This is in response to a letter from your office dated December 14, 2015, which transmitted the referenced second appeal on behalf of Office of Coastal Protection and Restoration (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding in the amount of $10,000.00 for costs associated with the replacement of two threaded sluice gate stems. As explained in the enclosed analysis, I have determined that Public Assistance funding is precluded because the Coastal Wetlands Planning, Protection and Restoration Act of 1990 creates an ongoing Federal program to specifically address the environmental restoration of Louisiana’s barrier islands and headlands. Further, Public Assistance funding is precluded because there is a potential duplication of benefits. 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.