This is in response to a letter from your office dated March 21, 2014, which transmitted the referenced second appeal on behalf of the Roman Catholic Diocese of Brooklyn (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $228,630.16 in Public Assistance (PA) funding. As explained in the enclosed analysis, I have determined that, pursuant to the Stafford Act § 312, PA funding to repair the Applicant’s facilities is prohibited as it constitutes a duplication of benefits due to the Applicant’s insurance policy with Peter Turner Insurance Company. Therefore, I am denying the appeal. Please inform the Applicant of my decision. This determination is the final decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.