This is in response to a letter from your office dated August 14, 2015, which transmitted the referenced second appeal on behalf of Clarksville Gas and Water (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $2,772,584.30 for upgrades to its Ultraviolet Filter Building (Facility) mandated by environmental permit requirements. As explained in the enclosed analysis, I have determined that the Applicant’s requested upgrades to comply with environmental permit requirements were not the result of the disaster event, nor was the Facility compliant with such requirements at the time of the disaster. Further, the Tennessee Department of Environment and Conservation Design Criteria are not “codes” or “standards” pursuant to 44 C.F.R. § 206.226(d). As such, any upgrades performed to conform to the Design Criteria are not eligible for PA reimbursement. Therefore, I am denying the appeal. This determination is the final decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.