This is in response to a letter from your office dated September 5, 2018, which transmitted the referenced second appeal on behalf of Regional Transit Authority (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $244,863.52 in costs pertaining to the denial of its request for an alternate project for PW 13249. As explained in the enclosed analysis, I have determined the Applicant elected not to complete the scope of work in PW 13249, discarding the documents FEMA obligated funding to preserve, without prior FEMA approval. The Applicant did not request an alternate project until 2016, five years after the period of performance had expired. For this reason, the FEMA Louisiana Recovery Office used appropriate discretion to deny the request for an alternate project. Accordingly, I am denying this second 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.