First FEMA, the recipient and you agree on the damage, the scope of work and any hazard mitigation. The estimate then covers restoring the facility to pre-disaster design and function under eligible codes, plus cost-effective mitigation tied to the work you will actually do. It can include design, environmental review, permitting and construction management costs.
The agreed damage description and dimensions, scope of work and hazard mitigation proposal; design, permitting and construction management cost information; and code and standard requirements.
Everything must be agreed before the estimate is built, so negotiate the damage description and scope hard up front. For projects with a federal share of at least $5 million, you can ask for the independent expert panel to review the estimate.