North Dakota
WIC / Section
ACCOUNTING
Administration / Subject
LOCAL AGENCY BUDGETS AND CASELOAD
SUMMARY
The State WIC office provides local agencies with an annual budgetamount and caseload target range. Local agency funding formula is participation based. The caseload targets are based on the agency’s prior enrollment (adjusting for recent trends). If the agency caseload grows by 10% over the assigned target, directors should contact the state office to see about additional funding to support the expanded participation.
The funding formula takes in to account the agency caseload andagency peer group to accommodate economy of scale (i.e. it is more expensive to provide services to a one participant in a smaller agencythan a large one). The peer group costs are usually re-averaged annually using historical data. The agency’s current enrollment numberacts the multiplier.
Travel sites, those traveling to 2 counties or more, are treated as a separate peer group due to the wind shield time, mileage, etc.
Special grants like Peer Counseling funding or funds for special initiatives may also be provided to the local agency).
Local agency staff prepare the annual budget detailing the costs for operating the WIC site. The form is provided by the state. Staff may want to refer to the previous year’s budget to compare expenditures when preparing the new budget.
Completion of Salary Form, page 2
- Record the agency name.
- List all staff that are paid by WIC.
- Record hourly salary.
- Record the number of months.
- Record the numbers of hours worked each month.
- Record percent (%) FTE (full time equivalent). %FTE is determined by dividing the hours worked per month by 176. For example, someone working 88 hours is 50% FTE (88/176= .5 or 50%).
NOTE: If a salary increase is planned, use two lines for each staff member and record the number of months each salary will cover.
The total cost is achieved by multiplying the hours by the cost per hour by the number of months. The total costs are to be added down the column to get the total salary amount.
Other staff: Any staff being reimbursed by WIC must be recorded on the salary form. The time charged to the program must reflect the actual time devoted to WIC-related activities as substantiated on a payroll time sheet.
Completion of Budget Form, page 1
- Record the agency name and contact person, agency address, phone number, etc.
2. Then record the anticipated annual costs for each of the following line items:
Allowable Costs
a.Personnel Salary amount total from the Salary Summary– page 2.
b. Fringe benefits. WIC reimburses for FICA and all fringe normally provided by the administering agency.
c. Travel costs to satellite clinic sites, vendor monitoring and in-state WIC- sponsored/approved meetings the budget will accommodate. Out-of-state training must be approved prior to travel by the State WIC office. NOTE: It is mandatory that a representative from the agency attend two of the three directors meetings and, when possible, the annual meeting.
d. Supplies: Medical for hemoglobin supplies, head circumference tapes, etc. for WIC clients. Office supplies used by WIC and printing and copying costs for copying files or printing newsletters. Educational supplies and training, such as workshop registrations, professional journal subscriptions, etc.
e. Rent/Utilities. WIC reimburses for WIC space. WIC may be charged for a portion of common or shared space if all programs at the agency also share in the cost. May also include property insurance.
f. Communication covers telephone, postage, and FAX costs.
g. Equipment. Office and medical equipment purchased with WIC funds are the property ofthe State WIC Program. WIC cannot be the sole purchaser of equipment used by other programs, but can share cost on a prorated basis. If equipment needs are identified after the budget is submitted, those items costing more than $500 must receive prior approval from the State office.
The state may approve specific equipment requests as part of the annual budget process. The state will usually offer a contract addendum for the purchase of computers and printers (based on the State WIC Hardware replacement plan). The state must approve all hardware prior to purchase.
NOTE: In addition, special purpose equipment with a unit cost of $5,000 or more must have the prior written approval of FNS.
- Consultant/contractual :( such as high-risk nutritionists and interpreters.
Other may include costs not identified in the line items.
Complete Form
Total the budget by adding all the line item amounts.
Send the completed budget forms to the State WIC office by the due date and keep a copy for your records.
When the budget is approved, the State will return the budget included in the Contract of
Agreement.
NOTE: Local agencies are not held to the line item totals listed on the approved budget. Dollars from one line item may be switched to another as long as the total budget amount is not exceeded.
Out-of-state travel requires prior approval.
Unallowable costs
Local agencies will not be reimburses for unallowable costs such as entertainment,including food and beverages, governor, legislative or local board expenses, bad debts., contributions and donations, fines and penalties, find raising, idle facilities and interest and other financial costs. Additional information regarding unallowable costs as well as other circulars from the Office of Management and Budget may be obtained at:
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