Division of Community Nutrition

Subject: Shared Purchases / Expenses Policy: ADM 03.4 Reference: CFR §246.14 Effective: November 14, 2018 Supersedes: August 12, 2013

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I. Policy:

When purchases / expenses are to be shared by various funding sources, the cost of these purchases shall also be shared and its corresponding expense allocated according to percentage used by each funding source.

II. Procedure(s):

A. Examples of such expenditures include but are not limited to rent, telephones, scales, etc.

B. Submit justification and allocation plan for these shared costs to State WIC Office for approval prior to expenditure. The allocation plan shall include all programs and sources of funds as well as the basis for the allocation. The allocation plan for all shared costs shall be updated on an annual basis in accordance with policy ADM 03.9.

C. Maintain a file copy of the SWO approval notice with the invoice at the local agency.