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THSGP Appendix | 2023 Page B-4 <br />•Recipients must have a current multi-year IPP that identifies preparedness priorities and <br />activities. The current multi-year IPP must be submitted to hseep@fema.dhs.gov before January <br />31 of each year: <br />o Recipients are encouraged to enter their exercise information into the Preparedness <br />Toolkit at https://preptoolkit.fema.gov/. <br />•Recipients must submit After-Action Report (AAR)/Improvement Plans (IPs) to <br />hseep@fema.dhs.gov and indicate which fiscal year’s funds were used (if applicable); <br />•Submission of AAR/IPs must occur within 90 days after completion of the single exercise or <br />progressive series: <br />o Recipients are encouraged to submit AAR/IPs reflecting tabletop exercises that validate <br />critical plans or those reflecting large-scale functional or full-scale exercises that took <br />place at the state, territorial, tribal, or UASI level. Recipients are discouraged from <br />submitting AAR/IPs specific to local jurisdictions that reflect drills; <br />o If a recipient endures a significant real-world incident during the calendar year that <br />delays or prevents conduct of a grant-funded exercise, they can submit the AAR from <br />that event in place of the exercise AAR. Jurisdictions submitting real world AARs should <br />include an explanation with the AAR submission to hseep@fema.dhs.gov; and <br />o Recipients can access a sample AAR/IP template at <br />https://preptoolkit.fema.gov/web/hseep-resources/improvement-planning. <br />THSGP Funding Guidelines <br />Recipients and subrecipients must comply with all applicable requirements of the Uniform Administrative <br />Requirements, Cost Principles, and Audit Requirements for Federal Awards located at 2 C.F.R. Part 200. <br />In administering a THSGP grant award, recipients must comply with the following general requirements: <br />THSGP Priorities <br />See the annual THSGP NOFO. <br />Allowable Costs <br />Management and Administration (M&A) <br />M&A activities are those defined as directly relating to the management and administration of THSGP <br />funds, such as financial management and monitoring. Recipients may use up to 5% of the amount of the <br />award for M&A, and where applicable, subrecipients may use up to 5% for M&A of the amount they <br />receive. Reasonable costs of grant management training are also allowable. <br />Indirect Costs <br />Indirect costs are allowable under this program. See the “Procedures for Establishing Indirect Cost Rates” <br />Section in “Pre-Submission Information” for more information. <br />Allowable Direct Costs <br />The following pages outline global allowable costs guidance specifically applicable to THSGP. <br />Allowable activities made in support of the national priorities, as well as other capability-enhancing <br />projects must fall into the categories of planning, organization, equipment, training, or exercises <br />(POETE). Additional detail about each of these allowable expense categories, as well as sections on <br />additional activities including explicitly unallowable costs is provided. In general, recipients should