FEMA finds that the Applicant’s costs for requested items are not tied to eligible emergency protective measures implemented in response to COVID-19. Therefore, this appeal is denied. Appeal Letter Rayana Gonzales Sobana Prasad Deputy Commissioner of Disaster Recovery Programs, Controller and Acting CFO Alternate Governor’s Authorized Representative Barnard College New York State Division of Homeland Security and 3009 Broadway Emergency Services New York, New York, 10027 1220 Washington Avenue Building 7A, Floor 4 Albany, New York 12242 Re: Second Appeal – Barnard College, PA ID: 061-UKKOL-00, FEMA-4480-DR-NY, Grants Manager Project (GMP) 696766/Project Worksheet (PW) 3533, Immediate Threat Dear Rayana Gonzales and Sobana Prasad: This is in response to the August 23, 2025 letter from the New York State Division of Homeland Security and Emergency Services, which forwarded the referenced second appeal on behalf of Barnard College (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $139,487.42 for costs for equipment, materials and supplies, and contract services incurred in response to the coronavirus (COVID-19) pandemic. As explained in the enclosed analysis, I have determined that the Applicant’s costs are not tied to eligible emergency protective measures incurred in response to COVID-19. Accordingly, I am denying the appeal. This determination is the final decision on this matter pursuant to 44 C.F.R. § 206.206. Sincerely, /S/ Robert M. Pesapane Director, Public Assistance Enclosure cc: Andrew D’Amora Acting Regional Administrator FEMA Region 2 Appeal Analysis Background The coronavirus (COVID-19) pandemic resulted in a major disaster declaration for the state of New York, with an incident period of January 20, 2020, to May 11, 2023. Barnard College (Applicant), a private nonprofit (PNP), requested Public Assistance (PA) reimbursement for costs incurred in response to COVID-19, totaling $486,816.12.[1] The costs included those for miscellaneous items, such as bottled water, tent rentals, cleaning supplies, and paper goods.[2] In addition, the Applicant’s request included contract costs for catered food provided to its employees who were working to support a student quarantine program during March and April of 2020.[3] The Applicant supported its claim by providing invoices, receipts, materials, timecards, and summaries of contracts where it established dates of purchase, quantities and costs. The work was performed from January 20, 2020, to July 1, 2022. FEMA prepared Grants Manager Project 696766 to document the costs. On September 13, 2024, FEMA issued a Determination Memorandum denying $178,507.42 of the Applicant’s requested costs.[4] Regarding items such as bottled water, tents, paper goods, and certain cleaning supplies, FEMA found that the costs could not be tied to the performance of eligible emergency protective measures under the Coronavirus (COVID-19) Pandemic: Safe Opening and Operation Work Eligible for Public Assistance (Interim) policy (O&O Policy) or any other FEMA COVID-19 policy. Regarding meal costs, FEMA found that the Applicant did not satisfy specific criteria in FEMA policy for food distribution in response to COVID-19. Therefore, FEMA denied these food costs totaling $66,264.96. First Appeal The Applicant submitted a first appeal , received by the Recipient on November 12, 2024, requesting FEMA grant the denied costs.[5] The Applicant asserted that the bottled water was necessary to prevent the spread of COVID-19 by providing clean drinking water; moving a daycare it operated to tents was necessary to provide socially-distanced classes; cleaning supplies were listed as eligible in FEMA’s COVID-19 policies; and provision of meals to staff during quarantine duty was necessary because conditions were so severe that food was not readily available for purchase, and staff were impacted by reduced mobility. TheNew York State Division of Homeland Security and Emergency Services (Recipient) forwarded the Applicant’s first appeal with its support in a letter dated January 6, 2024, asserting that the Applicant acted at the recommendation of public health authorities in response to the immediate threat posed by the pandemic and consistent with the emergency protective measures noted in the O&O Policy and other FEMA policy. On April 23, 2025, the FEMA Region 2 Regional Administrator partially granted the Applicant’s appeal, but denied costs totaling $139,487.42 for water bottles, tent rentals, cleaning supplies and paper goods, and meals for staff assisting with its quarantining program. FEMA found several items ineligible under COVID-19 policies. FEMA also found that, as a PNP, the Applicant was not legally responsible for, or eligible for direct reimbursement for, providing non-congregate sheltering