CMS Pub. 100-06, ch. 2, § 50

Report (IER)

(Rev. 2, 08-30-02)

A1-1320, B1-4320

Click here to view exhibit of the Certification Schedule for the Interim Expenditure

Report (IER)

60 - Completing the Cumulative (IER) - (Rev. 2, 08-30-02)

A1-1321, B1-4321

The IER provides cumlative costs for each activity, using the same multiple-use

Administrative Budget and Cost Report format referenced in Chapter 1, §80. It adds the

Administrative Funds Drawn section to the Certification Schedule as displayed in §50.

The contractor shall report costs on an "allowable costs" basis in accordance with 48 CFR

52.216-7(b) and on a fully accrued basis including year-end and other adjustments.

It shall follow these instructions unless it has a contract that contains specific terms and

conditions that differ from these instructions. In that case, it shall use these instructions as

general guidance only.

The IERs will generally be submitted on a monthly basis unless otherwise stated in the

contractor's specific contract. The contractor shall make adjustments, within a FY, to

prior interim reports on the subsequent IER. It shall make adjustments to the October-September IER on the FACP. It shall submit a revised October-September IER prior to

submitting a FACP if the changes are material and the change is discovered prior to

preparation of the FACP. (See §130.) It shall note all material adjustments.