West Virginia WIC Policy & Procedure 6.20 Effective Date: 05/01/11

6.20 Accrued Annual Leave

1 of 1 POLICY:

The Local Agency may not charge Accrued Annual Leave to the West Virginia WIC Program prior to the employee using it.

PROCEDURE:

When charging Accrued Annual Leave to the program, the Local Agency must choose one of the following procedures.

A) Local Agency Option A

1) The Local Agency must provide the State WIC Office with documentation that the costs are reasonable and required by law, are provided by written agreement or the established policy for the Local Agency.

2) The Local Agency must provide the State WIC Office with a copy of the written annual leave policies, certify to the State WIC Office these cost are equally allocated to all of its business activities (both federal funded and non federally funded) and accounted for on a consistent basis.

3) Provide the State WIC Office a copy the Local Agency’s fiscal policies.

4) An accounting for the amount accrued and amount funded or paid must be provided with the monthly invoice that the Local Agency provides to the State WIC Office. Adjustment will be made to the invoice and the lessor of the annual leave accrued or funded will be paid.

B) Local Agency Option B

1) The Local Agency must establish a separate interest bearing account for all WIC funds received for accrued annual leave.

2) On a quarterly basis, the Local Agency must submit to the State WIC Office the bank statements from the interest bearing account along with a detailed accounting of all accrued annual leave funded and used by WIC employees.

3) All interest earned by the interest bearing account will be remitted to the State WIC office quarterly along with the detail accounting and all financial records related to this account.

REFERENCES:

1. OMB Circular A-87 , Attachment B, Paragraph 11.D(4) 2. OMB Circular A-122, Attachment B, Paragraph 6.F(1)