This is in response to a letter from your office dated March 20, 2018, which transmitted the referenced second appeal on behalf of Flagler County (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of costs pertaining to private property debris removal (PPDR). As explained in the enclosed analysis, I have determined that the Applicant did not comply with FEMA policy requiring applicants to submit a PPDR written request with supporting documentation and to obtain FEMA’s approval prior to commencing PPDR. Accordingly, the Applicant’s request for reimbursement for the PPDR work documented in PWs 989 and 990 is denied. 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.