This is in response to your letter dated September 18, 2014, which transmitted the referenced second appeal on behalf of the Town of Springtown (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) deobligation of small project funding for bridge repairs performed at Flint Creek, or alternatively, denial of the Applicant’s request for an alternate project. As explained in the enclosed analysis, I have determined that the Applicant did not complete the bridge replacement on Flint Creek in accordance with the PW’s approved scope of work. As such, pursuant to 44 C.F.R. § 206.205(a), the Applicant cannot retain FEMA funds as small project funding. Further, the Applicant’s request for an alternate project was untimely. Given that the Applicant did not establish the existence of extenuating circumstances to warrant a waiver of the 12-month filing deadline, I find no basis on which to grant the Applicant’s request for an alternate project. Therefore, I am denying this appeal. Please inform the Applicant of my decision. This determination constitutes the final decision on this matter pursuant to 44 C.F.R. § 206.206 Appeals.