Pursuant to 44 C.F.R. § 206.202(d)(1)(i), the PW must identify the eligible scope of work. The items of work the Applicant is claiming on second appeal are eligible and within the approved scope of work. Pursuant to OMB CIRCULAR A-87, Attachment A (C)(l)(a), costs must be necessary for proper and efficient performance and administration of the Federal award. The Applicant adequately documented its actual incurred costs. Pursuant to OMB CIRCULAR A-87, Attachment A (C)(2), a cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost.

: The City of Fort Lauderdale (Applicant) provided sufficient documentation to demonstrate that it performed eligible debris removal within the scope of work, actual TDRS costs were properly documented, and costs incurred under a time and materials contract were reasonable.

OMB CIRCULAR A-87. 44 C.F.R. § 13.36. 44 C.F.R. § 13.43. 44 C.F.R. § 206.202(d). Public Assistance Guide, FEMA 322, at 33 & 34 (June 1999). Public Assistance Debris Management Guide, FEMA 325, at 28 (April 1999).