From October 23 to November 18, 2005, Hurricane Wilma caused water damage to office facilities owned by the Applicant. FEMA prepared PW 8478 for emergency protective measures taken to assess and remediate water and mold damage at each facility. FEMA obligated Public Assistance (PA) funding in PW 8478 for estimated costs totaling $999,900.07. In Version 4 of PW 8478, FEMA deobligated $128,691.97 for actual and anticipated insurance proceeds and an actual cost underrun. The Florida Division of Emergency Management (Grantee) notified the Applicant of the deobligation in a letter dated February 28, 2017, which also advised the Applicant of its right to appeal. The Applicant submitted its first appeal on March 16, 2017, arguing there were no additional insurance proceeds forthcoming, and requested consideration of the appeal under section 705(c) of the Stafford Act. The Grantee forwarded the appeal on June 20, 2017. In a Final Request for Information, FEMA expressed concern that the administrative record did not demonstrate the Grantee had forwarded the appeal within the 60-day regulatory timeframe. In its response, the Grantee asserted the appeal was timely submitted. The FEMA Region IV Regional Administrator denied the appeal on November 28, 2017, determining the Grantee’s transmittal was untimely. In a second appeal dated January 18, 2018, the Applicant argues its first appeal should be considered timely, and the section 705(c) protection is applicable. In a March 12, 2018 transmittal, the Grantee asserts timeliness of the appeal is not relevant because FEMA failed to demonstrate the criteria under section 705(c) had not been met. Authorities and Second Appeals Stafford Act §§ 423(a), 705(c). 44 C.F.R. § 206.206(c)(2). FP 205-081-2, Stafford Act Section 705, Disaster Grant Closeout Procedures, at 2, 4. Fla. Dep’t of Transp., FEMA-4068-DR-FL, at 3-4. Town of Windermere, FEMA-1609-DR-FL, at 4. Broward Cty. Sch. Bd. of Fla., FEMA-1609-DR-FL, at 3. Port of Galveston, FEMA-1791-DR-TX, at 7 Headnotes Per 44 C.F.R. § 206.206(c)(2), a grantee must review and forward an applicant’s appeal to FEMA within 60 days of receipt. The Grantee submitted the Applicant’s first appeal 96 days after receiving it. Therefore, the appeal is untimely. Section 705(c) of the Stafford Act bars FEMA from deobligating previously awarded PA from a State or local government when certain criteria are met. However, FP 205-081-2 provides that the section 705(c) prohibition does not apply where an applicant’s appeal rights are exhausted and FEMA has made a final administrative decision. Because the first appeal was untimely, the Applicant’s appeal rights lapsed. FEMA’s determination under Version 4 of PW 8478 was the final administrative action concerning the appealed issues. Therefore, per FP 205-081-2, section 705(c) does not apply.