Maine Center for Disease Control and Prevention WIC Nutrition Program Effective: October 1, 2011 Policy No. FM-4 Revised: October 1, 2022

State Agency Reporting Requirements

Authority 7 CFR §246.17 and §246.25(b)

Policy 1. The State Agency shall have procedures in place to ensure that it meets Federal and State financial reporting requirements.

Procedures

1. Due dates for report reminders shall be set in the Grants Management System to determine when reports are due and create a reminder for each report. 2. The Financial Manager in conjunction with the DHHS Financial Service Center shall utilize SQL Server to report expenditures for the grants maintained by the state accounting system. 3. SQL Server reports from the reporting tool can be used to create the level of detail needed for the various financial reports required. These reports include but are not limited to: 3.1 Federal Financial Management and Participation report (798) (see Appendix FM- 4-A) 3.2 Other financial reports such as (SF- 425) as determined by grant agreements (see Appendix FM-4-B) 4. The Financial Manager in conjunction with DHHS Financial Service Center shall be responsible for timely submission of the 798 report to the Federal Food Programs Reporting System (FPRS). The 798 report is due on the 6th of each month, with a preliminary closeout due thirty (30) days after the end of the fiscal year, and afinal closeout due 120 days after the end of the Federal Fiscal Year. This report includes estimated and actual food obligations, rebates and participation data, and administrative expenditures. 4.1 Food Obligations 4.1.1 The State Agency shall estimate food obligations on the 798 report based on the number of expected participants and average food cost per participant.

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4.1.2 The State Agency shall estimate the impact of inflation on food costs through the use of the following inflation escalators: 4.1.2.1 Inflation factor used in the federal funding formula 4.1.2.2 State inflation rate 4.1.3 To determine a monthly obligation amount, data shall be obtained from WIC’s computer system. The State Agency’s food delivery system shall provide the following data on benefit redemption: 4.1.3.1 Benefits paid for issue month, on a daily/monthly basis 4.1.3.2 Benefits outstanding for issue month, on an as-needed basis 4.1.3.3 Benefits that are void/unclaimed, on an as-needed basis 4.1.4 The State Agency shall use reporting that enables it to identify the type and brand of infant formula redeemed: 4.1.4.1 For all formula types brands, and physical forms 4.1.4.2 For exempt infant formulas 4.2 Rebates 4.2.1 Rebates shall be reported on the FNS-798 report in the month in which the rebate is received. The State Agency invoice continues to match rebates billed to the month for which the benefit earning the rebate was issued. 4.3 Participation 4.3.1 Participant priority level is a critical data field in the State Agency's food delivery system. 4.3.1.1 The State Agency’s computer system shall automatically assign priority level based on the enrollee's nutritional risk condition. 4.3.1.2 The State agency’s computer system shall revise the priority level determination when a participant changes category (e.g., infant becomes child and receives a child’s food package). 4.3.1.3 The State Agency shall have an “unknown” priority category for VOC transfers where priority is unknown. 4.3.2 The State Agency’s computer system shall support its requirement to report participation data by the Local Agency to measure breastfeeding performance. 4.4 Administrative (NSA) 4.4.1 Actual administrative expenditures shall be reported monthly utilizing WIC’s computer system

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