This is in response to a letter from your office dated March 14, 2016, which transmitted the referenced second appeal on behalf of Roseau County Highway Department (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $2,815,815.45 for work performed on its water control facility (drainage ditch system) (Facility). As explained in the enclosed analysis, I have determined that the repair work performed on the Applicant’s Facility went beyond the approved scope of work, was partially completed after the project completion deadline, or both. Additionally, the Applicant’s first appeals for three of the Project Worksheets (PWs 273, 275 and 284) were untimely. As such, the work is not eligible under the Public Assistance (PA) program. Therefore, I am denying the appeal. This determination is the final decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.