Cost is of a type generally recognized as ordinary and necessary for the type of facility or work. Not all costs arising from the incident are eligible for reimbursement through the PA Program. To be eligible, costs must meet the FEMA PA Cost criteria. Additionally, applicants must retain cost, financial, procurement, real property and equipment records, programmatic records, supporting documents, and all other records that are considered pertinent to the grant, for a period of 3 years from the date the final expenditure of funds is documented.