Operating costs incurred by the Department of Health and Human Services (HHS) and the Department of the Treasury in administering the supplemental medical insurance (SMI) program and the provisions of the Internal Revenue Code relating to the collection of contributions. Such administrative expenses, which are paid from the SMI trust fund, include expenditures for contractors to determine costs of, and make payments to, providers, as well as salaries and expenses of Centers for Medicare and Medicaid Services (CMS).