This is in response to a letter from your office dated August 12, 2014, which transmitted the referenced second appeal on behalf of Reclamation District #800 (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) determination that work done to repair levee damage in the amount of $732,082.01 is ineligible for Public Assistance funding. As explained in the enclosed analysis, I have determined that FEMA properly deobligated funding based on the Applicant’s noncompliance with permit requirements and conditions of the grant. Accordingly, I am denying the appeal. By copy of this letter, I am requesting the Regional Administrator to 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.