Connecticut WIC Program Manual

WIC 102-02 SECTION: Financial Management SUBJECT: Classification of Allowable WIC Program Costs-Major Areas Federal Regulations: §246.14 POLICY All WIC local agency budget requests and expenditure records and reports must classify all funds, including personnel salaries and fringe benefits, under the following four functional categories: 1. General Administration 2. Client Services 3. Nutrition Services 4. Breastfeeding All costs must be prorated to the applicable functional category: General Administration

All costs generally considered to be management costs: • Salaries • Fringe benefits • Equipment • Contracted Services • Space Rental • Supplies • Postage • Telephone • Printing and reproduction • Travel, in-state • Certification Costs • Other, to include: outreach, payroll personnel costs, administrative, fiscal and program records, audit expenses and legal services

Client Services

All costs expended to deliver food and other client services and benefits: • Salaries • Fringe benefits • Contracted Services • Material preparation • Space Rental • Application processing • Medical supplies • Travel, in-state • Notification of rights • Transfer of Certification • Planning of Certification • Telephone • Training

• Conduct and participate in surveys/studies • Income determination • Nutrition assessment/Other assessments • Equipment • Anthropometric measurements • Miscellaneous documentation

Nutrition Education

All costs directly related to general Nutrition Education activities: • Salaries • Fringe benefits • Planning for nutrition education • Travel, in-state • Material preparation • Material procurement • Equipment • Printing and reproduction • Training staff • Counseling individuals • Group education • Continuing education • Date Collection • Evaluation • Monitoring • Telephone • Space rental Breastfeeding

All costs expended for promotion and support of breastfeeding: • Salaries • Fringe Benefits • Material preparation • Material procurement • Space Rental • Printing and reproduction • Contract services • Counseling • Training • Continuing education • Breastfeeding promotion and support • Telephone • Travel, in-state