This is in response to your letter dated December 22, 2015, which transmitted the referenced second appeal on behalf of St. Bernard Parish Government (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding in the amount of $158,522.10 for the replacement of Gazebo #1 (Facility) in Torres Park. As explained in the enclosed analysis, I have determined that, pursuant to 44 C.F.R. § 206.203(d)(2)(v), the Applicant initiated and completed construction prior to receiving FEMA’s approval. Additionally, pursuant to FEMA’s Environmental Policy Memo #3, Policy for Projects Initiated Without Environmental Review Required by the National Environmental Policy Act (NEPA), FEMA was not afforded the opportunity to conduct a NEPA review prior to the start of construction. As such, the facility is not eligible for funding under the Public Assistance (PA) Program. Accordingly, I am denying this appeal. Please inform the Applicant of my decision. This determination is the final decision on this matter pursuant 44 C.F.R. § 206.226, Appeals.