This is in response to a letter from your office dated March 20, 2018, which transmitted the referenced second appeal on behalf of Broward County (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding for costs related to emergency debris removal. As explained in the enclosed analysis, I have determined that the Applicant’s first appeal was untimely under Title 44 of the Code of Federal Regulations (44 C.F.R.) § 206.206(c)(2) because the Grantee did not forward it to FEMA within 60 days of receipt. 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.