Force Account labor and contract labor costs are treated by FEMA differently.

Force Account labor is labor performed by non-contracted forces (such as City, County, or State employees). For example:

• A police officer works for his/her department during an incident and accrues 20 hours of overtime directly related to Emergency Protective Measures
• After the incident, the department applies for reimbursement under the Public Assistance Grant Program
• FEMA provides a grant, reimbursing the 20 hours of overtime incurred by the police officer during the incident

Contract labor is labor performed by contracted forces (labor performed due to enforceable provisions of a contract). For example:

• The Miami-Dade Police Department contracts ten police officers to assist during an incident. They all work on Emergency Protective Measures
• After the incident, the Miami-Dade Police Department applies for reimbursement under Public Assistance Grant Program
•  FEMA provides a grant reimbursing all the hours worked by the contracted police officers