FEMA is authorized to provide Public Assistance funding for management costs. Management costs are only allowable to be expended for a maximum of eight years from the date of the major disaster declaration or 180 days after the latest performance period date of a non-management cost PA PW or HMGP project narrative, whichever is sooner. The latest approved performance period end date of a non-management project was December 15, 2016. Therefore, because June 13, 2017 (180 days after the performance period expiration) came before eight years from the date of the major disaster declaration, June 13, 2017 represents the initial POA's expiration date. The POA for management cost may be extended only at the grantee's written request, with the recommendation of the Regional Administrator, and with the approval of the OCFO. FEMA’s OCFO denied the extension.

Management costs in the amount of $795,746.24 expended after the POA end date, are ineligible for reimbursement under the Public Assistance program. Accordingly, FEMA is denying this appeal. Accordingly, the second appeal is denied.

Stafford Act § 324. 44 C.F.R. §§ 207.8(b)(1), 207.8(b)(3).