This is in response to your letter dated February 20, 2018, which transmitted the referenced second appeal on behalf of the City of Sundance (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) deobligation of $300,000.00 in costs pertaining to the stabilization of the site of a water storage tank. As explained in the enclosed analysis, I have determined that the Applicant changed the project’s scope of work without receiving prior approval from FEMA. In addition, when the Applicant moved the water storage tank to a new location, FEMA was not afforded the opportunity to comply with federal environmental and historic preservation requirements. 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.