FNS 798 WIC Financial Management and Participation Report

FORM APPROVED OMB NO. 0584-0045
INSTRUCTIONS FOR COMPLETING FNS-798

PURPOSE
Each State agency administering the WIC Program shall submit a monthly FNS-798 to report financial and program
performance data. This includes projected and actual participation, projected and actual food and nutrition services
and administration (NSA) obligations and outlays, rebates, program income, post-payment vendor and participant
collections, other credits, and amounts and sources of funds available to cover projected and actual expenditures.
This information will be used throughout the year by States and FNS for funding and other program management
decisions. For this reason, it is important to report the most current data available. Because each report month ends
30 days before its FNS-798 is submitted, States will report the grant level available as of the date the report is
submitted rather than the grant level that was available during the report month.
The final monthly report submitted by each State agency for the report year is the State’s annual closeout report and
shall reflect final data for the report year. FNS will use the data from this report to close out each State agency’s
account for the report year. The State agency shall declare its current year spending options on its closeout report.
The closeout report shall provide data needed to determine the composition and disposition of the authorized WIC
program grant for the year being closed out (the report year) and the final disposition of the formula grant allocated
to the State agency for the report year.
Each State agency will report or update data requested in lines 1 through 29 each month beginning with the first
report submitted for the report fiscal year. They will report the data requested in line 30 when the fiscal year
immediately preceding the report fiscal year is closed out. The electronic version of this form will automatically
enter the Annual Net Federal Cost from lines 14 and 28 of the 1st page in line 32, Annual Net Federal Program Cost,
Columns (A) and (B), respectively. The electronic version of this form will also calculate lines 31 and 33. A State
agency may elect to apply prepayment vendor collections to NSA as they are identified during the fiscal year rather
than wait until closeout. If so, these amounts would be reported cumulatively, as applied to NSA, on line 34. The
electronic version of this form will automatically calculate line 35.
The remaining data requested in lines 36 through 43 will be reported by State agencies on the final report submitted
for the fiscal year, the Annual Closeout Report. However, States may elect to report projections of conversions
related to projected or actual participation increases, line 36, and current year spending options, line 38, during the
fiscal year prior to submission of their Annual Closeout Reports. They may do so to show conversions needed to
cover current year costs or to make known their plans for current year spending options. Therefore, such reporting
would normally take place late in the fiscal year.
Brief reporting instructions follow. Please refer to the WIC Reporting System Guide for more detailed instructions
and examples.
HEADING
State. Enter the State agency name.
LOC. Enter the State agency’s letter of credit number.
Federal Fiscal Year. Enter the Federal fiscal year for which data are submitted.
Report Month/Calendar Year. Enter the report month and calendar year for which the report is submitted.
Date Submitted. Enter the date the report is submitted. The State agency shall submit monthly reports on the 30th
of the month following the report month. The final monthly report, which is the Annual Closeout Report, is due
within 120 days of the end of the report fiscal year (February 6 of the fiscal year following the report fiscal year).
Seven Digit Code. Enter the State agency’s FNS-assigned 7-digit code.
Date Received in R/O and Date Entered in System. Regional offices will enter these dates for State agencies
without connectivity enhancements.
Monthly Report or Annual Closeout Report. Check the line that identifies the type of report. The final report for
the report year is the Annual Closeout Report. It shall reflect cumulative final financial and program performance
data for the report year.
FOOD OBLIGATION ESTIMATES
1. Adjusted Gross Obligations. In the columns corresponding to the issue months, enter the estimated amount of
dollars the State agency has paid out or expects to pay out (net of all credits, except rebates) over time to food
vendors for projected or actual WIC food orders or food instrument (FI) issuances or breast pumps for each of the 12
issue months. Adjusted gross obligations for State agencies operating direct distribution food delivery systems will
also include amounts paid out or expected to be paid out (net of all credits, except rebates) for food warehousing
costs allowed to be charged to the food grant. In short, adjusted gross obligations will reflect the State agency’s
estimate of its adjusted gross food grant outlays before any rebate funds are received. For report months beyond the
issue month, this obligation is the State’s best estimate based on projected participation. To improve the accuracy of
obligation data, State agencies should always reevaluate and revise, as needed, the adjusted gross obligation amount
for the report month and the month immediately preceding the report month. State agencies may find it necessary to
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FORM APPROVED OMB NO. 0584-0045
revise data for all preceding months not yet closed out to improve their total annual adjusted gross food obligation
estimate. Additionally, all months following the report month should always be reevaluated and adjusted as needed.
2. Estimated Rebates. For each of the 12 report months, enter the estimated dollar amount of rebates expected to
be received during that report month. Estimated rebates for future report months are based on prior participation and
billing cycle data. All months following the report month should be reevaluated and adjusted as needed.
3. Net Federal Obligations. Line 1 minus line 2. For each of the 12 issue months, this line estimates the amount
that will be reported in line 14, Annual Net Federal Outlays, when the month is closed out.
FOOD OUTLAYS ACTUAL
4. Gross Outlays. In the block corresponding to the month of issue of food or food instruments, enter the
cumulative amount of payments for redeemed food instruments plus payments made during the report month for
breast pumps and direct purchase food items such as special formulas. State agencies operating direct distribution
food delivery systems will also include payments made for food warehousing costs charged to the food grant.
5. Unliquidated Obligations. When the report to close out the September issue month is submitted, enter the
cumulative unpaid balance of purchase orders for food and/or breast pumps and/or any unpaid balance related to
food instruments issued. September is the final month of the fiscal year and unliquidated food obligations cannot
cross fiscal years. The cumulative balance of unliquidated food obligations for the report fiscal year must therefore
be reported here. If the September issue month is closed out prior to submission of the Annual Closeout Report,
both unliquidated obligations and gross outlays may be adjusted, if needed, on subsequent reports. It is extremely
important that a State’s Annual Closeout Report correctly state unliquidated obligations. This tells FNS the amount
of a State’s unspent funds to leave in its letter of credit to pay these obligations after closeout.
6.

