This is in response to a letter from your office dated May 25, 2016, which transmitted the referenced second appeal on behalf of the St. Tammany Parish School Board (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) decision to deny actual cost reimbursement for upgrades completed to the facilities documented in Project Worksheets (PWs) 19354 and 19407. As explained in the enclosed analysis, I have determined that the projects are improved projects with capped funding, and FEMA did not previously agree to fund them at actual costs. Moreover, the majority of the work in dispute was not required by codes and standards. The exceptions are the concrete parking lots, water heater, three compartment sink, hand wash sink, 90 percent outside-air conditioning unit, mini-split air conditioner, second staircase, and mechanical lift. These code-driven improvements accordingly adjust the improved project estimate. As such, I am partially granting the appeal and by copy of this letter, I am requesting that the Regional Administrator take appropriate action to implement this determination. Please inform the Applicant of my decision. This determination is the final Agency decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.