This is in response to a letter from your office dated December 28, 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 $2,046.86 in Public Assistance funding for direct administrative costs. As explained in the enclosed analysis, I have determined that direct administrative costs documented in PWs 474, 482, and 484 are ineligible because the corresponding work is ineligible. Accordingly, I am denying the 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.