When disasters and emergencies occur, the magnitude of work can seem overwhelming. Often, the work is different from the work you usually accomplish, and there is a tremendous amount of it. You must address these events whether Federal assistance is available or not. While FEMA is not able to help you with all of your costs in a Presidentially declared major disaster or emergency, FEMA is able to help with some of them. The most immediate source to help with response and recovery is your own force account labor, materials, and equipment. They are within your authority and available to you. In a Presidentially declared event, some of your labor, materials, and equipment costs will be eligible for cost-shared FEMA assistance. Your State may provide labor, materials, equipment, and funds for your response and recovery efforts under State Emergency Plans whether Federal assistance is available or not. Other jurisdictions and agencies may also come to your aid under mutual aid agreements whether Federal assistance is available or not. If the purpose and provisions of the mutual aid agreements comply with FEMA policy, reasonable costs generally will be eligible for cost-shared FEMA assistance in a Presidentially declared event. If your needs exceed your local capabilities, you may use contracts to get the work done. Consider Federal, State, and local procurement requirements when procuring goods and services through contracts. If the work is reasonable and necessary and if contracts are awarded according to FEMA requirements, the costs generally are eligible for cost-shared FEMA assistance. Donations of labor, materials, and equipment can also help with emergency work. If you keep records (hours worked, the work site, description of work, etc.) of what was donated, you may also use such donations toward your portion of any cost-share for other emergency work.