To be eligible, costs must be directly tied to the performance of eligible work. The Applicant has not substantiated that the costs are directly tied to eligible emergency protective measures in response to the declared incident.

The Applicant has not demonstrated that the claimed costs are directly tied to eligible emergency protective measures. Therefore, this appeal is denied.

Stafford Act §§ 403(a)(3), 502. 44 C.F.R. §§ 206.223(a)(1), 206.225(a)(3). PAPPG, at 19, 21, 57, 58, and 133. FP 104-009-19, at 1, 3-4; FP-104-21-0003, at 4-5. City of Norwalk, FEMA-4483-DR-IA, at 3 n.13; City of Biloxi,, FEMA-4528-DR-MS, at 5; Simpson College, FEMA-4483-DR-IA, at 4 .