Reporting and Reviewing of State and Local Agency Expenditures


  1. 1. Documentation of Staff Time
  2. 2. Local Agency Report Forms
  3. 3. On-Site Review of Local Agencies' Administrative Expenditures
  4. 4. The State agency requires local agencies to document the sources and values of inkind contributions.

1. Documentation of Staff Time

  1. How does the State agency determine the percentage of staff time devoted to WIC tasks to document allowable staff costs under the WIC Program (check all that apply):
At State Agency At Local Agency
100 percent reporting Yes
Random moment sampling Periodic time studies: Yes
1 week/month
1 month/quarter
other (specify): Random Moment Sampling Yes Yes
  1. The State agency last evaluated its time documentation protocol on (specify date) 10/05. If available, please attach a copy of the protocol to this section or cite Procedure Manual reference.

ADDITIONAL DETAIL: NSA Expenditures Appendix See Appendix D, Division of Community Health & Prevention Random Moment Sampling Program Definitions and/or Procedure Manual (citation): WIC PPM, Part 1, Section 2, WIC Account Management

2. Local Agency Report Forms

  1. The State agency specifies standard forms and/or procedures for local agencies to use in reporting monthly local-level expenditures.
    • Yes
    • No  - Checked
    • Not Applicable (Proceed to next section)
  2. If a standard form is used, it requires local agencies to report NSA expenditures by:
    • same categories as local agency budget
    • other format which includes:- Checked
      • line items- Checked
        • accounting
        • ADP services
        • breastfeeding aids
        • capital expenditures
        • clinic/lab services
        • communications- Checked
        • employee salaries- Checked
        • employee fringe benefits- Checked
        • lease or rental of space
        • maintenance and repair
        • materials and supplies- Checked
        • memberships, subscriptions, and professional activities
        • printing and reproduction- Checked
        • training and education
        • transportation
        • travel- Checked
        • other (specify): Contractual services
      • functions- Checked
        • general administration/program management- Checked
        • food delivery
        • certification- Checked
        • nutrition education- Checked
        • breastfeeding promotion/support (e.g. breastfeeding aids)- Checked
        • client services- Checked
        • other (specify):
      • other (specify):

ADDITIONAL DETAIL: NSA Expenditures Appendix and/or Procedure Manual (citation): WIC PPM, Part 1, Section 2, WIC Account Management

3. On-Site Review of Local Agencies' Administrative Expenditures

  1. The State agency conducts on-site reviews of local agency administrative expenditures:
    • annually
    • every two years- Checked
    • every three years
    • other (specify):
    • The review is conducted by:
      • WIC State agency staff- Checked
      • State Department of Health fiscal or audit staff
      • CPA or audit firm
      • other (specify): Note: this review is conducted by DHS Contract and Administration Auditors
  2. The State agency utilizes a standard format/guide to review local agencies' NSA expenditures.
    • Yes- Checked
    • No
    • If yes, the standard review guide includes the following procedures (check all that apply):
      • verification of at least one monthly billing/claim/expenditure report against source documents
      • tracking written approval of procurements
      • requesting records of ordering, receipt, billing, and payment
      • determination that costs were necessary, reasonable and appropriate- Checked
      • determination that costs were properly allocated among WIC and other programs
      • determination that personnel costs charged to WIC were appropriate
      • determination that local agencies' indirect costs were appropriately charged
      • other (specify):
  3. If available, please attach a copy of the State agency's NSA expenditure review guide.
  4. The State agency notifies local agencies of findings and establishes claims for unallowable costs, as appropriate.
    • Yes- Checked
    • No

ADDITIONAL DETAIL: NSA Expenditures Appendix and/or Procedure Manual (citation):

4. The State agency requires local agencies to document the sources and values of inkind contributions.

  • Yes
  • No- Checked

ADDITIONAL DETAIL: NSA Expenditures Appendix and/or Procedure Manual (citation):