It describes how each damaged element will be repaired, tied directly to the disaster damage, in measurable terms (length, width, depth, capacity) and specific materials (brick, asphalt, timber deck). FEMA and the applicant should first agree on the damage description and dimensions, because the scope and the eligible cost both follow from that agreement.
For each site: the agreed damage description and dimensions, percent of work complete, who did or will do the work (force account, contract, mutual aid), the proposed or completed scope including hazard mitigation and the codes and standards that apply, and any technical studies, reports or assessments.
Agree on the damage description and dimensions before anyone writes a scope. A vague damage description (“road damaged”) leads to a thin scope and a low estimate that is very hard to fix after obligation.