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allocation plan: N/A d. The State agency receives the following types of services under the indirect cost rate agreement(s): ☒Budgeting/accounting ☒Personnel/payroll ☒ADP ☐Space usage/maintenance ☒Communication/phone/mail ☐Central supply ☒Legal services ☐Procurement/contracting ☐Printing/publication ☒Audit services ☒Equipment usage/maintenance ☐Other (specify): N/A e. The State agency allows local agencies to report indirect costs. ☒Yes ☐No ☐Not Applicable ADDITIONAL DETAIL: NSA Expenditures Appendix and/or Procedure Manual (citation): N/A 2. Review of Indirect Cost Documentation a. The State agency and local agencies ensure that services received and paid for through indirect costs benefit WIC, and are not also charged directly to WIC by comparing direct charges by line item to a listing of services paid by funds collected through the application of the indirect cost rate: ☐Done for State agency level indirect costs (frequency): N/A ☒Done for local agency level indirect costs (frequency): Annually ☐Not done at either level. b. State and local agency WIC management have access to and review the following documents as applicable to ensure that indirect cost services are not also charged directly to WIC (check all that apply): At SA At LA Indirect cost agreements/plans ☒ ☐ The accounting mechanism used to ensure the ☐ ☐ propriety of indirect cost charges A copy of the cost allocation plan ☐ ☐ A list of all services paid from indirect costs ☐ ☒ Other documentation related to the establishment ☐ ☐ and charging of indirect costs 10