For State Reimbursement Teams
Move EMAC Reimbursement From Review to Payment.
A practical guide for reviewing claims, validating documentation, preparing complete state reimbursement packages, and keeping payment moving across the EMAC process.
Built for: Assisting and Requesting State EMAC staff, finance and budget officers, auditors, Authorized Representatives, A-Teams, and contractors supporting reimbursement operations.
Need a form or reference document? Go to the Reimbursement Operations Toolkit
One process. Clear handoffs.
EMAC reimbursement works when every role knows what happens next.
Reimbursement is a shared process—not a single form or a single payment step. Resource Providers document actual mission costs; Assisting States validate and consolidate claims; Requesting States review and issue payment; and finance, audit, and contractor teams help maintain a consistent, well-supported process.
Resource Providers
Document actual mission costs, assemble a complete R-2 package, and submit it to the Assisting State.
Assisting State
Review R-2 packages, resolve issues, combine eligible costs on the R-1, and transmit the complete state claim.
Requesting State
Provide reimbursement guidance, review the R-1 package, issue payment, and communicate status or delays.
Finance, Audit & Contractors
Support compliant review, documentation, funding, payment, and reimbursement administration for the state.
The reimbursement workflow
From a Resource Provider’s records to final payment.
The R-2 and R-1 serve different roles in the same state-to-state reimbursement process. Every handoff should be complete, accurate, and clearly communicated.
R-2 Package
Each Resource Provider documents actual, mission-related costs and submits a complete R-2 reimbursement package to the Assisting State.
Resource ProviderAssisting State Review
Review documentation, reconcile costs to the RSA, and resolve deficiencies before the claim moves forward.
Assisting StateR-1 State Claim
Consolidate applicable R-2 totals on the R-1 and compile one complete reimbursement package for each RSA.
Assisting StateRequesting State Payment
Review the Assisting State claim, address questions promptly, and issue reimbursement payment.
Requesting StateProvider Payment & Closeout
If payment was not issued earlier, the Assisting State pays the Resource Provider and completes reimbursement closeout.
Assisting StateHow the forms connect: The R-2 supports each Resource Provider’s actual mission costs. The R-1 summarizes the Assisting State’s complete reimbursement claim to the Requesting State.
Assisting State responsibilities
Turn complete R-2 packages into a review-ready R-1 claim.
The Assisting State is the critical quality-control handoff between Resource Providers and the Requesting State. Review each package, resolve issues early, and submit a complete state reimbursement claim that is ready for review and payment.
Receive and audit Resource Provider packages
Confirm each R-2 is complete, organized, accurate, signed, and supported by the required source documentation.
Reconcile claimed costs to the mission
Verify that claimed costs align with the executed RSA, mission period, reimbursement guidance, and applicable policies.
Resolve deficiencies before submission
Work with Resource Providers to correct missing, unsupported, unclear, or ineligible items before the package moves forward.
Prepare and certify the R-1 package
Combine applicable R-2 totals on the R-1 and include the required cover letter, RSA, Resource Provider packages, and supporting materials.
Communicate status and issue provider payment
Notify the Requesting State as soon as a known condition will delay submission or payment, and keep affected Resource Providers informed throughout the process.
Requesting State responsibilities
Provide clear guidance, complete the review, and issue payment.
The Requesting State leads reimbursement coordination for its EMAC mission. Clear requirements, prompt review, meaningful status updates, and early communication help every party understand what comes next.
Provide reimbursement guidance early
Share instructions for submission and any additional documentation requirements with the Assisting State as resources demobilize. Additional requirements should be identified in the request and reflected in the RSA.
Review the complete Assisting State claim
Audit the R-1 package and associated R-2 documentation, confirm the claim aligns with the RSA and reimbursement guidance, and resolve questions promptly.
Issue reimbursement payment
Process payment to the Assisting State in accordance with EMAC reimbursement responsibilities and the state’s financial procedures.
Communicate payment status and delays
Notify the Assisting State immediately when funding, staffing, approvals, or processing conditions may affect payment timing. Provide updates so the Assisting State can keep Resource Providers informed.
Finance, audit & contractors
Key facts that support informed review and timely decisions.
