Answer: Please see FEMA Public Assistance Program and Policy Guide (PAPPG) – Under Chapter 2: Public Assistance Policy, Section V. Costs Eligibility, Subpart L. Donated Resources Value of Resources. 44 CFR 13.24 addresses how donated resources are to be valued. The following instructions are based on that part of the CFR: 1. Volunteer Labor: The value of volunteer labor is discussed in 44 CFR 13.24 (c) (1).

The rate placed on volunteer labor should be the same rate (plus reasonable fringe benefits) ordinarily paid for similar work within the applicant's organization. Premium rates will not be used. If the applicant does not have employees performing similar work, the rate should be consistent with those ordinarily performing the work in the same labor market.

To determine the value of volunteer labor, the labor rate should be multiplied by the total number of volunteer labor hours. Credit may be given for volunteer labor in any field reasonably required for emergency work, including the work of volunteer equipment operators.

FEMA 2018 PAPPG Link - https://www.fema.gov/media-library-data/1525468328389- 4a038bbef9081cd7dfe7538e7751aa9c/PAPPG_3.1_508_FINAL_5-4-2018.pdf