Potential eligible costs fall under the FEMA Category B, Emergency Protective Measures expense category, including:

• Labor and supply costs associated with their response to COVID-19
• Measures taken to protect staff and community members
• Overtime paid to employees preparing for and responding to COVID-19
• Costs of PPE associated with COVID-19
• Costs for contractors performing emergency protective work
• Other costs incurred as a result of COVID-19
• Any other costs associated with preparing for, responding to, or recovery from the COVID-19 pandemic

COVID-19 related activities for which FEMA reimbursement may exist include:

• Increased Security;
• COVID-19 Testing;
• Establishment of Temporary Facilities for COVID-19 Testing, Treatment & Isolation;
• Transfer of COVID-19 Patients Among Facilities;
• Provision of Medical Goods & Supplies to Red Cross, Local Health Departments and Other Governmental Entities;
• Emergency Medical Care Provided to COVID-19 Patients;
• Emergency Protective Supplies and Goods;
• Forced Account Labor Performed Outside Customary; Job Duties and as a Result of COVID-19 Emergency; and
• Other Emergency Protective Measures.

Some key examples of eligible activities include: 

• Emergency Operation Center (EOC) costs.
• Emergency medical care and transportation.
• Non‐congregate medical sheltering (see additional FEMA guidance here). 
• Security and law enforcement. 
• Transporting and pre-positioning resources for response. 
• Child care, particularly to support sheltered populations.
• Mass mortuary services. 

EXAMPLES of What types of costs are or may be  eligible? (FEMA Makes Final Deminationations)

• Emergency Operation Center (EOC) Operations Supplies, equipment, facility costs, increased utility costs.
• EOC Labor/Staffing Overtime labor for regular staff. All labor eligible for temporary staff performing eligible emergency work Staff the EOC with the numbers and skills necessary to support the response, assure worker safety, and continually monitor absenteeism. Use established systems to ensure continuity of operations (COOP) and implement COOP plans as needed.
• Meals for EOC employees Provision of meals, including beverages and meal supplies, for employees and volunteers engaged in eligible Emergency Work, including those at emergency operations centers, is eligible provided the individuals are not receiving per diem and one of the following circumstances apply: Meals are required based on a labor policy or written agreement, conditions constitute a level of severity that requires employees to work abnormal, extended work hours without a reasonable amount of time to provide for their own meals, or food or water is not reasonably available for employees to purchase.
• Safety equipment Personal protective equipment, traffic control for drive through sites, signs for drive through sites, lighting for drive through sites.
• Life sustaining commodities Food, water, ice, medicine, personal hygiene items, e.g. hand sanitizer and disinfectant for public health need. Includes protective equipment and hazardous material suits. Food and cleaning services for community members impacted by quarantine may be eligible. We encourage towns to track and document those costs, although we do not know yet whether FEMA will deem them eligible.
• COVID-19 Call Center Staffing and supplies. Establishment of call centers or other communication capacity for information sharing, public information, and directing residents to available resources, updating scripts for jurisdictional call centers with specific COVID-19 messaging (alerts, warnings, and notifications).
• Transportation of medical equipment and supplies Transportation of medical equipment (Oxygen equipment, Wheelchairs, Walkers, Hospital beds, Crutches, and other medical equipment) and consumable medical supplies that are ingested, injected, or applied or are for one-time use may be eligible.
• Private Lab Testing Medically necessary tests and diagnosis may be eligible if not covered by insurance, Medicare, Medicaid. Applicant must verify and provide documentation on a patient-by-patient basis verifying that insurance coverage or any other source funding including private insurance, Medicaid, or Medicare, has been pursued and does not exist for the costs associated with emergency medical care and emergency medical evacuations.
• Inoculation services Vaccinations for survivors and emergency workers to prevent outbreaks of infectious and communicable diseases may be eligible medical costs.
• Cleaning of Facilities Applicant would have to establish legal responsibility and provide justification with a request for FEMA consideration.
• Restock of consumables and medical supplies If consumables and medical supplies were used to lessen or eliminate an immediate threat required by COVID-19, this could be eligible.
• Messaging/Public Outreach Providing warnings and guidance about health and safety hazards using various strategies, such as flyers, public service announcements, or newspaper.
• Non-Congregate Sheltering The non-congregate sheltering must be at the direction of and documented through an official order signed by a state, local, or public health official and approved by FEMA in advance. Applicants must follow FEMA’s Procurement Under Grants Conducted Under Exigent or Emergency Circumstances guidance and include a termination for convenience clause in their contracts. The funding for non-congregate sheltering to meet the needs of the Public Health Emergency cannot be duplicated by another federal agency. Applicable Environmental and Historic Preservation laws, regulations, and executive orders apply and must be adhered to as a condition of assistance.

FEMA has directed that eligible emergency proactive measures taken to respond to COVID-19 may be reimbursed under Category B of FEMA’s Public Assistance program. According to FEMA, some examples of reimbursable costs are:

• Disinfection of eligible public facilities
• Medical sheltering
• Security and law enforcement
• Personnel overtime costs
• Training specific to the declared event
• Technical assistance to local governments on emergency management and control of immediate threats to public health and safety
• Purchase and distribution of food, water, ice, medicine and other consumable supplies, to include personal protective equipment and hazardous material suits
• Movement of supplies and people
• Communications of general health and safety information to the public

What types of costs are eligible?

Emergency Operation Center (EOC) Operations Supplies, equipment, facility costs, increased utility costs.

EOC Labor/Staffing Overtime labor for regular staff. All labor eligible for temporary staff performing eligible

emergency work Staff the EOC with the numbers and skills necessary to support the response, assure worker safety, and continually monitor absenteeism. Use established systems to ensure continuity of operations (COOP) and implement COOP plans as needed.

Meals for EOC employees Provision of meals, including beverages and meal supplies, for employees and

volunteers engaged in eligible Emergency Work, including those at emergency operations centers, is eligible provided the individuals are not receiving per diem and one of the following circumstances apply: Meals are required based on a labor policy or written agreement, conditions constitute a level of severity that requires

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o obtain reimbursement of eligible costs, FEMA PA recipients must track, document, and provide proof of payment for labor (overtime only), equipment, materials, and supplies utilized during emergency work.

For contract costs to be reimbursed, FEMA requires documentation demonstrating that the costs are reasonable and the procurement was compliant with the standards of 2 CFR Section 200.320. Ensure that your vendors are providing detailed invoices, clearly delineating the Emergency Work tasks performed.