The Applicant is a Private Nonprofit (PNP) entity that provides services to people with developmental and intellectual disabilities, including life skills, employment training, residential facilities, recreation and respite services, and some medical care. As a result of the storm surge from Hurricane Sandy, the Applicant’s properties were inundated with up to four feet of contaminated water. These properties include: a residential facility (Site 1), the Harvest Café (Site 2), and executive offices (Site 3). A subsequent environmental assessment confirmed the presence of mold in all three buildings that were flooded. On September 10, 2013, FEMA prepared Project Worksheet (PW) 2797 to document the cost of mold assessment and remediation. FEMA determined Site 3 to be ineligible for PA funding, according to FEMA policy, due to its description as executive offices. The Applicant appealed, claiming $74,762.73 in costs for Site 3, as well as $15,902.25 for work performed on Sites 1 and 2 that were not part of the original scope of work in PW 2797. In a letter dated January 8, 2016, the Regional Administrator (RA) denied the appeal finding that Site 3 was not an eligible PNP facility. The RA also found the Applicant failed to demonstrate the additional costs claimed for Sites 1 and 2 were eligible. The Applicant received the first appeal decision on January 11, 2016 and appealed the RA’s decision in a letter dated April 5, 2016. The Applicant maintains it operates several custodial care facilities, including Site 3, which is eligible under 44 C.F.R. § 206.221(e)(6). The Applicant also asserts that $15,902.25 for work performed on Sites 1 and 2 was properly documented and those documents were tendered to FEMA before the PW was written. Authorities and Second Appeals Stafford Act § 423. 44 C.F.R. § 206.206(c). DAP 9521.3, at 5. PA Guide, at 19. Fla. Dep’t of Transp., FEMA-4068-DR-FL, at 3. Fla. Dep’t of Transp., FEMA-1785-DR-FL, at 3. Headnotes Per 44 C.F.R. § 206.206(c), an appellant must file an appeal within 60 days after receipt of a notice of the action that is being appealed. Applicant’s second appeal was filed 85 days after receipt of the RA’s first appeal decision. Therefore, Applicant’s second appeal is time-barred.