This is in response to a letter from your office dated November 21, 2016, which transmitted the referenced second appeal on behalf of the City of Atlanta (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding associated with claimed emergency protective measures. As explained in the enclosed analysis, I have determined that the Applicant has not demonstrated that: (1) the ice removal work meets FEMA’s eligibility requirements; (2) the cost for generator repair is eligible and that the Applicant operated the generators during the disaster; (3) the force account labor (FAL) performed emergency protective measures or that the claimed overtime and compensatory time was in accordance with the Applicant’s predisaster pay policies; and (4) the costs for meals and lodging for its FAL, materials, and direct administrative costs are eligible. Accordingly, I am denying 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.