4. Attachment II_Budget Justification Workbook 16June2021.xlsx

Instructions and Summary Budget Justification Workbook_Cost Share (Instructions) As Of_16June2021

2. Colored cells contain instructions, headers, or summary calculations and should not be modified. Only blank white cells should be populated.

3. Enter detailed support for the project costs identified for each Category line item within each worksheet tab to autopopulate the summary tab.

4. The total budget presented on tabs a. through i. must include both Federal (DOD) and Non-Federal (cost share) portions.

5. All costs incurred by the preparer's sub-recipients, vendors, and Federal Research and Development Centers (FFRDCs), should be entered only in section f. Contractual.

6. Ensure all entered costs are allowable, allocable, and reasonable in accordance with 2 CFR 200, and the applicable cost principles for each entity type: FAR Part 31 for For-Profit entities; and 2 CFR Part 200 Subpart E - Cost Principles for all other non-federal entities and the DoD Research & Development General Terms and Conditions (March 2021).

7. Add rows as needed throughout tabs a. through j. If rows are added, formulas/calculations may need to be adjusted by the preparer. Do not add rows to the Instructions and Summary tab.

8. ALL budget period cost categories must be rounded to the nearest dollar.

SUMMARY OF BUDGET CATEGORY COSTS PROPOSED

The values in this summary table are from entries made in subsequent tabs.

Additional Explanation (as needed):

a. Personnel

1. List project costs solely for employees of the entity completing this form. 2. All personnel costs for subrecipients and vendors must be included under f. Contractual. 3. All Participant support costs as defined in 2 CFR 200 must be included under h. Other

4. All personnel should be identified by position title and/or employee name. Enter the amount of time (e.g., hours or % of time) and the base pay rate and the total direct personnel compensation will automatically calculate. Rate basis (e.g., actual salary, labor distribution report, state civil service rates, etc.) must also be identified.

3. If loaded labor rates are utilized, a description of the costs the loaded rate is comprised of must be included in the Additional Explanation section below. The Government must review all components of the loaded labor rate for reasonableness and unallowable costs (e.g. fee or profit).

4. If a position and hours are attributed to multiple employees (e.g. Technician working 4000 hours) the number of employees for that position title must be identified.

Additional Explanation (as necessary):

b. Fringe

1. Fill out the table below by position title. If all employees receive the same fringe benefits, you can show "Total Personnel" in the Labor Type column instead of listing out all position titles.

2. The rates and how they are applied should not be averaged to get one fringe cost percentage. Complex calculations should be described/provided in the Additional Explanation section below.

3. The fringe benefit rates should be applied to all positions, regardless of whether those funds will be supported by Federal Share or Recipient Cost Share.

______ There is not a current federally approved rate agreement negotiated and available.**

*Unless the organization has submitted an indirect rate proposal which encompasses the fringe pool of costs, please provide the organization’s benefit package and/or a list of the components/elements that comprise the fringe pool and the cost or percentage of each component/element allocated to the labor costs identified in the Budget Justification.

**When this option is checked, the entity preparing this form shall submit an indirect rate proposal information and which will support the rates being proposed for use in the performance of the proposed project.

Additional Explanation (as necessary):

c. Travel

1. Identify Domestic and International Travel as separate items. Examples of Purpose of Travel are site visits, DOD meetings, project mgmt. meetings, etc. Examples of Basis for Estimating Costs are past trips, travel quotes, GSA rates, etc.

2. All listed travel must be necessary for performance of the Statement of Work.

3. Federal travel regulations are contained within the applicable cost principles for all entity types. Travel costs should remain consistent with travel costs incurred by an organization during normal business operations as a result of the organizations written travel policy. In absence of a written travel policy, organizations must follow the regulations prescribed by the General Services Administration.

Additional Explanation (as needed):

d. Equipment

1. Equipment is generally defined as an item with an acquisition cost greater than $5,000 and a useful life expectancy of more than one year. Please refer to 2 CFR 200 equipment definitions and treatment.

2. List all equipment below, providing a basis of cost (e.g. vendor quotes, catalog prices, prior invoices, etc.). Briefly justify items as they apply to the Statement of Work. NOTE: During award negotiations, Recipients may be ask to provide a vendor quote for all equipment items over $50,000 in price. If the vendor quote is not an exact price match, provide an explanation in the additional explanation section below. If a vendor quote is not practical, such as for a piece of equipment that is purpose-built, first of its kind, or otherwise not available off the shelf, provide a detailed engineering estimate for how the cost estimate was derived.

