JP 3-28, page 124

Appendix F F-2 JP 3-28 (l) Replacement costs of supplies and equipment furnished and not returned. (m) Cost of parts used to repair end-items used in disaster relief (excluding depot or field maintenance on a time-compliance basis). (n) All USACE district labor charges, including overhead rates. (2) Nonreimbursable Activities (except under the authorities of the Economy Act of 1932). The following items are not considered reimbursable expenses in the context of providing DSCA: (a) Regular pay and allowances of military and civilian personnel. (b) Charges for use of military vehicles and watercraft. (c) Aircraft, vehicles, or watercraft damaged, lost, destroyed, or abandoned. (d) Administrative overhead. (e) Annual and sick leave, retirement, and other benefits. (f) Cost of telephone, telegram, or other transmissions used to requisition items in a disaster area to replenish depot stocks. d. DOD components shall not procure or maintain any supplies, materiel, or equipment exclusively for providing DSCA, unless otherwise directed by SecDef. e. DOD components shall not perform any inherently governmental function of civil government unless directed by the President. Any commander who is directed to perform such functions shall facilitate the reestablishment of civil authority at the earliest time possible. 2. Reimbursement Process DOD support is provided on a reimbursable basis, unless otherwise directed by the President. Title 10, USC, Section 277, requires reimbursement from LEAs, unless SecDef elects to waive reimbursement. The reimbursement process requires the DOD components to capture and report total and incremental costs IAW applicable DOD FM regulations. Supported agencies should also maintain records of support received from DOD. To distinguish these costs from those related to training or normal operating expenses, which are not reimbursed, resource managers must maintain accountability throughout an operation for equipment and material costs associated with operational support. Organizational record keeping needed to support cost capturing must begin at the start of the operation and at the lowest functional level. Since DSCA funding processes can initially confound commanders and staffs, care must be taken to gain early process familiarization and to promptly follow up preliminary voice coordination with properly staffed documentation.