CMS Pub. 100-06, ch. 1, § 180

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The contractor shall submit the Cost Classification Report (CCR), Form CMS-2580, with

estimated costs identified by major classifications. It shall submit it with both the BR and

the FACP.

NOTE: Only one combined PM/MIP CCR is required with the BR and the FACP.

The contractor shall round entries to the nearest $100 for the budget request and nearest

$1 for the FACP.

180.1 - Column A - (Rev. 1, 08-30-02)

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This column will sum all activities to equal Total Adjusted Cost less Overhead, General

and Administrative and Other Adjustments. The following fields will be pre-filled:

Salaries and Wages, Fringe Benefits, EDP Equipment, Subcontracts, Credits and Forward

Funding. The contractor will identify and enter Other Direct Costs among the following

applicable cost classification categories: Facilities and Occupancy, Outside Professional

Services, Telephone and Telegraph, Postage and Express, Furniture and Equipment,

Materials and Supplies, Travel, Return on Investment, Miscellaneous and Other. See

§§90.9 and 180.5 for a description of each cost classification category.

180.2 - Column B - (Rev. 1, 08-30-02)

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The contractor shall use this column to allocate total Overhead and General and

Administrative costs from all activity forms to the applicable cost classification

categories. See §§90.9 and 180.5.

180.3 - Column C - (Rev. 1, 08-30-02)

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The contractor shall use this column to allocate total Other Adjustments from all Activity

Forms to the applicable cost classification categories. (See §§90.9 and 180.5.) It shall not

use this column in the budget request (BR).

180.4 - Column D - (Rev. 1, 08-30-02)

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The sum of columns A-C to equal Total Adjusted Costs for all Activity Forms.

180.5 - Cost Classification Categories - (Rev. 1, 08-30-02)

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A. Salaries and Wages See §90.9.

B. Fringe Benefits See §90.9. The contractor shall include the portion of

fringe benefits allocated for contributions to employee

pension plans. Also, it shall separately identify pension

plan expense.

C. Facilities and

Occupancy

The contractor shall include:

Rent-leasehold;

Amortization-leasehold improvements;

Depreciation or rental of company-owned buildings;

Real estate and property taxes;

Insurance on property;

Power, heat and light;

Personal service costs and/or facility service agreements

related to general maintenance, janitorial and security;

Repairs; and

Other - licenses or permits related to buildings or their

components.

D. EDP Equipment See §90.9.

E. Subcontracts See §90.9.

F. Outside Professional

Services

The contractor shall include charges for professional

services rendered by outside consultants. This includes

medical and management-type consultants.

G. Telephone and

Telegraph

Self explanatory

H. Postage and Express Self explanatory

I. Furniture and

Equipment, Other

Than EDP

The contractor shall include:

Rental or depreciation;

Expense items under $500;

Maintenance and repairs; and

Use charges.

Examples of items that fall within the category of

furniture and equipment are:

Desks and chairs;

Office machines--typewriters, calculators;

Filing cabinets; and

Microfilm equipment.

The contractor shall capitalize and depreciate furniture

and equipment costing $500 or more per item and with a

useful life of more than 1 year. It shall not include the

expense of leased and company-owned autos.

J. Materials and

Supplies

The contractor shall include all expendable items such as

general office supplies and EDP supplies.

K. Travel The contractor shall include costs for transportation,

meals, and lodging. It shall include the cost of leased

autos and all costs associated with company-owned

vehicles. It shall not include personal service costs related

to individuals in travel status.

L. Return on

Investment (ROI)

If applicable, the contractor shall include

charges related to application of the

investment rate of return to the average

undepreciated balance of capitalized assets

for the period. It shall calculate ROI using

the portfolio rate of return for the contract

period instead of the treasury rate. It shall

include the following ROI schedule.

ROI Calculations FY:

Average undepreciated balance of assets

allocable to Medicare. ( $ A)

Contractor's portfolio rate of return for the

contract period (B) %

Total ROI (A x B). $ ______

M. Miscellaneous The contractor shall include:

Taxes, other than personnel and real property;

Insurance, other than that included in §§180.2, 180.3, and

180.4;

Dues to professional, trade, and business associations;

Net food service costs (cafeteria and subsidized eating

facilities); and

All other costs not specifically identified elsewhere.

Contractor shall specifically identify all other costs over

$2,500 in Remarks.

N. Other The contractor shall identify in Remarks Section.

This is reserved and should not be used without explicit approval of CMS.

O. Credits The contractor shall include the applicable portion of any

income, rebate, allowance, or other credits related to total

operations. This includes, but is not limited to, Medicare

data used for complementary health insurance and/or

Medicaid claims processing by it or another organization.

The credits reported must equal the total COB credits

reported on the certification schedule, plus the sum of

non-COB credits included on the activity forms. (See

§§90.9G and 190.C.)

P. Forward Funding See §90.9. The contractor shall use this category only

with the FACP.

180.6 - Total - (Rev. 1, 08-30-02)

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The sum of the items on Form 2580. The amount in Column D must be identical to the

Total Cost of the Budget Request or Total Adjusted Costs of the FACP.

180.7 - Pension Costs - (Rev. 1, 08-30-02)

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The contractor shall identify pension plan expenses included in fringe benefits, Column

D.

180.8 - Remarks - (Rev. 1, 08-30-02)

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The contractor shall include any appropriate comments.

190 - Exhibit of Certification Form - (Rev. 1, 08-30-02)

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Click here to view exhibit of Certification Form.