This is in response to a letter from your office dated May 27, 2015, which transmitted the referenced second appeal on behalf of the City of DeBary (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $323,778.98 in costs associated with the pumping of water from its surrounding watershed. As explained in the enclosed analysis, the Applicant has not demonstrated that all of the work involving continued pumping beyond the incident period was necessary to address an immediate threat to life, public health and safety or improved property. In limited instances, continued pumping in the days immediately following the incident period was necessary. However, the Applicant did not provide documentation necessary to allocate the costs for this limited work, which is necessary for FEMA to be able to provide funding. Therefore, the costs requested by the Applicant are not eligible. 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