This is in response to a letter from your office dated August 22, 2014, which transmitted the referenced second appeal on behalf of the City of Boynton Beach (Applicant). The Applicant is appealing the Department of Homeland Security’s Federal Emergency Management Agency’s (FEMA) denial of $247,055.75 for debris removal from private roads. As explained in the enclosed analysis, I have determined that the second appeal was untimely pursuant to the Stafford Act § 423 and 44 C.F.R. § 206.206. In addition, the Applicant failed to demonstrate it was legally responsible for removing disaster-related debris from private roads, nor did it demonstrate there was an immediate threat to life, public health and safety, or property. Further, the Applicant did not provide rights-of-entry/hold harmless agreements from property owners or homeowners associations. Accordingly, I am denying the appeal. Please inform the Applicant of my decision. This determination is the final Agency decision on this matter pursuant to 44 C.F.R. § 206.206, Appeals.