To be eligible; DAC must be directly tied to the performance of eligible work; necessary and reasonable to accomplish the work properly and efficiently; and adequately documented.The Recipient did not provide sufficient details for FEMA to consider whether the type of employee and skill level was appropriate for the activities performed and/or the level of effort required to perform an activity in order to determine reasonableness of the claimed DAC.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 directly tied to the performance of eligible work; necessary and reasonable to accomplish the work properly and efficiently; and adequately documented.The Recipient did not provide sufficient details for FEMA to consider whether the type of employee and skill level was appropriate for the activities performed and/or the level of effort required to perform an activity in order to determine reasonableness of the claimed DAC.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.