This is in response to a letter from your office dated July 26, 2017, which transmitted the referenced second appeal on behalf of the Tennessee Department of Finance and Administration (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of reimbursement for upgrades completed to the Wynnewood State Historic Site. As explained in the enclosed analysis, I have determined that the Applicant has not demonstrated that the additional items of work were required as a direct result of the disaster. The Applicant also did not obtain prior approval from FEMA before changing the approved scope of work. Furthermore, the Applicant has not demonstrated that the work was mandated by codes or standards. Consequently, all costs associated with this appeal are ineligible. 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.