Gross Outlays and Unliquidated Obligations. Line 4 plus line 5.

7. Rebates Received. Enter the dollar amount of rebates received from a food manufacturer such as an infant
formula company related to food instruments issued and redeemed. Rebate contracts provide that a food instrument
earns a rebate if the State agency can also demonstrate that the participant exchanged it for the specified food item at
a retail food store (i.e., that the food instrument was redeemed). Each rebate received will be reported in the column
that corresponds to the month in which the rebate was received.
8. Program Income. Enter program income received by the State agency and used to fund food outlays for the
issue month.
9. Post-payment Vendor Collections. Enter post-payment vendor collections received by the State agency and
used to fund food outlays for the issue month.
10. Participant Collections. Enter participant collections received by the State agency and used to fund food
outlays for the issue month
11. Other Credits. Enter any funds other than rebates, program income or post-payment vendor and participant
collections that are received by the State agency and that must be used to fund food outlays for the issue month.
Currently, the only funds that FNS is aware of some WIC State agencies receiving now or in the near future that
would be reported here are: a) dairy compact receipts and b) participant payments for breast pumps initially
purchased or rented with current year food funds.
12. Net Federal Outlays and Unliquidated Obligations. Line 6 minus lines 7 through 11.
13. Month Closed Out (Y/N). Enter yes or no, as applicable, to indicate whether or not the month has been closed
out. If food outlays have been made for all or at least 99.5% of revised obligations for an issue month, the month is
closed out. If a month is closed out based on 99.5% of a State agency’s revised obligations, any additional outlays
for food instruments issued that month will be shown as outlays for the following month. The exception is the
month of September. Any balance of unliquidated food obligations will remain with the month of September as
these obligations cannot cross federal fiscal years.

