This is in response to a letter from your office dated May 24, 2018, which transmitted the referenced second appeal on behalf of Broward County School Board District (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of its first appeal as untimely, and requests that FEMA reinstate $14,865.66 in prior loss reductions that were applied during the closeout process for Project Worksheet (PW) 5548. As explained in the enclosed analysis, I have determined that the Applicant’s February 5, 2016 first appeal was filed within the required 60-day timeframe because it did not receive notice of the appealable action until January 26, 2016. I have also determined that FEMA was required to reduce eligible costs by $14,865.66 pursuant to the prior loss reduction provision of 44 C.F.R. § 206.253(b)(2). However, the Robert T. Stafford Disaster Relief and Emergency Assistance Act § 705(c), as implemented by FEMA Recovery Policy FP-205-081-2, Stafford Act Section 705, Disaster Grant Closeout Procedures, prohibits FEMA from recovering the costs at issue. Accordingly, I am granting this appeal in the amount of $14,865.66. 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.