This is in response to a letter from your office dated October 24, 2014, which transmitted the referenced second appeal on behalf of the Florida (FL) Department of Transportation (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $48,677.53 in Public Assistance (PA) funding for damage assessments conducted following Tropical Storm Fay. As explained in the enclosed analysis, I have determined that the Applicant’s second appeal is time barred by 44 C.F.R. § 206.206. Timeliness aside, the Applicant failed to demonstrate the work performed on its bridges were not damage assessments. Pursuant to 44 C.F.R. § 206.225, damage assessments are not emergency work, and therefore, are not eligible for PA funding. Accordingly, I am denying the appeal. Please inform the Applicant of my decision. This determination is the final Agency decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.