For costs to be eligible, they must be directly tied to the performance of eligible work and adequately documented. It is the applicant’s responsibility to substantiate its claim as eligible; if the applicant does not provide documentation to support its claim as eligible, FEMA cannot provide PA funding for the work. The payroll information provided by the Applicant does not note which employee(s) performed specific items of work. Consequently, FEMA cannot distinguish between eligible and ineligible labor costs.

The Applicant has not demonstrated the claimed labor costs are directly tied to the performance of eligible emergency protective measures. Therefore, this appeal is denied.

Stafford Act § 403(a)(3). 2 C.F.R. § 200.403(g). 44 C.F.R. §§ 206.206(a), 206.223(a)(1), 206.225(a)(1), (a)(3)(i). PAPPG, at 19, 21, 42, 60-61, and 133. City of New York-Mgmt. and Budget, FEMA-4567-DR-NY, at 2-3.