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.FEMA finds that 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; the 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.ConclusionFEMA finds that 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; the appeal is denied.