The main idea of devloping such a DAL is that, to separate the SQL execution from the client/end user and maintain it on the server side, there by reducing the number of direct simultanious (for e.g., if an application establishes 2 connections to the SQL server and 10 users are using the application there over all there are 10*2=20 connections to the sql server) connection to the sql server, and also to abstract the database implementation part from the developer, who need not know what kind of database is he working on, where is it etc.
Keeping all these in mind, the RMSDataTier was developed, which uses a remote server to listen for any sql commands (again a client helper is provided caled CommanDataWrapper.cs) and executes the same. Feel free to go through the attached folder, it has got the COMPLETE source code, Dev Env generated help file, a readme.txt , two registry setting file.