The cost of supplies used to perform emergency work is eligible if purchased and justifiably needed to effectively respond to and/or recover from the incident or taken from the applicant’s stock and used for the incident. The 35 Hesco bastions at issue were used in the performance of eligible work and are therefore eligible for PA funding. Federal regulations governing the disposition of supplies state that the Applicant became the legal owner of the Hesco bastions upon acquisition. Further, the regulations state that project funding must only be reduced by the aggregate value of unused supplies. None of the Hesco bastions at issue were unused. Therefore, the Applicant is the legal owner of the 35 Hesco bastions and may retain them with no further financial obligation to FEMA.

Costs totaling $12,383.70 for the 35 recovered Hesco bastions are eligible for PA funding; additional deobligations due to their post-disaster disposition are not necessary. Therefore, this appeal is granted.

2 C.F.R. §§ 200.33, 200.78, 200.94, 200.313(e)(1)-(2), 200.314(a). 44 C.F.R. § 206.225(a)(1). PAPPG, at 28-30, 42, 61, 63.