Division of Community Nutrition

Subject: CARDINAL State Accounting System Policy: ADM 03.11 Reference: CFR §246.25 Effective: April 1, 2017 Supersedes: August 12, 2013

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I. Policy:

The State WIC Office (SWO) shall distribute WIC Administrative Expenditure Reports to all local agencies to show the State fiscal year budgets and the monthly and year-to-date expenditures.

II. Procedure(s):

A. CARDINAL reports show State fiscal year July 1 – June 30 budgeted amounts and expenditures.

B. Monthly expenditures on the CARDINAL reports shall be reconciled to the total expenditures for the month shown on the WIC Administrative Expenditure Report.

C. USDA funds WIC on a Federal fiscal year basis from October 1 through September 30. Monthly expenditure reports shall be provided to all local agencies showing the Federal fiscal year basis.

D. Expenditures may be charged to a prior fiscal year after September 30 if the following occur:

1) To be charged to a prior fiscal year budget, WIC expenditures shall have a purchase order or invoice dated before September 30 and shall clear the CARDINAL reports by December 31.

2) This includes Agency Transaction Vouchers (ATV’s), Inter-Agency Transactions (IAT’s) and accounting vouchers.

3) Orders placed or invoices with dates beyond September 30 shall be charged to the new Federal fiscal year.