PA ID# 000-U0FD2-00; California Department of Water Resources
PW ID# 1018, 1203, 3752 & 3753; Force Account Labor and Equipment Costs
Citation: FEMA-1628-DR-CA, California Department of Water Resources, Force Account Labor and Equipment Costs, Project Worksheets (PW) 1018, 1203, 3752, and 3753
Cross Reference: Labor Costs
Summary: As a result of 2005-2006 winter storms, heavy rain and rising flood waters caused scour holes, mini-landslides and slippage of the levee banks. In addition, there was a vast amount of debris deposited along the river and bypasses. FEMA prepared PWs 1018, 1203, 3752, and 3753 for emergency protective measures and debris removal activities. FEMA obligated all four PWs for $0 because the California Department of Water Resources (Applicant) had not provided sufficient supporting documentation. In a letter dated October 26, 2006, the Applicant submitted its first appeal. The Applicant provided supporting cost information for each PW. In a letter dated March 23, 2007, the Deputy Regional Director requested additional information from the Applicant. In a letter dated April 16, 2009, the Acting Regional Administrator partially approved $835,216 for the applicant’s force account labor overtime hours. The Acting Regional Administrator considered the Applicant’s employees full-time State employees where straight-time or regular-time salaries were not eligible in calculating the cost of eligible emergency work. In a letter dated May 19, 2009, the Applicant submitted its second appeal. The Applicant asserts that these full-time State employees are not included in the State’s budget (General Fund) that includes emergency work. Therefore, the Applicant’s straight-time costs should be eligible for reimbursement. Permanent employees who are funded from an external source (e.g., by a grant from a Federal agency, statutorily dedicated funds, rate-payers, etc.) to work on specific non-disaster tasks may be paid for emergency work. The Applicant has not established that an external source funded these employees.
Issue: Are the force account labor costs eligible
Rationale: Title 44 Code of Federal Regulations (CFR) §206.228, Allowable costs