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Breast Pumps Because advance purchases or rentals of pumps may represent a significant expenditure of food funds late in the funding and budget cycle, States must request and receive prior approval fiom FNS to purchase or rent pumps with year-end unspent food funds. For purchases or rentals of breast pumps with year-end unspent food funds, prior approval requests must include: o An estimate of the number of breastfeeding women who will participate in the State's WIC Program the following fiscal year. o An estimate of the percentage of its projected breastfeeding women participants the State expects to provide a breast pump in the following fiscal year. o The number, type, and cost of breast pumps purchased with current year NSA funds. o The number of breast pumps in current inventory that the State expects to have on hand for use in the following fiscal year. o The number (rounded to the nearest case lot), type and cost of breast pumps to be purchased or rented with year-end unspent current fiscal year food funds. Prior approval must also be requested if a State plans to request that expenditures for breast pump purchases or rentals be moved fiom the NSA to food fund category at the end of the fiscal year. Bona Fide Needs Rule Volume I of the Principles of Federal Appropriations Law indicates the following: The bona fide needs rule indicates that a fiscal year appropriation may be obligated only to meet a legitimate, or bona fide, need arising in, or in some cases arising prior to but continuing to exist in, the fiscal year for which the appropriation was made. Where an obligation is made toward the end of a fiscal year and it is clear from the facts and circumstances that the need relates to the following fiscal year, the bona fide needs rule has been violated. We do not mean to suggest that an agency may purchase only those supplies that it will actually use during the fiscal year. Agencies normally maintain inventories of common use items. The bona fide needs rule does not prevent maintaining a legitimate inventory at reasonable and historical levels, the "need" being to maintain the inventory level so as to avoid disruption of operations. The problem arises when the inventory crosses the line from reasonable to excessive. References State agencies may use the following references in regard to non-computer equipment, computer equipment, other capital expenditures, and breast pumps: SFP 93-126: WIC Program-Allowable Costs-Real Property: Provides State agencies with specific guidance for submitting requests to purchase, renovate, or repair real property with WIC Program funds. It includes definitions, policy, and worksheets. SFP 98-041: Non-Computer Equipment Purchases Less Than $25,000: Provides guidance to State agencies on prior approval requirements for non-computer equipment purchases as well as capital assets such as buildings, land, and improvements to buildings or land.