This is in response to a letter from your office dated May 12, 2016, which transmitted the referenced second appeal on behalf of Essex County (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $817,212.00 to replace the west abutment of the Grove Road Bridge (Facility). As explained in the enclosed analysis, I have determined that FEMA appropriately denied the Applicant’s scope of work change request to replace the west abutment because the additional work was not required as a result of Hurricane Irene. Therefore, I am denying the appeal. Additionally, the Applicant did not complete the approved scope of work in PW 8453, but rather replaced and relocated the Facility without prior approval from FEMA. As such, that work is not eligible for Public Assistance. Consequently, FEMA will deobligate funding previously provided in PW 8453. 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.