Petria could you clarify for me claim appeal levels?

[Elizabeth Fitzgerald]

I am a little confused about Medicare claim appeal level number 4. Under the video conference in the first part, I found level 4th as MAC ( MEDICARE APPEALS COUNCIL). In the next paragraph, the same level 4th appears as DAB (DEPARTMENT APPEALS BOARD) Are these entities the same? Is it DAB a part of MAC? Thank you in advance.