EMAC reimbursement is state-to-state mutual aid supported by the executed RSA, documented mission costs, and clearly defined state responsibilities. These distinctions matter when reviewing claims, planning funding, supporting audits, or administering reimbursement activities on behalf of a state.
EMAC is law; the RSA is the mission agreement.
EMAC is established through its Articles of Agreement. Each mission is documented through an executed Resource Support Agreement between the Requesting and Assisting States.
Federal funds do not determine the payment obligation.
Eligible, documented, mission-related costs agreed to in the RSA remain the Requesting State’s responsibility, whether or not federal recovery funding is available.
Plan funding and review procedures before claims arrive.
Identify funding pathways, reimbursement owners, review steps, and documentation expectations before an EMAC mission reaches the reimbursement phase.
Federal audit context belongs with the Requesting State.
When FEMA Public Assistance reimbursement is pursued, the Requesting State is the recipient of federal funds and maintains the associated federal recovery and audit responsibilities.
Review principle: Focus on whether the claimed cost is supported, mission-related, aligned with the executed RSA, and reasonable and allowable under the applicable policies—not whether another state’s documentation looks identical to your own.
Recommended reimbursement timeline
Use 45-day handoffs—and communicate early when timing changes.
The recommended EMAC reimbursement timeline gives each party a reasonable window to complete its part of the process. When staffing, payroll, funding, approvals, or the scale of an event affects timing, communicate the delay as soon as it is known.
Known delays should never be a surprise.
A late reimbursement package does not automatically make an otherwise eligible claim ineligible. But Resource Providers, Assisting States, and Requesting States should share known delays and expected timing as soon as possible.
Resolve issues before they delay payment
Make incomplete documentation, unclear costs, and known delays visible early.
The goal is not to pass a questionable package to the next reviewer. Resolve the issue at the level where it can be corrected, document the decision, and communicate the impact before it delays reimbursement.
Do not forward incomplete claims.
Work with the Resource Provider or Assisting State to obtain missing documentation, correct totals, and clarify unsupported costs before the package advances.
Document changes to the claim.
When corrections change the amount requested, ensure the Assisting and Requesting States agree on the revised amount before payment is issued.
Do not let a known delay become a surprise.
Communicate immediately if staffing, payroll processing, appropriations, approvals, or disaster scale affects the expected reimbursement timeline.
Keep affected parties informed.
Requesting State payment updates should reach the Assisting State, which can communicate meaningful status and expected timing to Resource Providers.
When an issue cannot be resolved
Use the EMAC escalation path.
- EMAC Coordinators or Designated Contacts from each EMAC Member first attempt to resolve the issue.
- If unresolved, the Directors of Emergency Management from the affected Members work toward resolution.
- If all other options are exhausted, the Governors of the affected EMAC Members work together to resolve the dispute.
Reimbursement Operations Toolkit
Use the right document at the right handoff.
These forms and guidance documents support claim review, reconciliation, state package development, payment, audit readiness, and deeper understanding of the EMAC reimbursement process.
Assisting State claim
EMAC R-1 Interstate Reimbursement Form
Use the R-1 to summarize applicable Resource Provider costs and submit the Assisting State’s reimbursement claim to the Requesting State.
Download the R-1 FormResource Provider package
EMAC R-2 Intrastate Reimbursement Form
Use the R-2 to document and review each Resource Provider’s actual, eligible mission costs and the records supporting those costs.
Download the R-2 FormOfficial guidance
EMAC Operations Manual
Review official EMAC reimbursement responsibilities, documentation standards, cost eligibility, timelines, and procedures.
Open the Operations Manual Member login requiredFinance & audit reference
FAQs for Auditors, Finance and Budget Officers, and Contractors
Reference EMAC policy, the RSA, reimbursement obligations, funding, audit context, and FEMA Public Assistance questions.
Download the FAQReady for deeper training?
Build your EMAC reimbursement expertise.
Take the EMAC Reimbursement course in the eLearning Center for a deeper, role-focused look at reimbursement responsibilities, documentation, claim review, payment, audit considerations, and coordination across the EMAC process.
EMAC eLearning Center login required.