Labor vs. Everything Else TCM Non-Labor Costs Labor vs. Everything Else What are TCM Non-Labor Costs? What worksheet are these entered on? Where are they found? Are these indirect costs? The instructions state that the indirect line ‘represents any cost that cannot be directly identified with a single cost objective,” however that is not necessary the case here. Worksheet A uses the term “indirect expenses” to refer to non-labor/services and supplies expenses. These are not necessarily indirect expenses, but all services and supplies (including direct) are to be categorized as “indirect.” The TCM CR instructions

TCM Non-Labor Costs The Basics Services & Supplies Entered on indirect line of Cost Report Worksheet A Must tie to budget unit’s general ledger before any adjustments Adjustments on Worksheet A-1 Summary The instructions state that the indirect line ‘represents any cost that cannot be directly identified with a single cost objective,” however that is not necessary the case here. Worksheet A uses the term “indirect expenses” to refer to non-labor/services and supplies expenses. These are not necessarily indirect expenses, but all services and supplies (including direct) are to be categorized as “indirect.” The TCM CR instructions

TCM Cost Report Template Worksheet A-1 - Reclassifications Same principle as with labor costs Reclassify expenses to move from one category to another (TCM, NTCM, Gen/Adm, Indirect) Reclassify expenses by employee, program No change in total expenses per general ledger of BU Reclassifications are not listed in TCM Cost Report instructions as mandatory but are a useful tool in presenting and organizing expenses. Many non-labor costs may need to be reclassified to be classified appropriately.

TCM Cost Report Template Worksheet A-2 - Adjustments Same as with labor costs, adjustments on 2-A add or deduct expenses: From one category to another, or To change how costs are distributed within a specific category Total may not tie to general ledger of BU.

TCM NON-LABOR COSTS Summary Listed as indirect costs on Cost Report All non-personnel TCM expenses for services and supplies Indirect expenses

Examples of non-labor costs Printing handouts or flyers for assistance programs being recommended to TCM clients Office supplies supporting dedicated TCM Case Manager Mileage costs for TCM Case Manager travelling to or from a TCM encounter Building utility costs paid within the TCM Budget Unit general ledger and distributed by FTE of TCM staff to the program.

TCM NON-LABOR Costs Questions?