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 COVID-19.

The Applicant has not demonstrated that the claimed FAL OT, FAE, and materials costs are directly tied to the performance of eligible emergency protective measures related to COVID-19. Therefore, the appeal is denied.

Stafford Act § 403(a)(3). 44 C.F.R. §§ 206.206 (a), 206.223(a)(1), 206.225(a). PAPPG, at 19, 21, 24, 57, 63-64. Work Eligibility Policy, at 3-5; Medical Care Policy, at 2, 6-8; O&O Policy, at 5: FEMA Fact Sheet Eligible Protective Measures, at 2. Anchorage Middletown Fire & EMS, FEMA-497-DR-KY, at 3; City of Niceville, FEMA-4486-DR-FL, at 3-4.