This is in response to four letters from your office dated September 18, 2012, which transmitted the referenced second appeals on behalf of Nashville-Davidson County (Applicant). FEMA combined these second appeals because they share the same substantive issue. The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $268,032.00 for costs associated with resident engineering services. As explained in the enclosed analysis, I have determined that the Applicant provided adequate documentation to substantiate reimbursement of costs associated with resident engineering services. Accordingly, I am granting this appeal, while noting that reconciliation of final costs for resident engineering services and review of associated procurement documentation will need to occur at closeout. By copy of this letter, I am requesting the Regional Administrator take appropriate action to implement this determination. 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.