Summary Paragraph In August 2008, the Florida Division of Emergency Management (FDEM) activated the State Emergency Operations Center (EOC) and tasked the Applicant with fulfilling emergency requests for resources and supplies and other critical mission assignments in response to flooding from Tropical Storm Fay. FEMA prepared Project Worksheet (PW) 1939 to document the Applicant’s mission assignment work, which included force account labor used to deliver stock resources and purchased equipment and materials to county governments in FDOT District 2 to aid in emergency traffic control and flooding; contract work to extract water from its office building; and Direct Administrative Costs. During review, FEMA reduced $22,450.00 in estimated salvage from the costs of purchased items pursuant to Disaster Assistance Policy DAP9525.12, Disposition of Equipment, Supplies and Salvageable Materials, and obligated PW 1939 for a total of $56,814.22. On June 2, 2009, the Applicant appealed the reduction and stated that the purchased items were expendable and used immediately by local governments; and after use, the items retained no salvageable value. The Applicant also noted that 44 C.F.R. § 13.3 defines equipment as tangible, non-expendable property with a cost of $5,000.00 or more, and supplies as tangible property other than equipment. Further, the value per unit of the purchased items cost less than $1,000.00, and FEMA policy only requires compensation on items valued at $5,000.00 or higher. On May 11, 2012, the FEMA Region IV Regional Administrator (RA) denied the first appeal determining that all of the Applicant’s work items and costs tied to the assistance provided to the local governments were ineligible pursuant to Disaster Assistance Policy DAP9523.6, Mutual Aid Agreements for Public Assistance and Fire Management Assistance. The RA explained that, by policy, the Applicant’s actions performed in its role as the providing entity to aid the county governments precluded it from recouping reimbursement from FEMA as it was not the legally responsible entity for the work performed. As a result, the RA limited eligible funding to the Applicant’s contract costs and DAC for a total of $4,237.00. On December 18, 2012, FEMA deobligated $52,577.22 from PW 1939. More than 29 months later, on October 24, 2014, the Grantee forwarded the Applicant’s undated second appeal to FEMA. On second appeal, the Applicant appeals the total amount of $75,027.22 denied by FEMA. It reiterates the same arguments in dispute of FEMA’s decision to assess and deduct salvage value from the items it purchased. In addition, the Applicant argues that the assistance it provided to the local governments in District 2 was in response to mission assignments generated by the State through the EOC brought about by the emergency event. As such, it was legally responsible for the work pursuant to Florida Statute § 252.36. The Applicant contends further that FEMA erred in applying its policy as none of the work was completed under the provisions of a mutual aid agreement, and moreover, the Applicant was not party to a mutual aid agreement with the local governments. Authorities and Second Appeals Stafford Act § 423(a). 44 C.F.R. § 206.206(c). Headnotes Stafford Act § 423(a) and 44 C.F.R. § 206.206(c) provide an applicant with 60 days to submit an appeal. More than 29 months elapsed between the date of FEMA’s first appeal decision and the date the Grantee forwarded the Applicant’s second appeal to FEMA for consideration. As the second appeal submittal was untimely, the second appeal is denied.