This is in response to your letter dated September 5, 2014, which transmitted the referenced second appeal on behalf of Central Bradford Progress Authority (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $603,639.20 in contracted direct administrative costs (DAC), project management costs, and travel costs. As explained in the enclosed analysis, I have determined that the Applicant did not provide sufficiently detailed and descriptive documentation to demonstrate that the costs incurred for DAC and travel are reasonable eligible costs for PWs 768 and 5418. Accordingly, I am denying the appeal. DAC and project management costs for PW 775 will be reviewed at closeout, as stated in the first appeal response. 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.