Chapter Thirteen Program Costs explains the federal cost principles that are used to determine allowable costs under contracts, grants, and other agreements with the entities that operate federal programs such as the WIC Program. This chapter is divided into three major sections which discuss: allowable costs; Nutrition Services and Administration (NSA); and, NSA costs within the WIC clinic. Additional information on a variety of topics is included in each section and in the Appendices at the end of the chapter.