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.
This document outlines the federal cost principles governing allowable expenditures for the Arizona WIC Program. It details criteria for allowable costs, including reasonableness, necessity, and compliance with OMB Uniform Guidance. The manual is divided into sections covering allowable costs, nutrition services and administration, and costs within WIC clinics, with appendices for additional guidance.
It also specifies requirements for nutrition education and breastfeeding promotion, including minimum spending thresholds and eligible expenses such as materials, training, and interpreter services. Costs must be documented and meet state and federal regulations to be eligible for reimbursement.
Expenditures for nutrition education activities must aggregate at least one-sixth of total contract expenditures each contract year.
A targeted share of funds, currently 4% of total contract expenditures, is required to be spent on breastfeeding promotion and support.
Breast pumps are considered breastfeeding promotion costs only if they were purchased with an Agency's WIC grant.