This is in response to a letter from your office dated May 3, 2018, which transmitted the referenced second appeal on behalf of the City of Hialeah (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s deobligation of funding following a Department of Homeland Security, Office of Inspector General’s (OIG) audit. As explained in the enclosed analysis, I have determined that the Applicant failed to submit its second appeal within 60 days of receipt of notification of the Regional Administrator’s first appeal decision. Thus, the second appeal is untimely. FEMA’s policy implementing Stafford Act Section 705(c) protections does not apply to matters where appeal rights lapsed. 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.