Immediate Threat

Appeal Brief

Appeal Letter

Appeal Analysis

Background

The coronavirus (COVID-19) pandemic resulted in a major disaster declaration for the state of Texas on March 25, 2020, with an incident period of January 20, 2020, to May 11, 2023. Harris County (Applicant) requested $704,214.17 in Public Assistance (PA) funding for various costs incurred in response to COVID-19, such as the purchase of materials and contract services to support its emergency operations center (EOC), COVID-19 testing and vaccination sites, and other COVID-19 related operations. The Applicant incurred costs from March 30, 2020, to 
July 1, 2022. The Applicant claimed costs for various construction supplies used in the renovation of two of the Applicant’s existing office spaces into additional EOC space, meals and water for emergency workers, and disinfection supplies.[1] FEMA prepared Grants Manager Project 698824/Project Worksheet 1261 to document the project.

On July 15, 2024, FEMA issued a Determination Memorandum, denying $273,492.34 of the Applicant’s claimed costs, finding that they were not related to eligible emergency work.[2]

First Appeal

On September 13, 2024, the Applicant submitted a first appeal, disputing $179,886.00 of the denied costs.[3]The Applicant asserted that its claimed costs for the EOC renovations, meals and water, and disinfection supplies were eligible. The Applicant explained that it was necessary to increase office space for EOC functions to support COVID-19 emergency operations. The Applicant stated that it hired over 800 additional staff members, which created a need to convert multiple floors of their main office space into EOC office space that housed the COVID-19 incident management team. The Applicant asserted that FEMA policy describes EOC facility leasing as eligible, and that increasing EOC space capacity is eligible.[4] The Applicant stated that renovating existing space was less costly and more practical than leasing outside office space. 

The Applicant stated that meals and water for emergency workers at the EOC and at testing and vaccination sites should be eligible, explaining that the employees worked significant overtime, making it unreasonable for them to leave to acquire food and hydration. The Applicant added that it provided individual water bottles to EOC workers to prevent congregation around water fountains to minimize the spread of COVID-19. The Applicant stated that emergency workers at testing and vaccination sites endured extreme weather at temporary tent structures, which did not have plumbing to supply fresh water, and the parking lots where they were located were often far from food vendors. The Applicant asserted it had a responsibility to provide food and water.

The Applicant added that disinfection supplies were purchased to disinfect and sanitize its facilities in response to COVID-19 in compliance with Centers for Disease Control and Prevention (CDC) guidelines. The Applicant stated that the supplies were not part of its routine cleaning operations. On September 26, 2024, the Texas Division of Emergency Management (Recipient) transmitted the appeal to FEMA, expressing its support.

On March 26, 2025, the FEMA Region 6 Regional Administrator issued its response, denying $140,268.53, including costs for construction supplies to renovate the EOC, meals and beverages for emergency workers, and disinfection supplies. Regarding the EOC renovation, FEMA explained that the Applicant performed permanent work on facilities and the work did not qualify as temporary work or emergency protective measures eligible under the COVID-19 disaster. Thus, FEMA found the claimed EOC costs ineligible. Regarding the meals and water, FEMA found that the Applicant did not meet any of the eligibility criteria for the provision of meals under FEMA policy. Regarding disinfection costs, FEMA concluded that the Applicant did not demonstrate that they were in excess of its regularly budgeted cleaning costs or that the work was done in accordance with CDC guidance or that of an appropriate public health official.

Second Appeal

On May 22, 2025, the Applicant submitted a second appeal, requesting $106,333.83 for the EOC renovations, meals and water, and disinfection supplies.[5] The Applicant reiterates prior arguments and adds that, although the EOC renovations were permanent in nature, they should still be eligible because of the temporary nature of the need to expand EOC operations.[6] The Applicant states that the renovations were the most cost-effective and fastest solution. On June 13, 2025, the Recipient transmitted the appeal to FEMA, expressing its support.

Discussion

FEMA is authorized to provide assistance for emergency protective measures to save lives and protect public health and safety.^[7] For emergency protective measures to be eligible, the applicant is responsible for showing the work is required to eliminate or lessen an immediate threat resulting from the declared incident.[8] To be eligible, costs must be directly tied to the performance of eligible work and adequately documented.[9]

EOC Costs

In response to COVID-19 declarations, FEMA may provide assistance for emergency protective measures including the management, control, and reduction of immediate threats to public health and safety such as EOC costs.[10] Costs associated with operating the EOC are also eligible, including, but not limited to, increased utility costs, costs to lease a facility, supply costs, and meal costs so long as they meet additional criteria.[11] To be eligible, costs must be necessary and reasonable to accomplish the work properly and efficiently.[12]

Here, the Applicant requests costs for construction supplies used to renovate its existing office into expanded EOC space. The Applicant claims that this should be eligible, comparing construction supply costs to costs for leasing a facility for EOC operations, which is eligible under FEMA policy. However, leasing a facility involves acquiring additional space whereas the Applicant already had existing office space to expand its EOC. The Applicant has not demonstrated that the expanded EOC was necessary and reasonable to respond to the COVID-19 pandemic.[13] Therefore, the Applicant’s costs for construction supplies are ineligible.

Meals and Water

The provision of meals, including beverages and meal supplies, for employees and volunteers engaged in eligible emergency work, including those at EOCs, is eligible provided the individuals are not receiving per diem, and one of the following circumstances applies: (1) a qualifying labor policy or written agreement requires provision of meals; (2) conditions are sufficiently severe as to require employees to work abnormal, extended work hours without a reasonable amount of time to provide for their own meals; or (3) food or water is not reasonably available for employees to purchase.^[14] When these criteria are met, FEMA only reimburses the cost of meals that are brought to the work location and purchased in a cost-effective and reasonable manner, such as bulk meals.[15]

First, the Applicant has not provided a qualifying labor policy or written agreement requiring the provision of meals. Second, while the Applicant states that emergency workers worked extended hours in austere conditions, and without reasonable access to food and water, it provides generalized statements regarding the severity of the pandemic and the extreme operating conditions. The Applicant has not provided documentation to demonstrate that employees were required to work abnormal, extended work hours without a reasonable amount of time to provide their own meals. Third, the Applicant did not provide documentation to demonstrate that food and water was not reasonably available to purchase.[16] Thus, the Applicant has not demonstrated that any of the three circumstances listed in the applicable FEMA policy apply.[17] Therefore, the Applicant’s costs for meals and water are ineligible for assistance.

Disinfection

In response to COVID-19, eligible emergency protective measures may include certain specific, limited measures implemented to facilitate the safe opening and operation of eligible facilities, including cleaning and disinfection in excess of the applicant’s regularly budgeted costs, done in accordance with CDC guidance or that of an appropriate public health official available at the time the work was completed.[18]

Here, the Applicant claims costs resulting from the purchase of disinfection supplies.[19] The Applicant explains that its disinfection efforts exceeded routine cleaning, were done in accordance with CDC recommendations, and resulted in extraordinary costs. However, the Applicant has not provided documentation, such as its annual expenditures for cleaning, to substantiate that its claimed disinfection costs were in excess of its regularly budgeted cleaning costs.[20] Accordingly, the Applicant’s costs for disinfection supplies are ineligible.

Conclusion

The Applicant’s claimed costs in response to COVID-19 are not eligible for assistance. Therefore, this appeal is denied.­