Completing the Schedule of Other Direct Costs (Schedule A) -

120.1 - Completing the Schedule of Other Direct Costs (Schedule A) - (Rev. 1, 08-30-02) A1-1215.1, B1-4215.1 A. General The contractor shall use this schedule to identify specific other direct costs included in the Other Direct Costs line of the Activity Screen as defined in §90.9 E. A separate Schedule A is completed for each activity requiring the specific identification of Other Direct Costs. B. Uses The contractor shall complete this schedule only with the concurrence of CMS. It may not be required of all contractors. If required, the schedule may be used for the BR, SBR, IER and/or FACP. C. Explanation of Entries on the Schedule A 1. Code - A three-digit code identifying each cost item. The contractor shall use 999 to identify all remaining costs not requiring specific identification. 2. Description - A brief description of the discrete cost item. Types of costs to be reported are described in §90.9 E and may also include such items as consultant fees, cost of money and travel depending on the nature of the contractor's contract. Those items requiring identification will depend on contract needs, materiality and other considerations. The classification of costs in the contractor's cost accounting system, government regulations and the contract will determine whether the cost is classified as an Other Direct Cost. 3. Total Cost - The contractor shall report the total cost for each item. The total for all Other Direct Costs, including those reported under 999 if applicable, must agree with the total reported on the Other Direct Costs line of the Activity Screen.