This is in response to a letter from your office dated October 12, 2017, which transmitted the referenced second appeal on behalf of the Dickey County (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $256,751.69 in costs pertaining to repairing and raising the grade of a roadway. As explained in the enclosed analysis, I have determined that, because the Applicant did not comply with procurement requirements, and its contractor obtained material from a site not approved by the State Historic Preservation Office, the Acting Regional Administrator for FEMA Region VIII appropriately acted to deobligate funding from PW 1919. 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.