Pursuant to 44 C.F.R. 206.203(d)(1), funding for improved projects is limited to the Federal share of the approved estimate of eligible costs, or actual costs, whichever is lessThe PA Guide notes FEMA may adjust its contribution if the approved costs exceeded the original estimate and costs can be separately documented. FEMA approved the improved project and capped funding.The costs requested are for work related to the improvements, rather than eligible work under the PW.Thus, the costs are the responsibility of the Applicant. The PA Guide further states that any additional costs for complying with a code or standard required by the construction of the improvements, but not required by the original eligible SOW, are not eligible. The Applicant cites to the Handbook, arguing it needed to replace the mulch at TES’s playground with new surfacing.However, in arguendo, were the costs otherwise eligible to comply with code upgrades, it still would not be eligible in this instance because it is required by the improvements.

: The costs claimed by Trenton Special School District (Applicant) associated with the relocation of the playground are ineligible because they are part of the project’s improvements. As such, the appeal is denied.

Stafford Act § 406. 44 C.F.R. §§ 206.201(j) and 206.203(d)(1). PA Guide, at 29 and 110.