Goshen Historic Track Inc. (Applicant) operates the Goshen Historic Track (Facility) located in Goshen, New York. During the incident period from October 27 to November 9, 2012, Hurricane Sandy caused damage to the Facility. On December 9, 2012, the Applicant sought Public Assistance (PA) funding from FEMA claiming eligibility as a private non-profit (PNP). FEMA denied the request after determining the Facility was ineligible because it had a recreational purpose. On September 18, 2013, the Grantee appealed the denial on behalf of the Applicant, and argued the Facility was an eligible museum made up of historic buildings. The FEMA Region II Regional Administrator (RA) denied the appeal finding that the Applicant’s primary purpose, as established by its website and corporate bylaws, was operating the Facility for horse racing and training. Accordingly, the RA determined the Facility was primarily used for recreational purposes and therefore ineligible for PA. On May 26, 2016, the Applicant submitted a second appeal to the Grantee, arguing (1) its Facility is a living museum with a primary purpose to preserve and exhibit a collection of historic buildings, and (2) FEMA erred by applying the primary use rule because the rule only applies to mixed use facilities, not museums. On second appeal, the Applicant noted $155,000.00 in disaster-related damage to its grandstand and historic Arden barn. The Grantee forwarded the Applicant’s second appeal to the RA on January 25, 2017. Authorities and Second Appeals Stafford Act § 423. 44 C.F.R. § 206.206(c)(1)-(2). St. Thomas Univ. FEMA-1609-DR-FL, at 3. Fla. Dep’t of Transp., FEMA-4068-DR-FL, at 3-4. Headnotes The Stafford Act and 44 C.F.R. § 206.206(c) requires that applicants file an appeal with the grantee within 60 days after receipt of notice of the action that is to be appealed, at which point the grantee must forward the appeal, along with a written recommendation, to the RA within 60 days. Failure by either the applicant or the grantee to comply with these requirements renders the appeal untimely and the applicant’s appeal rights lapse. The Grantee submitted the Applicant’s first appeal to FEMA more than 8 months after receipt. The Grantee did not submit the Applicant’s first appeal within the 60-day timeframe. Due to the Grantee’s failure to comply with 44 C.F.R. § 206.206(c), the Applicant’s appeal rights lapsed.