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Appendix B — EY 2015 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 EMAs. The state EMA may use up to Eve percent (S%) of the EMPG award 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 under this program as described in 2 CY R. § 204.414. With the exception of recipients who have never received a negotiated indirect cost rate as described in 2 C.F.R. § 200.4140, recipients must have an approved indirect cost rate agreement with their cognizant Federal agency to charge indirect costs to this award. 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, and must be provided to FEMA before indirect costs are charged to the award. 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 fi.lnds may be used to develop or enhanco emergency management planning activities. Some examples include; • Development of THIRA and SPR Development of an all -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 h.tt�.s:!/�-�wvv. e�rrci, loo/rraeclia-la�rc�r %r,ss�G.s/cic�cicrrac�2ts/2S9i5 • 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 31 Appendix B- FY 2015 EiUIPG Program Funding Guidelines