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☐CPA or audit firm ☐Other (specify): N/A b. The State agency utilizes a standard format/guide to review local agencies' NSA expenditures. ☒Yes ☐No If yes, the standard review guide includes the following procedures (check all that apply): ☒Verification of at least one monthly billing/claim/expenditure report against source ☒Documents ☒Tracking written approval of procurements ☒Requesting records of ordering, receipt, billing, and payment ☒Determination that costs were necessary, reasonable, and appropriate ☒Determination that costs were properly allocated among WIC and other programs ☒Determination that personnel costs charged to WIC were appropriate ☒Determination that local agencies' indirect costs were appropriately charged ☐Other (specify): N/A c. If available, please attach a copy of the State agency's NSA expenditure review guide. d. The State agency notifies local agencies of findings and establishes claims for unallowable costs, as appropriate. ☒Yes ☐No ADDITIONAL DETAIL: NSA Expenditures Appendix and/or Procedure Manual (citation): N/A 5. The State agency requires local agencies to document the sources and values of in-kind contributions. ☐Yes ☐No ADDITIONAL DETAIL: NSA Expenditures Appendix and/or Procedure Manual (citation): N/A E. Nutrition Education Costs 1. The State agency documents that it meets its nutrition education and breastfeeding promotion expenditure requirements per 7 CFR 246.14(c)(1) via: 7