This is in response to a letter from your office dated March 12, 2018, which transmitted the referenced second appeal on behalf of Palm Beach County, Florida (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) decision to uphold the deobligation of $128,691.97 in Public Assistance funding. As explained in the enclosed analysis, I have determined that the first appeal was untimely and as such, the Applicant’s appeal rights lapsed. Consequently, the protections of Stafford Act section 705(c) do not apply. Accordingly, I am denying the 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.