This is in response to a letter from your office dated December 8, 2017, which transmitted the referenced second appeal on behalf of the City of Waveland (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding in the amount of $1,413,237.00 for work related to construction of a temporary sewer collection system. As explained in the enclosed analysis, I have determined that FEMA appropriately denied the Applicant’s request for an exception under Title 44 Code of Federal Regulations (44 C.F.R.) § 13.6(c) given that the Applicant failed to monitor its contract appropriately and did not provide adequate justification for an exception to this procurement requirement. 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.