Costs related to pre-positioning resources for the declared incident are eligible if the resources are used for the performance of eligible emergency work. However, costs to

This appeal is granted, in part, for $12,068.51 for the staging and pre-positioning of the helicopters to evacuate or provide emergency medical care, as these measures were necessary and prudent to address an immediate threat. The remaining $28,666.90 for re-positioning the helicopter resources is ineligible for PA funding because those flights did not address an immediate threat.

Stafford Act § 403(a)(3). 44 C.F.R. § 206.225(a). PAPPG, at 57-58, 65-66. Va. Dep’t. of Emergency Mgmt., FEMA-4401-DR-VA, at 3.