This is in response to a letter from your office dated May 23, 2018, which transmitted the referenced second appeal on behalf of the Cameron Parish School Board (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $94,245.06 in costs pertaining to the rebuilding of the Administration Office Building (Facility). As explained in the enclosed analysis, this appeal is denied. The Applicant has not demonstrated that the security system was a necessary addition under a code or standard, nor made any reference to the funding FEMA previously obligated for security system components. Moreover, the Applicant failed to demonstrate that the overhead and profit or bond and insurance costs were calculated improperly. Accordingly, I am denying $94,245.06 in costs pertaining to the reconstruction of the Facility. Please inform the Applicant of my decision. This determination is the final decision on the matters pursuant to 44 C.F.R. § 206.206, Appeals.