services, and so the student quarantine and isolation program expenses were not eligible for PA. Additionally, because student quarantine and isolation program was ineligible, meals for assisting staff were not eligible for reimbursement. Second Appeal In a letter dated June 24, 2025, the Applicant submitted a second appeal for denied costs of $139,487.42, reiterating prior arguments. The Applicant requests that FEMA reconsider costs incurred for tent rentals, cleaning supplies, paper goods, and meals for staff assisting with its quarantining program. The Recipient forwarded the Applicant’s appeal in a letter dated August 23, 2025, with a memorandum in support reiterating previous arguments. Discussion FEMA is authorized to provide assistance for emergency protective measures to save lives and protect public health and safety.[6] For emergency protective measures to be eligible, the applicant is responsible for showing the work is required due to an immediate threat resulting from the declared incident.[7] FEMA may only provide assistance in response to COVID-19 declared events that is provided in accordance with a COVID-19 specific policy.[8] Under the O&O Policy, limited measures (such as cleaning and disinfection, and the purchase and installation of temporary physical barriers, such as plexiglass and screens/dividers) are eligible when implemented to facilitate the safe opening and operation of an eligible facility.[9] All work must be done in accordance with CDC guidance or that of an appropriate public health official available at the time the work was completed.[10] To be eligible, costs must be directly tied to the performance of eligible work and adequately documented.[11] It is the applicant’s responsibility to provide documentation to substantiate its claim as eligible and to clearly explain how those records support its appeal.[12] The provision of meals, including beverages and meal supplies, for employees and volunteers engaged in eligible emergency work is eligible provided the employees are not receiving per diem, and one of the following circumstances applies: (1) a qualifying labor policy or written agreement requires provision of meals (2) conditions are sufficiently severe as to require employees to work abnormal, extended work hours without a reasonable amount of time to provide for their own meals; or (3) food and water is not reasonably available for employees to purchase.[13] When these criteria are met, FEMA only reimburses costs of meals that are brought to the work location and purchased in a cost-effective and reasonable manner such as bulk meals.[14] The Applicant is requesting costs for items including tent rentals, cleaning supplies, paper goods, and contract meal services for staff assisting with the quarantine of students. Although the Applicant described the tents as providing safe social distancing spaces for classes, the tents at issue here are not eligible as temporary physical barriers under the O&O Policy, as they did not offer a physical barrier between students, rather they facilitated moving its daycare outside.[15] Additionally, the cleaning supplies purchased included a carpet cleaner, utility racks to store cleaning supplies, and dust cloths, which are typical of routine cleaning, rather than cleaning and disinfection in response to an immediate threat from COVID-19, in accordance with CDC guidance or that of another appropriate public health official.[16] The purchase of paper goods such as toilet paper and towels also does not constitute an eligible emergency protective measure listed in the O&O Policy.[17] The Applicant also requested PA funding for contract costs for meals for employees who were working to support the student quarantine program. The submitted employee timecards record the hours worked by the employees but do not contain any information regarding tasks that employees were performing.[18] Because the Applicant has not provided documentation demonstrating that the employees were performing eligible emergency work, the provision of food for these employees is not eligible. In addition, the Applicant has not demonstrated that any of the circumstances for meal eligibility are present here. The Applicant provides generalized statements regarding the severity and impact of the pandemic, i.e., reduced mobility and the inability of its employees to access food. However, the documentation provided by the Applicant, specifically invoices from Chartwells Dining services, appear to be for meals that a vendor provided at the campus dining hall. The Applicant does not show how this activity is different from the provision of food to students and employees on a typical basis, or how this activity was required due to a change in severity of conditions.[19] Conclusion