Summary Paragraph In 2011, heavy rains from Hurricane Irene caused damage where Lohnes Road crosses the Kroma Kill River in the Town of Stillwater (Applicant). FEMA prepared Project Worksheet (PW) 6452 for $7,973.52 to repair damage to the embankments and the asphalt roadway but not for the arch culvert, finding the culvert damage was not a direct result of the declared event. In February 2012, the Applicant’s engineer submitted a damage report that did not include any storm related arch culvert damages, only damage to the road and erosion of the embankment. A subsequent engineering report described the arch culvert damage as “suspected” and “presumably” caused by Hurricane Irene and/or Tropical Storm Lee. The Applicant appealed FEMA’s determination and on August 26, 2013, the Acting Regional Administrator denied the first appeal, finding that the original PW is consistent with Public Assistance regulations and policy. In its second appeal, filed 359 days after the first appeal decision, the Applicant reiterates its claim that the culvert was directly damaged as a result of the declared event. Authorities and Second Appeals Stafford Act § 423. 44 C.F.R. § 206.206(c) 44 C.F.R. § 206.223(a)(1). Headnotes Stafford Act § 423 and 44 C.F.R. § 206.206(c)(1) require an Applicant to appeal a denial regarding eligibility for, from, or amount of Public Assistance within 60 days after the date on which it was notified of the denial. Applicant filed its appeal 359 days after receiving the first appeal decision. Pursuant to 44 C.F.R. §206.223(a)(1) to be eligible for financial assistance, an item of work must be required as the result of the major disaster event. Applicant’s engineering report did not detail disaster related damage to the arch culvert. Applicant’s follow up documentation used “suspected” and “presumably” to describe causation. Applicant’s report also stated that Tropical Storm Lee may have been a contributing factor.