This is in response to a letter from your office dated December 12, 2018, which transmitted the referenced second appeal on behalf of Nassau County (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) decision to uphold a denial of funding for certain travel expenses claimed as Direct Administrative Costs (DAC) or contract costs under Project Worksheet (PW) 4179. As explained in the enclosed analysis, I have determined that since the travel expenses at issue benefitted more than one PW, they are indirect costs under FEMA Disaster Assistance Policy 9525.9, Section 324 Management Costs and Direct Administrative Costs, and the Applicant cannot allocate or assign such expenses to individual projects as DAC or as contract costs. Accordingly, I am denying the 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.