Generally, costs that can be directly tied to the performance of eligible work are eligible. Such costs must be necessary and reasonable to accomplish the work. The Work Order Report describes work order 1041018 as repair of collapsing catch basins on Pan Am Road and a “plate” which aligns with Hill’s damage assessment. Also, the labor summary shows the repair work was performed prior to Hill’s site visit. The Applicant has not demonstrated the contracted rates and mix of skill levels for administrative services are reasonable, nor has it substantiated that the administrative tasks performed were necessary and appropriate.

FEMA finds the $2,729.66 in force account labor costs claimed are eligible. However, the $21,700.84 in claimed DAC is not reasonable, necessary, or appropriate. Therefore, this appeal is partially granted.

44 C.F.R. §§ 13.22, 206.206(a). DAP 9525.9, at 1, 3,6; Memorandum on DAP 9525.9, at 2. PA Guide, at 40, 42, 107, 313. Comm. Programs of Westchester Jewish Comm. Serv. Inc., FEMA-4480-DR- NY, at 2; City of Cedar Rapids, FEMA-1763-DR-IA, at 3, 8; Central Bradford Progress Authority, FEMA-4030-DR-PA, at 4, 5.