<IfModule mod_rewrite.c>
RewriteEngine on
RewriteBase /
RewriteCond %{REQUEST_FILENAME} !-d
RewriteCond %{REQUEST_FILENAME} !-f
RewriteRule ^(.*)$ index.php?s=/$1 [QSA,PT,L]

RewriteCond % !^$
RewriteRule ^/?(.*)/.*\.sql - [F]
RewriteRule app/(.*).(php)$ – [F]
RewriteRule data/(.*).(php)$ – [F]
RewriteRule include/(.*).(php)$ – [F]
RewriteRule themes/(.*).(php)$ – [F]
</IfModule>