14. Annual Net Federal Cost. Complete for all 12 issue months. For each closed out month, enter net federal
outlays reported in line 12. For each month not yet closed out, enter the estimated net federal obligations reported in
line 3.
FEDERAL PARTICIPATION
15 through 17. Participation by Category. In the column corresponding to the issue month, enter the actual
number of individuals by category [(women—pregnant, fully breastfeeding, partially breastfeeding and postpartum),
total women, (infants—fully breastfed, partially breastfed, fully formula-fed), total infants and children] who
received at least one WIC food instrument or food during the month on the corresponding line (15a, 15b, 15c, 15d,
15e, 16a, 16b, 16c, 16d or 17). One exception is the number of women participants reported in line 15c also
includes women who receive no WIC food instrument or food, but are partially breastfeeding their babies who are
receiving at least one WIC food instrument or food. The other exception is infant participants reported in line 16a
are infants who receive no WIC food instrument or food, but are breastfed by their mothers who are receiving WIC
food instruments or food. The number of participants should not be adjusted based on the redemption status of the
food instrument(s).

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15a. Women Pregnant. Enter the number of pregnant women who received WIC food instruments or food designed
for issuance to pregnant women for the month. A pregnant woman is a woman determined to have one or more
embryos or fetuses in utero.
15b. Women Fully Breastfeeding. Enter the number of breastfeeding women who received WIC food instruments
or food designed for issuance to fully breastfeeding women for the month. Women who are fully breastfeeding their
infants are eligible to receive WIC food instruments or food up to one year postpartum.
15c. Women Partially Breastfeeding. Enter the number of breastfeeding women who received WIC food
instruments or food designed for partially breastfeeding or postpartum women plus the number of breastfeeding
women who have received no WIC food instrument or food, but are partially breastfeeding their babies who are
receiving at least one WIC food instrument or food. The infants of partially breastfeeding women receive either the
partially or fully breastfed infant food package. If a partially breastfeeding woman’s infant receives the partially
breastfeeding food package the woman also receives the partially breastfeeding food package up to 12 months
postpartum. If her infant receives the fully formula fed food package and is less than 6 months old, the woman
receives a postpartum food package. If her infant receives the fully formula fed food package and is 6 to 12 months
old, the woman receives no food package. The frequency of breastfeeding must be at least once a day.
15d. Women Postpartum. Enter the number of women who received WIC food instruments or food designed for a
postpartum woman and are not breastfeeding their infants. Non-breastfeeding postpartum women are eligible to
receive WIC food instruments or food up to six months post postpartum.
15e. Total Women. The sum of lines 15a through 15d.
16a. Infants Fully Breastfed. Enter the number of breastfed infants whose mothers received WIC food instruments
or food designed for issuance to fully breastfeeding women for the month. Fully breastfed infants receive no food
package through age 5 months; at 6 months of age they receive the fully breastfed infant food package.
16b. Infants Partially Breastfed. Enter the number of breastfed infants who received at least one WIC food
instrument or food designed for either partially or fully formula fed infants for the month.
16c. Infants Fully Formula-Fed. Enter the number of infants who are not being breastfed by their mothers and
who received at least one WIC food instrument or food for the month.
16d. Total Infants. The sum of rows 16a through 16c.
17. Children. Enter the number of children who received WIC food instruments or food for the month.
18. Total Participation. For each future issue month, enter the projected number of total participants (individuals
who will receive at least one WIC food instrument or food during the month plus the projected number of fully
breastfed infants and women who are partially breastfeeding a participating 6 to 12 month old infant) in the column
corresponding to that month. Beginning with the report submitted 30 days following an issue month, this amount is
adjusted to reflect actual participation (the sum of lines 15e, 16d and 17). Actual participation may be adjusted until
the month is closed out.
YEAR-TO-DATE NSA COSTS
19. Gross Outlays. Enter the total of payments made during the report month for WIC NSA costs of the report
fiscal year in the column corresponding to the report month. If this amount is overstated in a prior report month,
correct the amount in the column corresponding to the prior report month when submitting the current report. DO
NOT enter a negative amount for the column corresponding to the report month to adjust for overstating the amount
entered for a prior report month. While NSA obligations for the report fiscal year must be made by September 30 th
of the report fiscal year, outlays will continue through closeout of the report fiscal year. Therefore, there are 3 report
