When an applicant does not have adequate resources to respond to an incident; it may request resources from another jurisdiction through a “mutual aid” agreement. Costs must be adequately documented to be allowable under a Federal award. The state must provide a description of the services requested and received; along with documentation of associated costs (e.g.; labor; equipment; supplies; or materials) to FEMA in support of a request for PA funding.The Applicant has provided documentation describing the services requested and received as well as documenting labor; equipment; supplies; and materials. Therefore; the costs associated with the MAA entities on appeal are allowable.FEMA finds the Applicant has demonstrated that $520;076.20 in requested funding for the MAA entities at issue is adequately documented and directly tied to the performance of eligible work for this project. Accordingly; the second appeal is granted.

HeadnotesWhen an applicant does not have adequate resources to respond to an incident; it may request resources from another jurisdiction through a “mutual aid” agreement. Costs must be adequately documented to be allowable under a Federal award. The state must provide a description of the services requested and received; along with documentation of associated costs (e.g.; labor; equipment; supplies; or materials) to FEMA in support of a request for PA funding.The Applicant has provided documentation describing the services requested and received as well as documenting labor; equipment; supplies; and materials. Therefore; the costs associated with the MAA entities on appeal are allowable.ConclusionFEMA finds the Applicant has demonstrated that $520;076.20 in requested funding for the MAA entities at issue is adequately documented and directly tied to the performance of eligible work for this project. Accordingly; the second appeal is granted.