Completing the Administrative Budget and Cost Report Activity

80 - Completing the Administrative Budget and Cost Report Activity Form - (Rev. 1, 08-30-02) A1-1211, B1-4211 A. General The Administrative Budget and Cost Report (ABCR) is intended for multiple-use. It is used for the following specific annual, periodic, and monthly reports the contractor submits. • Budget Request (BR). See §230; • Supplemental Budget Request (SBR). See §240; • Interim Expenditure Report (IER). See Chapter 2, §60; and • Final Administrative Cost Proposal (FACP). See Chapter 2, §130. For all of these uses, funding and costs are reported separately by PM and MIP functions and activities. Funding and costs for PM and MIP must be kept separate and may not be co-mingled. The contractor shall transmit the ABCR form for all budget reports electronically using the CAFM II System. See §§270 and Chapter 2, §180 for due dates. B. Identification of Costs The ABCR identifies activities within each Medicare function. For each activity, the following costs are separately identified: salaries and wages, fringe benefits, Electronic Data Processing (EDP) equipment, other direct costs, other costs, non-Coordination of Benefits (COB) credits, overhead, general & administrative (G&A), fee/profit, total cost, other adjustments, forward funding, and total adjusted cost. Each Activity Screen also identifies up to three discrete workloads and direct, indirect, subcontract, and overhead/G&A hours. The contractor shall separately identify costs in the BR, IER, and FACP pending a determination of allowability by CMS. It shall identify these costs in the remarks section. The principles for determining allowable administrative costs are in Part 31 of the Federal Acquisition Regulation (FAR), as codified in Title 48, and in the contract/agreement. In accordance with the FAR, costs are directly charged, where it is possible to do so, and are allocated where it is not. Costs are assigned to various Medicare activities on this basis. The identification of unallowable costs is in Chapter 2, Budget Execution, § 200.3. The contractor shall treat them as follows: • It shall not include costs that the Secretary has determined to be unallowable or that it and CMS have mutually agreed are not allowable; and • It shall separately identify costs in the BR, IER, and FACP that have been previously withheld by CMS pending a final determination of allowability. It shall identify these costs in the Remarks section. NOTE: The contractor shall round all cost entries to the nearest hundred dollars in the BR and SBR.