The DLA is just a virtual bank account, so you can import transactions there using this guide.
However, what I suspect you’d want to do is more of create a purchase invoice for the expenses and tag that as a payment from the DLA (therefore showing the business owes it). In that case, you can use this guide to import the purchase invoice. This will however create a new invoice for each line in the CSV file, so you could lump them together as 1 total, and attach a report from Xpenditure (say a PDF report for example) as evidence.
I hope that helps?