This is in response your letter dated June 27, 2018, which transmitted the referenced second appeal on behalf of the Roman Catholic Bishop of Springfield (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s denial of $1,519,286.43 in costs pertaining to make-safe demolition and general cleanup, as well as direct administrative services and project management services. As explained in the enclosed analysis, I have determined that the Applicant has not demonstrated that the costs pertaining to make-safe demolition and general cleanup, as well as direct administrative services and project management services are eligible for funding. The Applicant has not distinguished between eligible make-safe demolition and general cleanup from ineligible work performed by its contractor. Moreover, because the underlying work is ineligible, the direct administrative services and project management services are likewise ineligible. 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.