FEMA finds the Applicant has not directly tied the claimed costs to the performance of eligible emergency protective measures in response to COVID-19. Appeal Letter Rayana Gonzales Deputy Commissioner for Disaster Recovery Programs, Alternate Governor’s Authorized Representative New York State Division of Homeland Security and Emergency Services 1220 Washington Avenue Building 7A, Floor 4 Albany, New York 12242 Kelly Seibert Assistant Superintendent for Business and Management Services Byram Hills Central School District 10 Tripp Lane Armonk, New York 10504 Re: Second Appeal – Byram Hills Central School District, PA ID: 119-15352-00, FEMA-4480-DR-NY, Grants Manager Project (GMP) 436482, Immediate Threat Dear Rayana Gonzales and Kelly Seibert: This is in response to the May 22, 2025 letter from the New York State Division of Homeland Security and Emergency Services, which forwarded the referenced second appeal on behalf of Byram Hills Central School District (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $2,076,027.18 for temporary staff hired in response to the coronavirus (COVID-19) pandemic. As explained in the enclosed analysis, I have determined that the Applicant has not directly tied the claimed costs to the performance of eligible emergency protective measures in response to COVID-19. Accordingly, I am denying this 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 on March 20, 2020, with an incident period from January 20, 2020, to May 11, 2023. Byram Hills Central School District (Applicant) requested Public Assistance (PA) funding for straight-time costs for temporary employees hired as teaching aides, building substitutes, and one remote teacher. Per the Applicant’s streamlined project application, the stated duties of the temporary staff included temperature screening, social distance monitoring, covering classrooms, supervising one half of a class while a teacher taught another, and assisting with arrival and dismissal of students. The temporary staff also filled in for teachers who were sick or quarantined, and the remote teacher taught students who were sick with COVID-19 or in quarantine. The Applicant stated the work supported the safe opening and operation of its facilities. To support its request, the Applicant provided meeting agendas, timesheets, and summary spreadsheets showing salaries, dates worked and pay rates. FEMA developed Grants Manager Project 436482 to document the Applicant’s claimed costs of $2,076,027.18 for work performed from the period of September 1, 2020, to June 30, 2021.[1] On March 12, 2024, FEMA issued a Determination Memorandum denying the Applicant’s claim. FEMA found the claimed costs were ineligible because they could not be tied to eligible emergency protective measures. More specifically, FEMA found the Applicant only provided general descriptions of work which did not distinguish potentially eligible work from ineligible work. First Appeal On May 7, 2024, the Applicant submitted a first appeal, asserting that its claimed costs were tied to eligible emergency protective measures. The Applicant reiterated prior work descriptions and maintained that its work followed guidelines set by the Centers for Disease Control and Prevention (CDC), the U.S. Department of Health and Human Services (HHS), the New York State Education Department (NYSED), the American Academy of Pediatrics and other health professionals. In support, the Applicant provided its return-to-school plan and documentation regarding COVID-19 from NYSED, U.S. Occupational Safety and Health Administration, HHS and the CDC. The New York Division of Homeland Security and Emergency Services (Recipient) forwarded the Applicant’s appeal on July 5, 2024, with a letter in support. On September 25, 2024, FEMA issued a Request for Information (RFI) to the Applicant, requesting additional documentation to demonstrate the work listed in the Applicant’s submitted timesheets was related to the COVID-19 efforts, including specific descriptions of the actual work related to COVID-19 performed as part of each claimed time entry. The Recipient forwarded the Applicant’s response to FEMA on October 25, 2024. In its response, the Applicant reiterated previous general statements and descriptions of duties performed, including monitoring social distancing, handwashing, body temperature checks, and observing students for potential COVID-19 symptoms. The FEMA Region 2 Regional Administrator denied the Applicant’s first appeal in a letter dated December 11, 2024. FEMA found that the Applicant’s claimed labor costs could not be tied to the performance of eligible emergency work. FEMA stated that the timesheets provided by the Applicant did not specify eligible tasks performed nor distinguish them from ineligible work, such as teaching, assisting with learning, and monitoring students. Second Appeal The Applicant filed a second appeal in a letter date March 25, 2025, reiterating first appeal arguments, and provided an updated force account labor spreadsheet with task notes added.[2] The Recipient forwarded the Applicant’s second appeal, on May 22, 2025, with a letter expressing its support. Discussion FEMA is authorized to provide assistance for emergency protective measures to save lives and protect public health and safety.[3] 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.[4]In response to COVID-19, eligible emergency protective measures include certain specific, limited measures implemented to facilitate the safe opening and operation of eligible facilities, including: (1) the purchase and distribution of face masks and personal protective equipment; (2) cleaning and disinfection; (3) COVID-19 diagnostic testing, screening, and temperature scanning; and (4) the acquisition and installation of temporary physical barriers, such as plexiglass barriers and screens/dividers, and signage to support social distancing.[5] FEMA may only provide assistance in response to COVID-19 declared events that is provided in accordance with a COVID-19 specific policy.[6] To be eligible, costs must be directly tied to the performance of eligible work and adequately documented.[7] Here, the Applicant claims the regular time labor costs for temporary staff including teaching aides, building substitutes, and a remote teacher are eligible as emergency work performed in response to COVID-19. The Applicant is requesting funding for the total cost of employing temporary staff including salary and benefits. In support, the Applicant submitted timesheets and work descriptions, but it was unable to demonstrate through its documentation what portion of the work performed, if any, was eligible. For example, while the Applicant notes that the temporary employees were performing temperature checks, the submitted summary spreadsheet does not differentiate between this potentially eligible task and other ineligible tasks performed by the staff; instead it includes general descriptions with a mix of potentially eligible and ineligible tasks.[8] For this reason, in the RFI, FEMA requested that the Applicant differentiate between eligible work and ineligible, routine work. However, the Applicant responded with the same general descriptions of tasks performed and the spreadsheet provided does not break down the time spent on certain activities in a way that would show which costs were tied to the performance of potentially eligible work, such as temperature checks, and which costs were tied to ineligible work, such as routine teaching.[9] Other descriptions include general activities such as promoting social distancing, without tying those activities to the list of eligible emergency protective measures in FEMA’s Coronavirus (COVID-19) Pandemic: Safe Opening and Operation Work Eligible for Public Assistance (Interim) policy or any of FEMA’s other COVID-19 policies.[10] As a result, FEMA finds the Applicant has not demonstrated that the claimed costs were specifically related to eligible emergency protective measures in response to COVID-19. Conclusion