FEMA is responsible for coordinating the delivery of federal support to state, local, tribal, and territorial governments under Presidential emergency or major disaster declarations or to other federal agencies under the concept of federal-to-federal support. Such coordination generally involves multiple departments, agencies, jurisdictions, and non-federal partners employing a broad range of assets and resources. A solid understanding of incident-level structures, processes, and responsibilities is essential for FEMA employees to carry out their emergency management missions. The FEMA Incident Management Handbook (IMH) is a tool to assist FEMA emergency management personnel in conducting their assigned missions in the field. The IMH provides information on FEMAÕs incident-level operating concepts, organizational structures, functions, position descriptions, and key assets and teams.