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State Plan Checklist - NUTRITION SERVICES AND ADMINISTRATION EXPENDITURES 8/14/2026 Page 15

b. State and local agency WIC management have access to and review the following documents as applicable to ensure that indirect cost services are not also charged directly to WIC (check all that apply):

At SA At LA Indirect cost agreements/plans X The accounting mechanism used to ensure the propriety of indirect cost charges X A copy of the cost allocation plan A list of all services paid from indirect costs Other documentation related to the establishment and charging of indirect costs Not applicable