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.

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.

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.