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.

FEMA finds that the Applicant has not demonstrated that its claimed costs were associated with eligible emergency protective measures in response to the COVID-19 pandemic. Therefore, this appeal is denied.

Stafford Act §§ 403, 502. 2 C.F.R. § 200.403(g) 44 C.F.R. §§ 206.206(a), 206.221(e)(5), 206.223(a)(1), 206.225(a), 206.228(a)(1) 206.228(a)(2)(iii). PAPPG,at 19, 21, 23-26 57, 58, 63-65, 133. FP 104-21-0003 at 5, FP 104-21-0004 at 2-5, 104-009-19. City of De Witt, FEMA-4483-DR-LA, at 2; Franciscan Alliance, Inc., FEMA-4489-DR-IL, at 2-3 City of Kingsland, FEMA 4501-DR-GA, at 2; Williamson (County), FEMA-4489-DR-IL, at 2.