Medicare Financial Management Manual (Pub. 100-06), Ch. 2 § 60.4
Costs and Credits - Activity Form - (Rev. 2, 08-30-02)
60.4 - Costs and Credits - Activity Form - (Rev. 2, 08-30-02)
A1-1321.4, B3-4321.4
The contractor shall round all costs and credits to the nearest dollar.