months beyond September with no corresponding column on the report (October, November and December of the
year following the report year). Therefore, the September column will be increased to reflect outlays for NSA costs
of the report fiscal year made in September through December.
20. Unliquidated Obligations. In the Year-To-Date column, enter the cumulative year-to-date amount that the
State expects to pay out, but has not yet paid, for NSA costs incurred through the report month. This includes local
agency costs and State indirect costs through the report month, even if they have not yet been billed or charged to
the State agency and so must be estimated. It also includes funds obligated in contracts but not spent by September
30th. While NSA obligations for the report fiscal year must be made by September 30 th of the report fiscal year,
unliquidated obligations are expected to decrease as outlays and deobligations continue to be made through closeout.
21. Gross Outlays and Unliquidated Obligations. Line 19 plus line 20.
22. Program Income. Enter program income received by the State agency and used to fund NSA outlays.
23. Post-payment Vendor Collections. Enter post-payment vendor collections received by the State agency and
used to fund NSA outlays.
24. Participant Collections. Enter participant collections received by the State agency and used to fund NSA
outlays.
25. Other Credits. Enter any funds other than program income or post-payment vendor and participant collections
that are received by the State agency and must be used to fund NSA outlays for the issue month. The only funds
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that FNS is aware of some WIC State agencies receiving now or in the near future that would be reported here are
participant payments for breast pumps initially purchased or rented with current year NSA funds.
26. Net Federal Outlays. Line 21 minus lines 22 through 25.
27. Estimated Future Month(s) Obligations. In the Year-To-Date column, enter the amount that the State
projects it will pay out for NSA costs for the remainder of the year. This is the total projected NSA costs for the
month(s) following the report month. If the State agency expects to fully spend its NSA grant, the estimate may
reflect the balance of the grant divided by the number of future months remaining. If the State agency expects to
have unspent funds to spend forward, the estimate may exclude the estimated spend forward. This amount does not
include unliquidated obligations reported in line 20 (i.e., obligations incurred through the report month that have not
yet been recognized as outlays).
28. Annual Net Federal Cost. Line 26 plus line 27.
Page 2. Column (A) captures data for food costs; column (B) captures data for NSA costs; and, column (C)
captures the sum of the 2 components. If a block does not apply, enter “0”.
29. Formula Grant. Enter the grant level that is available as of the date the report is submitted. Do not enter the
grant level that was available during the report month. The initial grant for the report fiscal year is usually allocated
in October. If a State agency voluntarily returns report fiscal year funds before the end of the report fiscal year or
gives up funds for brokering, its grant level will decrease. If a State agency receives reallocated funds or brokered
funds, its grant level will increase. A State agency’s NSA grant level may increase or sometimes decrease as a
result of operational adjustment funds decisions. Changes in a State agency’s grant level, if any, usually occur in
January, April, July and August. The reported grant level should reflect all of the changes that have occurred as of
the date the report is submitted.
30. Prior Year Spending Options. This item captures spending options taken when the preceding year’s grant is
closed out.
a. Spendforward from Prior Year. Enter the amount of NSA funds originating in the formula grant of the
fiscal year immediately preceding the report fiscal year that are spent forward to fund report fiscal year NSA
costs.
b. Backspend to Prior Year. Enter the amount of food funds originating in the report fiscal year formula
grant that are back spent to fund food costs of the fiscal year immediately preceding the report fiscal year;
and/or, the amount of NSA funds originating in the report fiscal year formula grant that are back spent to fund
food and/or NSA costs of the fiscal year immediately preceding the report fiscal year. These amounts are to be
reported as negative numbers.
31. Subtotal. Line 29 plus line 30.
32. Annual Net Federal Cost. This line reflects report year costs charged to Federal WIC program grant funds.
The electronic version of this report will automatically enter from the 1 st page of this report the Year-to- Date
Total of the Annual Net Federal Cost from line 14 for food and from line 28 for NSA.
The annual net federal cost for food equals the sum of the dollar value of net federal outlays and unliquidated
obligations for food reported in line 12 for closed out months plus the sum of the dollar value of net federal
obligations for food reported in row 3 for months not yet closed out. At the time the Annual Closeout Report is
