This is in response to a letter from your office dated September 27, 2018, which transmitted the referenced second appeal on behalf of the University System of Georgia Board of Regents (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) decision to disallow all debris removal costs in Project Worksheets (PWs) 502 and 508, and requests a reduced award based on the disaster’s median cost for debris removal work of $20.39/CY. As explained in the enclosed analysis, I have determined that FEMA appropriately exercised its discretionary authority to disallow all costs claimed in PWs 502 and 508 as a remedy for the Applicant’s noncompliance with Public Assistance program eligibility requirements and Federal procurement and contracting standards. 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.