F.2. Disposition of Purchased Supplies

When supplies are no longer needed for federally assisted programs or activities, all non-federal entities, including state and tribal governments, must calculate the current fair market value of any unused residual supplies (including materials) that FEMA assisted with for any of its activities and determine the aggregate total. The non-federal entity must provide FEMA with the current fair market value if the aggregate total of unused residual supplies is greater than $5,000. FEMA reduces eligible assistance by this amount.^[273] If the aggregate total of unused residual supplies is less than $5,000, FEMA does not reduce the eligible assistance.