FEMA finds that the Applicant did not provide an agreement that shows the Applicant would reimburse the independent entities for the claimed expenses incurred. Additionally, FEMA finds that the Applicant did not demonstrate that the cost related to the deployment of the AmeriCorps personnel was incurred during the performance of eligible emergency work at the food banks. Therefore, the associated contract costs totaling $46,859.26 are ineligible for PA reimbursement. Regarding the backfill labor costs, FEMA finds that any potentially eligible costs do not meet the minimum project threshold and therefore the total project cost is denied. Therefore, this appeal is denied.