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Funding may be used for the sustainnnom of core capabilities that, while they may not be physically deployable, support national response capabilities such as Geographic /Geospatial Information Systems (GIS), interoperable communications systems, capabilities as defined under the mitigation mission area of the Goal, and fusion centers. Unallowable costs Certain cost items are prohibited under the EMPG Program. For more details on allowable and unallowable direct costs please refer to Appendix B —FY 2014 EMPG Funding Guidelines. iii. Indirect Cosh Indirect costs are allowable under this program, but only if the applicant has an approved indirect cost rate agreement with their cognizant Federal agency. A copy of the approved rate (a fully executed, agreement negotiated with the applicant's cognizant federal agency) is required at the time of application. iv. Other Cost Requirements SAFECOM Grantees (including sub - recipients) who receive awards under the EMPG that wholly or partially provide funding for emergency communication projects and related activities should comply with the most recent version of the SAFECOM Guidance on Emergency Communications Grants hC /hvww.safecornnroUram 2ov /erant /Default nsPx. This Guidance provides recommendations to grantees regarding interoperable emergency communications projects, including allowable costs, eligible activities, grants management best practices for emergency communications grants, and information on technical standards that ensure greater interoperability. The Guidance is intended to ensure that Federally- funded investments are compatible, interoperable, and support the national goals and objectives for improving emergency communications nationwide. Grantees (including sub- recipients) investing in broadband - related investments should review IB 386: Clarification on Use of DHS/FEMA Public Safety Grant Funds for Broadband- Related Expenditures and Investments, and consult their FEMA Regional Program Manager on such Investments before developing applications. Relocating existing systems operating in the T -Band is also allowable. Environmental Planning and Historic Preservation (EHP) Compliance As a Federal agency, FEMA is required to consider the effects of its actions on the environment and /or historic properties to ensure that all activities and programs funded by the agency, including grants- funded projects, comply with Federal EIIP regulations, laws and Executive Orders as applicable. Grantees and sub - grantees proposing projects that have the potential to impact the environment, including but not limited to construction of communication towers, modification or renovation of existing buildings, structures and facilities, or new construction including replacement of facilities, must participate in the FEMA, EHP review 11 FY 2014 EMPG Program 55A -20