This is in response to a letter from your office dated September 27, 2017, which transmitted the referenced second appeal on behalf of the City of Pompano Beach (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) decision to deobligate $297,739.78 for anticipated insurance proceeds. As explained in the enclosed analysis, I have determined that procedural errors led to confusion as to the date of the appealable action and appeal timeframes. Accordingly, I am granting this appeal and remanding it to Region IV to issue a final request for information and first appeal decision to adjudicate the substantive merits of the appeal. Please inform the Applicant of my decision. The Applicant’s right to a second appeal is not impacted by this decision. It may re-submit a second appeal pursuant to 44 C.F.R. § 206.206 if dissatisfied with the Regional Administrator’s decisions regarding this matter.