This is in response to a letter from your office dated September 24, 2018, which transmitted the referenced second appeal on behalf of Decatur County Secondary Roads (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $302,585.12 in costs pertaining to the replacement of culverts. As explained in the enclosed analysis, I have determined that the work is ineligible for funding. The Applicant changed the project’s scope of work without prior approval and did not receive approval for an improved project prior to the start of construction. 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.