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

d. The State agency receives the following types of services under the indirect cost rate agreement(s): [ ] Budgeting/accounting [ ] Personnel/payroll [X] ADP [X] Space usage/maintenance [X] Communication/phone/mail [X] Central supply [X] Legal services [X] Procurement/contracting [ ] Printing/publication [ ] Audit services [X] Equipment usage/maintenance [X] Other Specify: Other indirect costs required to run the program

e. The State agency allows local agencies to report indirect costs. Yes No Not Applicable ADDITIONAL DETAIL: NSA Expenditures Appendix and/or Procedure Manual (citation):

2. Review of Indirect Cost Documentation

a. The State agency and local agencies ensure that services received and paid for through indirect costs benefit WIC, and are not also charged directly to WIC by comparing direct charges by line item to a listing of services paid by funds collected through the application of the indirect cost rate:

[ ] Done for State agency level indirect costs [ ] Done for local agency level indirect costs [ ] Not done at either level.