requirements.