To be eligible, DAC must be necessary and reasonable for the performance of eligible work, and adequately documented. The Recipient did not provide sufficient details for FEMA to determine if the claimed DAC were necessary and reasonable.

The Recipient has not demonstrated the costs were necessary, reasonable, and accounted for directly to a specific eligible project. Accordingly, the claimed costs are not eligible as DAC. Therefore, this appeal is denied.

2 C.F.R. § 200.403(a), (g). 44 C.F.R. § 206.206(a). DAP 9525.9, at 1, 5. Campbell Cnty. Fire Dist. #1, FEMA-4497-DR-KY, at 3.