GEORGIA WIC PROGRAM POLICY AND PROCEDURES MANUAL FFM Financial Management and Participation Report (FNS-798) Policy No. FFM-600.02 Effective Date: October 1, 2016

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Policy

The Georgia WIC Program must submit financial and program performance data on a monthly basis as specified by USDA’s Food and Nutrition Services (USDA/FNS). USDA/FNS requires the completion and monthly submission of the FNS-798, WIC Financial Management and Participation Report, and its addendum, FNS-798A, for this purpose. Purpose

The purpose of this form is to outline the standardized process by which the Georgia WIC Program provides monthly financial and participation data to support program management and funding information. Procedure

I. The Georgia WIC Program’s State Office of Program Administration (“Program Administration”) develops an annual food obligation estimate each year, and updates this estimate monthly based on actual redemptions (See Procedures for Estimating Food Obligations). The monthly estimate is provided to DPH/Finance to prepare the FNS-798 each month.

II. Infant formula rebates are collected from the PeopleSoft Teamworks general ledger module. This amount is recognized the month it is received. DPH/Finance and Program Administration develop invoices from reports generated by Georgia WIC’s banking and data contractor, CSC, based on monthly product redemptions. Rebate rates are reconciled to the appropriate Infant Formula Rebate (IFR) contract rates. Rebates collected from the rebate contractor are reconciled to rebates invoiced.

III. Amounts in items I and II are used to complete lines 1 through 14 of the FNS-798.

IV. Program Administration updates federal participation data items on lines 15, 16, and 17 using the monthly reporting in the Revised Participation Summary by Clinic (Georgia WIC Information System (GWIS) Report – R169) as referenced in Procedures for Estimating Food Obligations.

V. DPH/Finance and Program Administration will update Nutrition Services & Administration costs monthly.

VI. District administrative costs are reported by Districts through the Uniform Accounting System and posted in the PeopleSoft Teamworks general ledger module. Staff uses the monthly reporting of these costs to complete the FNS-798.

VII. State administrative costs are recorded in the PeopleSoft Teamworks general ledger, payroll, accounts payable and purchasing modules. Staff uses the monthly reporting of these costs to complete the FNS-798.

VIII. All NSA expenditures are reported in the month paid.

IX. Breastfeeding and nutrition education costs are tracked through the Personnel Activity

GEORGIA WIC PROGRAM POLICY AND PROCEDURES MANUAL FFM Financial Management and Participation Report (FNS-798) Policy No. FFM-600.02 Effective Date: October 1, 2016

No. of Pages: 2

Page 2 of 2

Reporting System (PARS). State level breastfeeding and nutrition education costs are compiled in spreadsheet analyses each year. For the year-end FNS-798A Addendum to WIC Financial Management and Participation Report, these two sets of costs are used to complete this report.

Georgia WIC does not use in-kind expenditures to meet breastfeeding or nutrition education requirements.

X. Program income is reflected on the report the month it is credited to the general ledger accounts in Teamworks.

XI. Post-payment vendor collections received due to recovery of grant funds improperly paid to vendors are reported on line 9 of the FNS-798. This type of income is used to offset food outlays.

XII. Participant collections received due to recovery of food benefits improperly received by participants are reported on line 10 of the FNS-798. This type of income is used to offset food outlays.

XIII. Income other than vendor and participant claims collections and rebates that are received and are used to offset food outlays are reported on line 11 of the FNS-798.

XIV. Program income received that is a recovery of NSA funds are reported on line 25 of the FNS-798 the month in which they become available.

XV. Universal Service Funds (USF) that support Visual Collaboration network offset the costs of the network and will be noted on FNS-798. (See Reporting Program Income Procedures)

XVI. DPH/Finance will submit the FNS-798 report monthly through USDA’s Food Program Reporting System (FPRS) and a final FNS-798 and final FNS-798A annually.

Authority 7 CFR § 246.14(e)(4)

7 CFR § 246.14(f) 7 CFR § 246.25(b)(1)(i) WIC Policy Memorandum #2005-3, Price Adjustments, Collections, Fines, and Program Income

Definitions/Supporting Information (None)