This is in response to a letter from your office dated June 22, 2018, which transmitted the referenced second appeal on behalf of the City of Pembroke Pines (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s decision to deny reinstatement of $3,290,276.32 in previously deobligated funding. As explained in the enclosed analysis, I have determined that the Applicant’s first appeals were untimely because the State of Florida Division of Emergency Management submitted them beyond the 60-day timeframe required by 44 C.F.R. § 206.206(c)(2). Moreover, the Applicant has not demonstrated the deobligations effectuated in PWs 3017 (Version 5) and 5332 (Version 4) occurred more than three years after transmission of the final expenditure report for the disaster in violation of Stafford Act section 705(a). Furthermore, because the Applicant’s appeal rights regarding the deobligations effectuated in those PWs lapsed, Stafford Act section 705(c) is not applicable. 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.