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.

HeadnotesTo 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.ConclusionThe 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.