This is in response to letters from your office dated March 23 and April 6, 2017, which transmitted the referenced second appeals on behalf of Pulaski County, Missouri (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of its requests to change the scopes of work (SOWs) for the restoration of water crossing sites with a total estimated cost of $2,037,423.25. As explained in the enclosed analysis, I have determined that the Applicant’s second appeal related to 10 of the 12 sites was not submitted within the 60-day timeframe required by the Stafford Act § 423(a). The requested SOW changes for all 12 sites are otherwise ineligible as the project designs reflect an ineligible construction standard. Accordingly, I am denying the appeal(s). However, regarding the sites submitted on timely appeal, I have determined that alternative designs are potentially feasible, which may meet FEMA requirements for hazard mitigation under Section 406 of the Stafford Act. Consequently, the Applicant may wish to submit a request identifying cost effective, technically feasible mitigation measures. I am directing Region VII to assist the Applicant in developing appropriate SOWs for those sites, if such requests are made. The Applicant may wish to engage Region VII on revising the scope of work for the other sites or having them designated as improved projects. By copy of this letter, I am requesting the Regional Administrator take appropriate action to implement this determination. In accordance with 44 C.F.R. § 206.206(b)(1), Appeals, Levels of Appeal, the Applicant may appeal any new issues that arise in determining eligible work and costs. 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.