This is in response to a letter from your office dated September 28, 2016, which transmitted the referenced second appeal on behalf of Augusta-Richmond County (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of $783,500.60 in costs pertaining to vegetative debris removal. As explained in the enclosed analysis, I have determined that the Applicant did not provide adequate documentation on first appeal to account for the discrepancies between the debris hauled to and the mulch hauled from its Greenland Debris Management Site (DMS). Accordingly, the Regional Administrator (RA) for FEMA Region IV appropriately exercised her discretion in finding 78,229 CY of vegetative debris as eligible. However, $12,003.50 in funding that the RA reduced on first appeal to account for partial tailgated trucks will be restored because the reduction is duplicative. Accordingly, I am partially granting 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.