This is in response to your office’s letter dated March 4, 2016, which transmitted the referenced second appeal on behalf of the University of Iowa (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding in the amount of $102,769.47 for increased construction costs. As explained in the enclosed analysis, I have determined that the costs for overtime work are ineligible for Public Assistance funding. The overtime work was not an emergency protective measure required as a result of FEMA-4187-DR-IA, nor was it a direct result of FEMA-1763-DR-IA, and the costs were not reasonable or necessary to restore the facilities to their predisaster design. In addition, the Applicant did not provide adequate documentation to show the work stoppage and securing of equipment was its legal responsibility, directly caused by either disaster, and reasonable and necessary. Accordingly, I am denying this 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.