As a result of Hurricane Ike, the Applicant implemented various emergency protective measures in September 2008, which included securing facilities, providing food and medical supplies to clients for whom shelter was provided, and facilitating the transportation of individuals from evacuated locations. While FEMA initially obligated $404,381.71 under PW 6559 for reimbursement of the emergency protective measures, it later amended the PW and deobligated $285,620.91 in PA funding. The deobligation was based on a recommendation from the Texas Department of Public Safety’s (Grantee), which stated the Applicant had only substantiated costs in the amount of $118,760.80. The Applicant appealed the deobligation. The Grantee forwarded the appeal to FEMA with a letter of support. The Grantee reversed its previous position regarding the amount of substantiated costs, instead, requesting reinstatement of the $285,620.91 in PA funding previously deobligated. FEMA Region VI’s Regional Administrator (RA) determined that the Applicant had in fact substantiated $243,086.97 of the $285,620.91 requested costs on appeal. Accordingly, the RA affirmed the deobligation of the remaining unsubstantiated costs in the amount of $42,533.94. Although the Applicant received the first appeal decision on May 30, 2017, it did not submit a second appeal to the Grantee until it transmitted an August 1, 2017 letter, dated 63 days after receipt of the decision. Moreover, the Grantee concedes it transmitted the Applicant’s second appeal more than 60 days after receipt. It received the Applicant’s second appeal on August 14, 2017, but did not forward it to FEMA until November 16, 2017, 94 days after receipt. Authorities and Second Appeals Stafford Act § 423(a). 44 C.F.R. § 206.206(c)(1) and (2). Public Assistance Program Appeal Procedures, Version 4, at 16-17. Dept. of Transp., FEMA-4068-DR-FL, at 3. Headnotes Stafford Act § 423(a), implemented by 44 C.F.R. § 206.206(c)(1), allows an applicant to appeal any PA determination within 60 days of receiving notice of the appealable action. The Applicant received the first appeal decision on May 30, 2017. Therefore, its August 1, 2017 second appeal letter, dated 63 days after receipt, was untimely. Under 44 C.F.R. § 206.206(c)(2), the grantee will review and forward appeals from an applicant to the RA within 60 days of receipt. The Grantee received the Applicant’s second appeal on August 14, 2017. Therefore, the November 16, 2017 transmission, mailed 94 days after receipt, was untimely.