This is in response to a letter from your office dated April 20, 2017, which transmitted the referenced second appeal on behalf of Joplin Schools (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $1,505,253.40 in costs, including a proposed change to the scope of its improved project, an increase in estimated costs, and Direct Administrative Costs (DAC) above those previously awarded. As explained in the enclosed analysis, I have determined that the Applicant failed to seek funding for additional damage in a timely manner, and failed to justify its request for adjustments to the cost estimate. Regarding DAC, the Acting Regional Administrator took appropriate action in awarding costs capped at $155 per hour, as a remedy for the Applicant’s noncompliance with procurement regulations. It was also proper, in accordance with federal regulation, not to award travel costs or costs incurred during a period when no contract was in place. Accordingly, I am denying this second 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.