This is in response to a letter from your office dated July 21, 2016, which transmitted the referenced second appeal on behalf of the Knowledge is Power Program (KIPP or Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $364,299.00 to transport students to a temporary facility. As explained in the enclosed analysis, I have determined that the Applicant was not legally responsible for providing the KIPP Believe Primary charter school curriculum at the time of Hurricane Katrina. As such, the transportation costs associated with the implementation of this curriculum, nearly seven years after the event, was not required as a direct result of the disaster. Therefore, 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.