Additional Explanation (as needed):

e. Supplies

1. Supplies are generally defined as an item with an acquisition cost of $5,000 or less and a useful life expectancy of less than one year. Supplies are generally consumed during the project performance. Please refer to 2 CFR 200 for supplies definition and treatment.

2. List all proposed supplies below, providing a basis of costs (e.g. vendor quotes, catalog prices, prior invoices, etc.). Briefly justify the need for the Supplies as they apply to the Statement of Work.

3. Multiple supply items valued at $5,000 or less used to assemble an equipment item with a value greater than $5,000 with a useful life of more than one year should be included on the equipment tab.

NOTE: Supply items must be direct costs to the project at this budget category, and not duplicative of supply costs included in the indirect pool that is the basis of the indirect rate applied for this project.

Additional Explanation (as needed):

f. Contractual

1. Provide all costs related to sub-recipients, sub-awardees, vendors, contractors, and FFRDC partners, etc.

2. Sub-recipients (partners, sub-awardees): Subrecipients shall submit a Budget Justification describing all project costs and calculations when their total proposed budget exceeds either (1) $250,000 of the total award costs. These sub-recipient forms may be completed by either the sub-recipients themselves or by the preparer of this form. The budget totals on the sub-recipient's forms must match the sub-recipient entries below.

3. Vendors (including contractors): List all vendors and contractors supplying commercial supplies or services used to support the project. For each Vendor cost with total project costs of $250,000 or more, a Vendor quote must be provided.

4. Federal Funded Research and Development Centers (FFRDCs): FFRDCs must submit a signed Field Work Proposal during award application. The award recipient may allow the FFRDC to provide this information directly to the Government, however project costs. NOTE: Please refer to 2 CFR 200 for sub-recipient and/or vendor definitions and treatment.

Total Contractual $0 $0 $0 $0 $0 $0

Additional Information (as necessary):

g. Construction

1. Construction, for the purpose of budgeting, is defined as all types of work done on a particular building, including erecting, altering, or remodeling, and briefly justify its need as it applies to the Statement of Work.

2. Any construction cost, requires priro approval by the Grants and Agreements Officer. 4. Work that is performed by a vendor or subrecipient should be entered under f. Contractual.

Description of construction activities:

Additional Explanation (as needed):

h. Other

1. Other direct costs are direct cost items required for the project which do not fit clearly into other categories. These direct costs must not be included in the indirect costs (for which the indirect rate is being applied for this project). Examples are: Participant Costs, printing costs, etc. which can be directly charged to the project and are not duplicated in indirect costs (overhead costs).

2. Basis of cost are items such as vendor quotes, prior purchases of similar or like items, published price list, etc.

Additional Explanation (as needed):

i. Indirect

1. Please indicate how the Recipient indirect costs are calculated. If necessary, use the box below to provide additional explanation regarding indirect rate calculations.

2. The rates and how they are applied should not be averaged to get one indirect cost percentage. Complex calculations or rates that do not do not correspond to the below categories should be described/provided in the Additional Explanation section below.

3. The indirect rate should be applied to both the Federal Share and Recipient Cost Share.

______ There is not a current, federally approved rate agreement negotiated and available*.

*When this option is checked, the entity preparing this form shall submit an indirect rate proposal information and which will support the rates being proposed for use in performance of the proposed project. Additionally, any non-Federal entity that has never received a negotiated indirect cost rate, except for those non-Federal entities described in Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals, paragraph D.1.b, may elect to charge a de minimis rate of 10% of modified total direct costs (MTDC) which may be used indefinitely, as described in 2 CFR 200.403.

Additional Explanation (as needed):

j. Cost Share

1. A detailed presentation of the cash or cash value of all cost share proposed must be provided. All items below must be identified within the applicable cost category tabs a. through i. In addition to the detailed presentation of the cash or cash value of all cost share proposed provided in the table below, please identify the source organization & amount of each cost share item proposed in the award.

2. Please reference to the FOA Appendix A, Appendix B, and 2 CFR 200 for definitions and information.

3. Funds from other Federal sources MAY NOT be counted as cost share. 4. Cost sharing commitment letters from subrecipients and third parties must be provided with the Recipients proposal or application.

5. NOTE: Vendors may not provide cost share. Any partial donation of goods or services is considered a discount and is not allowable.

Total Project Cost: $0 Cost Share Percent of Award: 0.0%

Additional Explanation (as needed):

SF-424A

7. Program Income $0

23. Remarks

SF-424A Cost Categories

7. Program Income $0 image1.emf image2.emf