This is in response to a letter from your office dated November 7, 2016, which transmitted the referenced second appeal on behalf of the Maine-Endwell Central School District (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of funding for construction of a new maintenance facility (Facility) and for either replacement or relocation costs of the damaged buildings. As explained in the enclosed analysis, I have determined the Applicant’s second appeal was not transmitted within the 60 day timeframe required by 44 C.F.R. § 206.206(c)(2). In addition, the Applicant constructed the Facility without prior approval from FEMA. Furthermore, it constructed the Facility before FEMA completed its requisite National Environmental Policy Act review. Consequently, the work associated with constructing the Facility is ineligible for Public Assistance. The request for replacement/relocation costs is therefore moot. Accordingly, I am denying this appeal. Please inform the Applicant of my decision. This determination is the final Agency action on this matter pursuant to 44 C.F.R. § 206.206, Appeals.