DAC includes only those costs incurred by a grantee or applicant that can be tracked, charged, and accounted for directly to a specific project. These costs are only eligible if they are related to the administration of an eligible project, tied to the performance of eligible work, and tracked and documented in a manner that enables FEMA to determine if they are reasonable, necessary, and appropriate for a specific project. The Applicant provided sufficient detail for FEMA to determine that a portion of DAC incurred is tied to a specific project; is reasonable, necessary, and appropriate; and is, thus, eligible for Public Assistance (PA) funding. The remaining DAC, for which FEMA cannot determine whether the work performed is associated with a single project or the reasonableness of the work, is ineligible.

The Applicant substantiated additional eligible DAC totaling $25,450.50. The remainder of the claimed DAC is not tracked, charged, or accounted for directly to a specific project and is, therefore, ineligible for PA funding. Accordingly, the appeal is partially granted for $25,450.50.

PAPPG, at 38-39. Memorial Hermann Hosp. Sys., FEMA-1791-DR-TX, at 2; Cent. Bradford Progress Auth., FEMA-4030-DR-PA, at 4.