This is in response to a letter from your office dated September 14, 2018, which transmitted the referenced second appeal on behalf of the City of White Sulphur Springs (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $428,163.62 in costs for the cleaning, repair, and replacement of culverts and ditches. As explained in the enclosed analysis, I have determined that the first appeal was untimely. The Recipient did not forward the Applicant’s first appeal to FEMA within the 60-day timeframe prescribed by 44 C.F.R. § 206.206, Appeals. Further, an Applicant’s direct submission of an appeal to FEMA does not comply with proper appeal procedures and cannot be considered a timely appeal. 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.