This is in response to a letter from your office dated July 21, 2016, which transmitted the referenced second appeal on behalf of St. Bernard Parish (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding for debris removal costs. As explained in the enclosed analysis, I have determined that the Applicant has not demonstrated that it had legal responsibility for the work, the debris was a direct result of Isaac, or that removal was in the public interest. Therefore, 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.