This is in response to a letter from your office dated March 20, 2017, which transmitted the referenced second appeal on behalf of Middleburgh Central School District (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $24,933.80 in reimbursement costs for the transportation of three displaced students. As explained in the enclosed analysis, I have determined the work was not emergency public transportation, and therefore does not implicate Section 419 of the Stafford Act. The costs associated with the work represent increased operating expenses that are not eligible for Public Assistance. 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.