What directive establishes a single comprehensive national incident management system that allows all levels of government?

The directive that establishes a single comprehensive national incident management system is the National Response Framework (NRF). It provides a structured approach for responding to incidents at all levels of government and integrates the efforts of federal, state, local, tribal, and territorial entities, as well as private sector and non-governmental organizations. The NRF is supported by the National Incident Management System (NIMS), which outlines the principles and procedures for effective incident management. Together, they ensure a coordinated response to disasters and emergencies across the nation.