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Sub -Recipients shall comply with all the requirements in 2 C.F.R. Part 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards). Funding is provided to perform eligible activities as identified in the FY 2023 Emergency Management Performance Grant (EMPG) Program Notice of Funding Opportunity (NOFO), consistent with the Department of Homeland Security (DHS) State Strategy. Eligible activities are outlined in the Allowable Cost and Eligible Activity for each category below: Categories and Eligible Activities FY 2023 EMPG allowable costs are divided into the following categories: Planning, Organization, Equipment, Training, Exercise, and Management and Administration in this Agreement. Each category's allowable costs have been listed in the "Budget Detail Worksheet" above. A. Allowable Planning Related Costs Funding may be used for security or emergency planning expenses and the materials required to conduct planning activities. Planning shall be related to the protection of the facility and the people within the facility and should include with access and functional needs as well as those with limited English proficiency. Examples of planning activities allowable under this program include: • Development and enhancement of security plans and protocols; • Development or further strengthening of security assessments; • Emergency contingency plans; • Evacuation/Shelter-in-place plans; • Coordination and information sharing with fusion centers, and • Other project planning activities with prior approval from DHS/FEMA. Planning Costs Supporting Documentation: • Copies of completed plan, contracts, Memorandum of Understanding or agreements with consultants or sub -contractors providing services and documenting hours worked and proof employee was paid (paystubs, earning statements, payroll expenditure reports). • Copies of invoices, receipts and cancelled checks, or credit card statements, or bank statements for proof of payment. B. Allowable Organization Related Costs 39 EMPG Program funds may be used for all -hazards emergency management operations, staffing, and other day- to-day activities in support of emergency management. Personnel costs, including salary, overtime and backfill, compensatory time off, and associated fringe benefits are allowable costs with EMPG Program funds. These costs must comply with 2 C.F.R. Part 200, Subpart E — Cost Principles. Eligible "Organization Cost" items include, but are not limited to: • Salaries and Fringe Benefits • Copies of certified timesheets with employee and supervisor signature documenting hours worked or Division Form 6 - Time and Effort and proof employee was paid (paystubs, earning statements, and payroll expenditure reports). • Position descriptions for funded EMPG personnel and any position being used as match; • Utilities (electric, water and sewage) • Service/Maintenance agreements (provide vendor debarment and service agreement for contractual services) • Office Supplies/Materials • IT Software Upgrades • Memberships • Publications • Postage • Storage 102