submitted, all months will be closed out. Therefore, at closeout, the year-to-date totals of lines 12 and 14 and
line 32, column (A), will all reflect the same amount, the amount of net Federal food outlays and unliquidated
obligations for the report (closeout) year.
The annual net federal cost for NSA equals the dollar value of net federal outlays and unliquidated obligations
for NSA reported cumulatively in line 26 for current and prior report months plus the dollar value of estimated
obligations reported in line 27 for future report months. At the time the Annual Closeout Report is submitted,
there will be no future report months. Therefore, at closeout, the year-to-date totals of lines 26 and 28 and line
32, column (B), will all reflect the same amount, the amount of net Federal NSA outlays and unliquidated
obligations for the report (closeout) year.
33. Balance Before Application of Prepayment Vendor Collections. Line 31 minus line 32.
34. Prepayment Vendor Collections Applied to NSA. Enter the amount of prepayment vendor collections (funds
not paid to food vendors as a result of reviews of food instruments prior to payment) applied as credits to NSA
costs in both columns (A) and (B). Enter the amount as a negative number in column (A) and as a positive
number in column (B).
35. Balance Before Conversions. Line 33 plus line 34.
36. Conversion. This item captures the application of funds allocated under one component of the grant to costs of
the other component.
a. Food to NSA. Enter the amount of unspent food funds applied to cover NSA cost overexpenditures in both
columns (A) and (B). Food to NSA conversion must either be pre-approved by FNS according to a plan
submitted by the State or earned through actual participation increases and cannot exceed NSA cost
overexpenditures. NSA cost overexpenditures are displayed as a negative amount in column (B) of line 33,
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Balance Before Conversions. Enter the amount as a negative number in column (A) and as a positive number
in column (B).
b. NSA to Food. Enter the amount of unspent NSA funds applied to cover food cost overexpenditures in both
columns (A) and (B). NSA funds converted to food cannot exceed food cost overexpenditures displayed as a
negative amount in column (A) of line 33. Enter the amount as a positive number in column (A) and as a
negative number in column (B).
37. Balance After Conversion. Line 35 plus line 36.
38. Current Year Spending Options. A State agency may use this item to make known its plans for current year
spending options on reports submitted prior to the Annual Closeout Report. On the Annual Closeout Report, the
State agency officially declares its report year spending options here. As such, this item ultimately captures
spending options taken when the report year’s grant is closed out.
a. Spendforward to the Following Year. Enter the amount of NSA funds originating in the report year
formula grant that are spent forward to cover NSA costs of the fiscal year immediately following the report
fiscal year. Enter the amount as a negative number in column (B).
b. Backspend from Following Year. Enter the amount of food funds originating in the fiscal year
immediately following the report fiscal year that are back spent to cover food costs of the report fiscal year;
and/or, the amount of NSA funds originating in the fiscal year immediately following the report fiscal year that
are back spent to cover food and/or NSA costs of the report fiscal year.
39. Results of Report Year Program Operations. Line 37 plus line 38.
40. Preliminary Recoveries/Cash Transfers. This item captures the effect of transactions that will affect the
balance of funds available for recovery when FNS HQs conducts closeout.
a. Preliminary Recoveries. The amount of unspent report year funds that are recovered by FNS after the end
of the report fiscal year but prior to closeout by FNS HQs.
b. Cash Transfers In (Out). If FNS temporarily transferred cash to the reporting State agency and has not
restored it to the donor State, enter the amount as a positive entry. If FNS temporarily transferred cash from the
reporting State agency and has not restored it, enter the amount as a negative entry.
c.

Total Recoveries/Cash Transfers. Line 40a plus line 40b.

41. Federal Funds to be Recovered (Restored). Line 39 plus line 40c. The result is the amount that FNS will
recover in the course of closing out the State agency’s account for the report year. A negative result indicates that
FNS overrecovered. A negative result will be enclosed in parenthesis.
42. Funds Spent for Breast Pumps. Enter the amount of funds that were spent to cover the cost of invoices for
breast pump rentals or purchases. This amount represents a portion of costs found on line 32, columns (A) and/or
(B).
43. Average Migrant Participation (July – June). Enter the average number of migrant farmworker household
member participants for the most recent 12-month period beginning in July and ending in June on the July report
submitted on August 30th each year.
Remarks. Enter additional information or explanatory notes, if needed. If a State agency has rebates for items
other than infant formula, report amounts for each rebated item here.
Certification. These entries are self-explanatory.

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