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Second Appeal Brief
PA ID# 051-99051-00; Horry County
PW ID# 416; Equipment Costs
Citation: FEMA-1299-DR-SC; Horry County, Equipment Costs; Project Worksheet (PW) 416
Cross-reference: General Eligibility
Summary: In September of 1999, Hurricane Floyd struck Horry County, South Carolina (County) resulting in a major disaster declaration. The Federal Emergency Management Agency (FEMA) approved PW 416-0 in November 1999 for $516,463 for various emergency protective measures. On May 22, 2000, FEMA approved version 1 of PW 416 to de-obligate $250,458 of ineligible costs, which the County did not challenge. Following an audit report from FEMAs Office of the Inspector General in February 2002, FEMA approved version 2 of PW 416 to de-obligate $26,002 of ineligible equipment costs for fire department personnel on August 12, 2002. The County submitted a first appeal on November 22, 2002, claiming that the fire department staff was providing specific management of eligible work, and therefore, the equipment costs of the associated work should have been eligible. The FEMA Region IV Regional Director denied the appeal on February 20, 2003, because the labor costs were not eligible, the associated equipment costs were not eligible for reimbursement as well. The County submitted its second appeal on May 21, 2003. The County re-stated that the fire department staff was performing eligible work and as such the associated equipments costs should be allowed. The State of South Carolina supports the Countys second appeal for $26,002.
Issues: Are the equipment costs eligible for reimbursement?
Findings: No. The Applicant did not submit any documentation to demonstrate that the equipment was eligible.
Rationale: 44 CFR §206.228(a)(1)