This is in response to a letter from your office dated January 9, 2018, which transmitted the referenced second appeal on behalf of Palm Beach County (Applicant). The Applicant is appealing the U.S. Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $2,180,751.54 in Public Assistance funding for force account labor and equipment. As explained in the enclosed analysis, I have determined FEMA afforded the Applicant the opportunity to submit pertinent documentation in accordance with policy. Moreover, the Applicant’s first appeal was untimely. Consequently, the Applicant’s appeal rights lapsed, rendering the protections of Stafford Act § 705(c) inapplicable. 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.