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State Plan Checklist - NUTRITION SERVICES AND ADMINISTRATION EXPENDITURES 8/14/2026 Page 9

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

a. The State agency conducts on-site reviews of local agency administrative expenditures: on [ ] Annually [ ] Every two years [ ] Every three years [X] Other Specify: Determined by State Health Office of Program Integrity and State Department of Public Examiners.

i. The review is conducted by: [ ] WIC State agency staff [X] State Department of Health fiscal or audit staff [X] CPA or audit firm [ ] Other

b. The State agency utilizes a standard format/guide to review local agencies' NSA expenditures Yes No If yes, the standard review guide includes the following procedures (check all that apply): on This is not applicable for my state agency [ ] 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 [ ] 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

c. If available, please attach a copy of the State agency's NSA expenditure review guide.