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NSGP Appendix | 2023 Page C-1 <br />Program Appendix C: <br />Nonprofit Security Grant Program (NSGP) <br />As a reminder, while this appendix contains NSGP-specific information and requirements, the main <br />content of this Manual (non-appendix information) contains important information relevant to all <br />preparedness grant programs, including the NSGP. Please be sure to read the main content of this Manual <br />in addition to the program-specific appendices. <br />NSGP grant recipients (e.g., State Administrative Agencies [SAA]) and subrecipients (e.g., nonprofit <br />organizations) may only use NSGP grant funds for the purpose set forth in the grant award and must use <br />funding in a way that is consistent with the statutory authority for the award. Grant funds may not be used <br />for matching funds for other federal grants or cooperative agreements, lobbying, or intervention in federal <br />regulatory or adjudicatory proceedings. In addition, federal funds may not be used to sue the Federal <br />Government or any other government entity. <br />Pre-award costs are allowable only with the prior written approval of FEMA and if they are included in <br />the award agreement. To request pre-award costs a written request must be included with the application, <br />signed by the Authorized Organizational Representative (AOR) of the entity. The letter must outline what <br />the pre-award costs are for, including a detailed budget break-out of pre-award costs from the post-award <br />costs, and a justification for approval. The following information outlines general allowable and <br />unallowable NSGP costs guidance. <br />NSGP 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 NSGP grant award, recipients must comply with the following general requirements: <br />NSGP Priorities <br />See the annual NSGP NOFO. <br />Allowable Costs <br />Management and Administration (M&A) <br />M&A costs are for activities directly related to the management and administration of the award. M&A <br />activities are those defined as directly relating to the management and administration of NSGP funds, <br />such as financial management and monitoring, for that fiscal year. For example, FY 2023 M&A funding <br />can only be used to cover administrative costs incurred in the management of FY 2023 NSGP grant <br />awards. M&A expenses must be based on actual expenses or known contractual costs. Requests that are <br />simple percentages of the award, without supporting justification, will not be allowed or considered for <br />reimbursement. <br />M&A costs are not operational costs, they are the necessary costs incurred in direct support of the grant or <br />as a result of the grant and should be allocated across the entire lifecycle of the grant. Examples include <br />preparing and submitting required programmatic and financial reports, establishing and/or maintaining <br />equipment inventory, documenting operational and equipment expenditures for financial accounting