From June 11 through July 11, 2014, heavy rainfall and flood waters damaged Mankato’s (Applicant) Viking Ravine Water Line (Facility). Using the Applicant’s estimates, FEMA prepared Project Worksheet 227 to restore the Facility in accordance with codes and standards, awarding $135,529.00. After soliciting bids from local contractors, the Applicant awarded the contract based on the sole bid received, and at closeout, requested an overrun of $155,890.11. Upon review, FEMA determined the Applicant failed to comply with procurement requirements and ordered the deobligation of all funding. In a first appeal the Applicant argued it followed contracting requirements under state law and FEMA should allow full funding. FEMA requested evidence demonstrating the Applicant complied with federal procurement requirements and the Applicant reiterated the contract award was legally permissible. The Region V Regional Administrator (RA) denied the appeal on June 6, 2017, upholding FEMA’s determination that the Applicant failed to comply with applicable procurement requirements. In the notification of FEMA’s decision, the RA advised the Applicant of appeal rights, specifically stating a second appeal must be submitted to the Minnesota Department of Public Safety Division of Homeland Security and Emergency Management (Grantee) within 60 days of the Applicant’s receipt of the first appeal decision. The Applicant received notice of the RA’s decision on June 9 and subsequently sent its second appeal to FEMA on October 4, 2017, reiterating that FEMA should reimburse $291,419.00 in claimed contract costs. Authorities and Second Appeals Stafford Act § 423(a). 44 C.F.R. §§ 206.206(c)(1), 206.206(a). Broward Cty. Sch. Bd. of Fla., FEMA-1609-DR-FL, at 2. Headnotes Stafford Act § 423(a), implemented by 44 C.F.R. § 206.206(c)(1), allows an applicant to appeal within 60 days of receiving notice of the action that is being appealed. The Applicant submitted its appeal 117 days after receiving notice of the RA’s decision. Thus, the appeal is untimely by 57 days. 44 C.F.R. § 206.206(a) establishes that applicants will file appeals through the grantee to the Regional Administrator. The Applicant circumvented the Grantee, sending the second appeal directly to FEMA. The Grantee later formally resubmitted the second appeal to the RA.