Under 44 C.F.R. § 206.223, an item of work must be the legal responsibility of a grantee to be eligible. The Grantee did not establish that it was legally responsible for providing complimentary meals and refreshments at the SEOC. Stafford Act section 705(c) bars FEMA from recovering obligated funds if (1) the payment was authorized by an approved agreement specifying the costs, (2) the purpose of the grant was accomplished, and (3) the costs were reasonable. Section 705(c) prohibits FEMA from recovering previously awarded funding because the payment was authorized by the obligated PW, the purpose of the grant was accomplished, and the costs were reasonable.

: The costs in Project Worksheet (PW) 19 are ineligible because the Iowa Homeland Security and Emergency Management Department (Grantee) did not have a policy prior to the disaster requiring it to provide complimentary meals and refreshments at the state emergency operations center (SEOC). However, because section 705(c) of the Stafford Act prohibits FEMA from recovering the funds, the $48,102.56 deobligated from PW 19 will be re-obligated.