This is in response to a letter from your office dated September 18, 2012, which transmitted the referenced second appeal on behalf of Nashville-Davidson County (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $17,531.00 for costs associated with resident engineering services. As explained in the enclosed analysis, I have determined that the Applicant failed to provide sufficient documentation to substantiate reimbursement of costs associated with resident engineering services. Accordingly, 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.