[1] The President issued a major disaster declaration on February 19, 2021. [2] Public Assistance Program and Policy Guide, FP 104-009-2, at 71 (June 1, 2020) [hereinafter PAPPG]. [3] Robert T. Stafford Disaster Relief and Emergency Assistance Act § 403(a), Title 42 United States Code § 5170b(a) (2018); Title 44 of the Code of Federal Regulations (44 C.F.R.) § 206.225(a) (2020). [4] PAPPG, at 69. The PAPPG sets forth certain requirements that an applicant’s predisaster labor policy must meet, but as those are not at issue in this appeal, they are not addressed in this decision. [5] 44 C.F.R. § 206.228(a)(2)(iii) (stating that the straight-time or regular-time salaries and benefits of a recipient’s or applicant’s permanent employee personnel are not eligible in calculating the cost of eligible emergency protective measures, except for those costs associated with state evacuation and sheltering); PAPPG, at 69-70. [6] PAPPG, at 71. [7] Cf. FEMA Second Appeal Analysis, Broward Cnty. School Dist., FEMA-4283-DR-FL, at 2 (Oct. 11, 2019) (approving extraordinary costs for employees placed on administrative leave and called back to perform eligible emergency work where employee timesheets contained supervisors’ certification that the employees were called in by the supervisor to perform essential recovery related tasks or services during the period of the emergency response, and that eligibility for this extraordinary pay was limited to employees who were directed to return to work in order to perform essential tasks/services and was authorized by the responsible administrator.)