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.

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.

2 C.F.R. § 200.403(a), (g); 44 C.F.R. § 206.206(a). PAPPG, at 21, 37-38, 127, 132, 134 (Jan. 2016). Campbell Cnty. Fire Dist. #1, FEMA-4497-DR-KY, at 3.