1. 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

2. 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

3. 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.

4. 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.

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

6. 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.

7. TCM NON-LABOR Costs
Questions?