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<br /> <br /> THSGP Appendix | February 2021 Page B-5 <br />proposal at the time of application. Applicants who do not have a current negotiated indirect cost rate <br />agreement (including a provisional rate) and wish to charge the de minimis rate must reach out to the <br />Grants Management Specialist for further instructions. Applicants who wish to use a cost allocation plan <br />in lieu of an indirect cost rate must also reach out to the Grants Management Specialist for further <br />instructions. Post-award requests to charge indirect costs will be considered on a case-by-case basis and <br />based upon the submission of an agreement or proposal as discussed above or based upon the de minimis <br />rate or cost allocation plan, as applicable. <br /> <br />Allowable Direct Costs <br />The following pages outline global allowable costs guidance specifically applicable to THSGP. <br />Allowable activities made in support of the national priorities, as well as other capability-enhancing <br />projects must fall into the categories of planning, organization, equipment, training, or exercises <br />(POETE). Additional detail about each of these allowable expense categories, as well as sections on <br />additional activities including explicitly unallowable costs is provided. In general, recipients should <br />consult their FEMA Preparedness Officer prior to implementing any investment to ensure that it clearly <br />meets the allowable expense criteria established by the guidance. <br /> <br />Recipients are encouraged to use grant funds for evaluating grant-funded project effectiveness and return <br />on investment aligned to the relevant POETE element, and FEMA encourages grant recipients to provide <br />the results of that analysis to FEMA. <br /> <br />Planning <br />Planning efforts can include prioritizing needs, updating preparedness strategies, and allocating resources <br />across stakeholder groups (e.g., law enforcement, fire, emergency medical services, health care systems, <br />public health, behavioral health, public works, rural water associations, agriculture, information <br />technology, emergency communications, and the general public, including people with disabilities) and <br />levels of government. Planning provides a methodical way to engage the whole community in thinking <br />through the life cycle of potential crises, determining required capabilities, and establishing a framework <br />for roles and responsibilities. Planning must include participation from all stakeholders in the community <br />who are able to contribute critical perspectives and may have a role in executing the plan. Planning should <br />be flexible enough to address incidents of varying types and magnitudes. <br /> <br />Planning activities should focus on the prevention, protection, mitigation, response, and recovery mission <br />areas outlined in the Goal. All jurisdictions are encouraged to work with Citizen Corps Whole <br />Community Councils, nongovernmental entities, and the general public in planning activities. Whole <br />community planning should integrate program design and delivery practices that ensure representation <br />and services for under-represented diverse populations that may be more impacted by disasters including <br />children, seniors, individuals with disabilities or access and functional needs, individuals with diverse <br />culture and language use, individuals with lower economic capacity and other underserved populations. <br />Recipients must use the CPG 101 v2, Third Edition in order to develop robust and effective plans. <br /> <br />For additional planning and resource information, please see: <br />http://www.fema.gov/pdf/about/divisions/npd/CPG_101_V2.pdf <br />http://www.ready.gov/citizen-corps <br />http://www.fema.gov/community-emergency-response-teams <br />www.ready.gov/kids <br />http://www.fema.gov/media-library/assets/documents/94775. <br />https://www.fema.gov/sites/default/files/2020-06/national_disaster_recovery_framework_2nd.pdf <br />