The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is a federally funded nutrition assistance program administered by the Department of Agriculture's (USDA) Food and Nutrition Service (FNS). Responding to Congressional requests for information regarding program costs, this report provides information on: (1) funding sources and amounts, and in-kind contributions received by state and local WIC agencies and Indian tribal organizations for WIC services and administration; (2) amount and type of expenditures made by these agencies and Indian tribal organizations; and (3) extent to which FNS and USDA identified questionable expenditures. Information was collected by surveying state-level WIC agencies in the 50 states, the District of Columbia, American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, 33 Indian tribal organizations, and 1,780 local WIC agencies. Findings indicate that state-level agencies and Indian tribal organizations received $1.08 billion in federal funds for fiscal year (FY) 1998. Another $57 million was received by state and local agencies and Indian tribal organizations from nonfederal sources. Local agencies received about $846 million. In-kind contributions were most often provided by local governments in the form of facilities, maintenance, utilities, and computers. Of the $1.14 billion available, about $1.1 billion was expended for WIC nutrition services and administration in FY 1998. The vast majority of expenditures for all agencies and Indian tribal organizations was for direct costs. Salary and benefit costs accounted for the largest percentage of direct costs. (Eight appendices describe the study methodology and contain data tables.)