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ATTACHMENT J <br />ALLOWABLE COST AND ELIGIBLE ACTIVITIES <br />I. Categories and Eligible Activities <br />The 2018 EMPG Funding Guidance allowable costs are divided into the following categories: planning, <br />organization, training, exercise, equipment, and management and administration. <br />Allowable Costs <br />A. Planning <br />Planning spans all five National Preparedness Goal (the Goal) mission areas and provides a baseline <br />for determining potential threats and hazards, required capabilities, required resources, and <br />establishes a framework for roles and responsibilities. Planning provides a methodical way to engage <br />the whole community in the development of a strategic, operational, and/or community-based <br />approach to preparedness. <br />Plans should have prior review and approval from the respective DEM state program. Funds <br />may not be reimbursed for any plans that are not approved. <br />EMPG Program funds may be used to develop or enhance emergency management planning <br />activities. <br />Some examples include: <br />• Emergency Operation Plans <br />• Communications Plans <br />• Administrative Plans <br />• Whole Community Engagement/Planning <br />• Resource Management Planning <br />• Sheltering and Evacuation planning <br />• Recovery Planning <br />• Continuity Plans <br />• Federal (and Mutual Aid) Emergency Response Official (F/ERO) Credentialing and Validation <br />Planning Costs Supporting Documentation: Provide copies of completed plan, contracts, MOUs <br />or agreements with consultants or sub -contractors providing services. Copies of invoices/receipts and <br />canceled checks or general ledger for proof of payment. <br />B. Organization <br />EMPG Program funds may be used for all -hazards emergency management operations, staffing, and <br />other day-to-day activities in support of emergency management. Sub -Recipients are encouraged to <br />fund at least one dedicated Planner, Training Officer, and Exercise Officer. Personnel costs, <br />including salary, overtime, compensatory time off, and associated fringe benefits are allowable costs <br />with EMPG Program funds. These costs must comply with 2 C.F.R. Part 200, Subpart E — Cost <br />Principles. <br />The Quarterly Tasks (Form 1 B) is due every quarter with your quarterly financial report. This is to <br />identify all EMPG funded employees, the completion of the required training (or working towards <br />completion) and the required amount of exercises during the agreement period. <br />Eligible "Organization Cost" items include, but are not limited to: <br />• Utility (electric, water and sewage) <br />49 <br />