This is in response to a letter from your office dated September 14, 2015, which transmitted the referenced second appeal. Your office appealed the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $51,300.00 in Public Assistance funding for direct administrative costs. As explained in the enclosed analysis, I have determined that direct administrative costs documented in PWs 86, 87, 88, and 89 are eligible because the corresponding work is eligible. Accordingly, I am granting 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.