Summary Paragraph During August of 2011, Hurricane Irene deposited debris and damaged roads and other facilities in eight qualified private communities (QPCs) within the Township of Vernon’s (Applicant) jurisdiction. To document all damage sustained by the QPCs, FEMA prepared 26 small Project Worksheets (PWs), consisting of seven for debris removal, three for emergency protective measures and 16 for permanent work projects. FEMA determined that 23 of the 26 PWs were ineligible on the grounds that the Applicant had not demonstrated the legal responsibility to perform work within the QPCs. FEMA also determined the three other PWs, which were for permanent work, were ineligible due to deferred maintenance. On December 16, 2013, the Applicant appealed FEMA’s eligibility determination of all 26 PWs, and argued that the New Jersey Municipal Services Act established the Applicant’s legal responsibility. On October 3, 2014, FEMA issued a Final Request for Information (RFI) soliciting documentation to support the Applicant’s legal responsibility and that damages were disaster related. The Applicant responded and argued that it provided adequate documentation to establish eligible scopes of work and that all damages were disaster related. On September 15, 2015, the FEMA Region II Regional Administrator (RA) partially granted the appeal, finding that the Applicant established legal responsibility for eight of the 26 PWs. The RA denied the appeal for 17 PWs finding that the Applicant lacked legal responsibility. The remaining PW on appeal was denied for the Applicant’s failure to provide adequate source documentation. The Applicant received FEMA’s first appeal determination on September 17, 2015. On December 4, 2015, the Applicant requested a 30 day time extension to file its second appeal, seeking to extend the deadline until January 15, 2016. On December 10, 2015, the Grantee (the state of New Jersey) endorsed the Applicant’s request and submitted the request to FEMA. On January 7, 2016, the Applicant made a second request for an extension of time to submit its second appeal. The Grantee endorsed and forwarded this request to FEMA Region II through a letter dated January 19, 2016. On February 26, 2016, 162 days after receiving the first appeal determination, the Applicant submitted its second appeal requesting reimbursement for 14 of the 18 PWs that were denied on first appeal. The Applicant failed to submit its second appeal within the 60-day timeframe as required by Stafford Act § 423(a) and 44 C.F.R. § 206.206(c)(1). As the second appeal submittal was untimely, a review of the merits of the appeal is unnecessary. Authorities and Second Appeals Stafford Act § 423(a). 44 C.F.R. § 206.206(c)(1). FEMA Second Appeal Analysis, City of Boynton Beach, FEMA-1545-DR-FL (Aug. 31, 2015). FEMA Second Appeal Analysis, City of Lake Mary, FEMA-1539-DR-FL (Aug 31, 2015). FEMA Second Appeal Analysis, Public Health Trust of Miami-Dade County, FEMA-1546-EM-FL, (Mar. 27, 2015). FEMA Second Appeal Analysis, City of Southbay, FEMA-1609-DR-FL (June 15, 2015). Headnotes Stafford Act § 423(a) and 44 C.F.R. § 206.206(c)(1) provide that an Applicant must file an appeal within 60 days after the receipt of a notice of the action that is being appealed. More than 5 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. Neither the Stafford Act nor 44 C.F.R. 206.206 provide FEMA with the authority to grant time extensions for the appeal filing deadline. Accordingly, FEMA may not rule on the Applicant’s two time extension requests.