This is in response to a letter from your office dated June 15, 2018, which transmitted the referenced second appeal on behalf of the Southwest Florida Water Management District (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s deobligation of $179,284.00 in costs pertaining to the repair of an erosion control embankment. As explained in the enclosed analysis, I have determined that the Applicant’s first appeal is untimely under Title 44 of the Code of Federal Regulations (44 C.F.R.) § 206.206(c)(2) because the Florida Division of Emergency Management did not forward it to FEMA within 60 days of receipt. In addition, Stafford Act section 705(c) does not prohibit FEMA from deobligating funding because the Applicant’s appeal was untimely, and thus, its appeal rights have lapsed. 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.