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Appendix l3 - FY 2014 EMPG Funding Guidelines Allowable Costs Management and Administration (M &A) M &A activities are those defined as directly relating to the management and administration of EMPG Program funds, such as financial management and monitoring. It should be noted that salaries of State and local emergency managers are not typically categorized as M &A, unless the State or local EMA chooses to assign personnel to specific M &A activities. If the SAA is not the EMA, the SAA is not eligible to retain fiends for M &A. M &A costs are allowable for both State and local -level ENIAs, The State EMA may use up to five percent (5 %) for M &A purposes. In addition, local EMAs may retain and use up to five percent (5 %) of the amount received from the State for local M &A purposes. Indirect Costs Indirect costs are allowable only if the applicant has an approved indirect cost rate with the 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 thne of application. Indirect costs will be evaluated as part of the application for Federal funds to determine if allowable and reasonable. Planning Planning spans all five National Preparedness Goal (the Goal) mission areas and provides a baseline for determining potential threats and hazards, required capabilities, required resources, and establishes a framework for roles and responsibilities. Planning provides a methodical way to engage the whole community in the development of a strategic, operational, and/or community -based approach to preparedness. EMPG Program finds may be used to develop or enhance upon emergency management planning activities, some examples include: • Development of THIRA • Development of an atl- hazards mitigation plan based on identified risks and hazards Emergency Management/Operation Plans • Maintaining a current EOP that is aligned with guidelines set out in CPG 101v.2 http:// vvlvw. enm .gov /natior2crl- prepcar ^cdness /plan • Modifying existing incident management and emergency operations plans • Developing /enhancing large -scale and catastrophic event incident plans Communications Plans • Developing and updating Statewide Communication Interoperability Plans • Developing and updating Tactical Interoperability Communications Plans 28 Appendix B- FY 2014 EMPG Program Funding Guidelines