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purposes, and responding to official informational requests from state and federal oversight authorities. <br />M&A costs include the following categories of activities: <br />• Hiring of full-time or part-time staff or contractors/consultants responsible for activities relating <br />to the management and administration of NSGP funds. Hiring of contractors/consultants must <br />follow the applicable federal procurement requirements at 2 C.F.R. §§ 200.317-200.327; and <br />• Meeting -related expenses directly related to M&A of NSGP funds. <br />M&A costs are allowed under this program as described below: <br />SAA (Recipient) for NSGP-Urban Area (NSGP-UA) and NSGP-State (NSGP-S) M&A: <br />SAAs may use and expend up to the percent noted in the relevant fiscal year (FY) NOFO for <br />M&A purposes (5% for FY 2023) associated with their NSGP-UA and NSGP-S awards. SAAs <br />must be able to separately account for M&A costs associated with the NSGP-UA award from <br />those associated with the NSGP-S, and neither can exceed the percent noted in the relevant FY <br />NOFO (5% of each award for FY 2023). <br />Nonprofit (Subrecipient) for NSGP-UA and NSGP-S, and Community Project Funding <br />M&A: Nonprofit organizations that receive a subaward under this program may use and expend <br />up to the percent noted in the relevant FY NOFO for M&A purposes associated with the <br />subaward (5% of each subaward for FY 2023). <br />Indirect Costs <br />Indirect costs are allowable under this program. S e e t h e P r o c e d u r e s f o r E s t a b <br />S e c t i o 1-S uibnmi "sAri eo n I n f o r ma t i o n" f o r mo r e i n f o r ma t i <br />National Incident Management System (NIMS) Implementation <br />Recipients receiving NSGP funding are strongly encouraged to implement NIMS. NIMS guides all levels <br />of government, nongovernmental organizations (NGO), and the private sector to work together to prevent, <br />protect against, mitigate, respond to, and recover from incidents. NIMS provides stakeholders across the <br />whole community with the shared vocabulary, systems, and processes to successfully deliver the <br />capabilities described in the National Preparedness System. <br />Incident management activities require carefully managed resources (personnel, teams, facilities, <br />equipment, and supplies). NIMS defines a national, interoperable approach for sharing resources, <br />coordinating, and managing incidents, and communicating information. Incident management refers to <br />how incidents are managed across all homeland security activities, including prevention, protection, <br />mitigation, response, and recovery. <br />Utilization of the standardized resource management concepts such as typing, credentialing, and <br />inventorying promote a strong national mutual aid capability needed to support delivery of core <br />capabilities. Recipients should manage resources purchased or supported with FEMA grant funding <br />according to NIMS resource management guidance. <br />Additional information on resource management and NIMS resource typing definitions and job <br />t i t l e s/ p o s i t i o n q u a l i afNI1\dSaCbpipoment�s - Guidance and T oFs QVIA ' s we b s <br />FEMA.gov. Additional information about NIMS in general is available at National Incident Management <br />System I FEMA.gov. <br />���Nos��. e <br />��� <br />FEMA NSGP Appendix 12023 Page C-2 <br />