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Second Appeal Brief
PA ID# 051-81165-00; City of Westwego
PW ID# 209; Emergency Protective Measures
Citation: FEMA-1603-DR-LA, City of Westwego, Emergency Protective Measures, Project Worksheet (PW) 209
Reference: Force Account Labor, Overtime
Summary: In preparation for and in response to Hurricane Katrina, the Applicant used its regular employees, including fire, police, and EMS services, and accrued overtime hours for approximately three straight weeks. The Applicant also used its force account equipment during this period, as well as purchased guns, ammunition, and tasers to arm its police force. FEMA prepared PW 209 on September 16, 2005, to reimburse the Applicant for eligible force account labor, equipment, materials, rented equipment, and contracts associated with emergency protective measures. Specifically, FEMA prepared PW 209 for force account labor to cover the Applicant’s claim that it had expended $971,652, and projected an additional $63,000 for the time period ending October 29, 2005, for a total obligated amount of $1,034,652. FEMA prepared Version 1 to PW 209 on April 17, 2007, to align the scope of work and to account for the Applicant’s actual costs. Version 1 reduced the amount for eligible labor cost from $1,034,652 to $428,082 (-$606,570), and added $347,777 for force account equipment, $28,074 for materials, $44,649 for rental equipment, and $162,875 for contract costs. These adjustments resulted in a net deobligation of $23,195. The Applicant submitted its first appeal March 27, 2008, appealing the deobligation of funding for certain force account labor overtime hours, force account equipment usage, and materials purchased as emergency protective measures. On July 31, 2008, FEMA partially approved the appeal for $39,929 for firefighter force account labor overtime cost and fringe benefits. In its second appeal dated October 6, 2008, the Applicant again requested reimbursement for force account labor overtime, force account equipment usage, and materials. The Applicant reiterated its original argument and provided documentation for the purchase of guns, ammunition, and tasers.
Issue: Is the Applicant eligible for reimbursement for costs associated with force account labor overtime, force account equipment, and guns, ammunition, and tasers?
Finding: Partially. The Applicant is eligible for reimbursement for materials costs associated with the guns, ammunition, and tasers.
Rationale: 44 CFR §206.225; 44 CFR §206.206.