FEMA provides PA funding for administrative costs related to managing the PA Program and PA projects. If an applicant tracks, charges, and accounts for these costs directly to a specific eligible project, the costs are eligible as DAC. The Applicant has demonstrated that the 41.25 additional hours incurred in PW development and review are eligible, given the volume of documentation and preparation involved in organizing a project of this magnitude. The Applicant has not demonstrated that hours logged for “billing and reconciliation” are directly attributed to PW 1079 since they were spent sorting information for the consultant’s internal billing processes and are only indirectly related. In addition, the work in support of the Applicant’s audit engagement were likewise not directly attributable to PW 1079.

The Applicant has demonstrated that the additional hours incurred in PW development and review are eligible. However, the 5.5 hours spent developing information for a financial audit were not used in direct support of the development of PW 1079 and activities logged as DAC billing and reconciliation were conducted in support of the Applicant’s internal billing processes and are therefore denied. As such, this appeal is partially granted in the amount of $11,860.00.

Stafford Act § 324. PAPPG, at 37-38.