This is in response to a letter from your office dated June 26, 2017, which transmitted the referenced second appeal on behalf of the Town of Killington (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of funding for construction of a bridge that replaced a damaged culvert in Killington, Vermont. As explained in the enclosed analysis, I have determined that the Applicant requested a change in the scope of work after it completed construction and did not have prior approval from FEMA before beginning construction. Furthermore, the Applicant has not demonstrated that the work was required by codes or standards, nor as eligible hazard mitigation. Therefore, the Applicant’s appeal requesting $377,676.51 for the bridge project is denied. However, I also have determined that FEMA erred in totaling the amounts in its Cost Estimating Format. Accordingly, I am granting the appeal in part and I am instructing the Acting Regional Administrator to make the $3,463.88 in costs eligible for funding. 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.