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West Virginia WIC Policy & Procedure 6.11 Effective Date: 08/01/11

6.11

Purchasing Regulations

2 of 2 2. Capital expenditures for improvements to land, buildings, or equipment which materially increases value or useful life costing more than $5,000 are unallowable as a direct cost except with the prior approval of the State Agency and USDA.

E. Method to Obtain USDA Approval of a Capital Expenditure

A written narrative must be submitted by the Local Agency to the State Agency for any purchase or improvements to real property.

1. The worksheet(s) (see Attachment #1 6.11 and/or Attachment #2 6.11) will provide guidance for these narratives.

2. All questions on the worksheet(s) must be answered in the body of the narrative in an essay format.

REFERENCES:

1. SFP 93-126, WIC Program - Allowable Costs - Real Property 2. SFP 07-043, WIC Advance Planning Document (APD) Policy Changes 3. SFP 98-041, Non-computer Equipment Purchases Less Than $25,000.

ATTACHMENTS:

1. Worksheet for Requests to Purchase Real Property 2. Worksheet for Requests to Renovate or Repair Real Property 3. SFP 10-017 Updated Prior Approval Guidance