75N99223R0003 NITRO CA Budget_Justification_Spreadsheet_SF-424A.xlsx

Instructions and Summary

Please read the instructions on each tab before starting.

If you have any questions, please submit to NITRO@arpa-h.gov. Double check all fields highlighted in yellow!

• This worksheet auto populates when data is entered on subsequent tabs (a. Personnel, b. Fringe Benefits, c. Travel, d. Equipment, e. Supplies, f. Contractual, g. Other, h. Indirect Costs, Cost Share). The term “tab” refers to a worksheet within the Budget Justification Workbook. Each tab may be found and accessed at the bottom of this Workbook. On this Instructions and Summary tab the award recipient should update Control Number, Award Recipient, Original Date of Submission, Submitted By and the Comments section as needed. If this is a new version please ensure to update the Last Updated / Version # in the top right of this sheet. X

• The Prime Recipient must complete this Budget Justification Workbook. In addition, each Subrecipient incurring greater than or equal to 10% of the Total Project Cost must complete an additional Budget Justification Workbook to justify its proposed budget. The Subrecipient's Budget Justification Workbook total project costs must match the amount on tab f. Contractual in the Prime Recipient’s Budget Justification Workbook. All documents should be submitted as one package to ARPA-H, however, subrecipients can provide budget documents directly to ARPA-H if necessary. The Prime Recipient’s Budget Justification Workbook will not be reviewed until all supporting documentation is submitted.

• The total budget presented in the Budget Justification Workbook and the SF-424A must include both Federal (ARPA-H) and Non-Federal (cost share) expenditures, the sum of which equals the Total Project Cost proposed by the Applicant. All costs, whether paid with Federal funding or by the Project Team, must be justified.

• Each budget category will automatically populate in the second tab in this Budget Justification Workbook (SF-424A). The totals in each budget category and the Total Project Cost must be the same in the SF-424A and the Budget Justification Workbook. The award recipient must review the SF-424A, fill in the award number and fill in Section D (Projected Cash Flows) in the SF-424A tab.

• All costs incurred by the Prime Recipient’s Subrecipients, vendors, contractors, consultants and Federally Funded Research and Development Centers (FFRDCs), must be entered in tab f. Contractual. All other sections are for the costs of the Prime Recipient only.

• No individual may be paid more than $212,000 per year under an ARPA-H funding agreement.

• All expenditures must be allowable, allocable, and reasonable in accordance with the applicable Federal cost principles.

SUMMARY OF BUDGET CATEGORY COSTS PROPOSED

(Note: The values in this summary table are from entries made in each budget category tab.)

CATEGORY Year 1 Year 2 Year 3 Total Costs Project Costs % Comments (Add comments as needed)

Additional Explanations/Comments (as necessary):

SF-424A (Rev. 4-92)

7. Program Income $0

23. Remarks

SF-424A

7. Program Income $0.00

23. Remarks

a. Personnel

List personnel costs solely for employees of the entity completing this workbook. All other personnel costs (of subrecipients or other contractual efforts of the entity preparing this) must be included under tab f., Contractual. This includes all consultants and FFRDCs. When submitting this Budget Justification Workbook include resumes in the same package.

Identify positions to be supported. Key personnel should be identified by title. All other personnel should be identified either by title or a group category. State the amounts of time (e.g., hours ) to be expended, the base pay rate or composite base rate, total direct personnel compensation and identify the rate basis (e.g., actual salary, labor distribution report, technical estimate, state civil service rates, etc.). If composite rates are proposed for a particular position or group category, please provide a list of the proposed personnel and rates/hours used to compute the composite rates in the “Additional explanation/comments” box, as applicable. If you are proposing escalation rates for the labor rates, please explain in the “Additional explanation/comments” box at the bottom.

a. Personnel Page &P of &N

a. Personnel Page &P of &N

b. Fringe Benefits

Applicants are required to indicate if they have a Federally approved fringe benefit rate agreement.

*IMPORTANT: In the space provided below (or as an attachment) provide a complete explanation and the full calculations used to derive the total fringe costs. If the total fringe costs are a cumulative amount of more than one calculation or rate application, the explanation and calculations should identify all rates used, along with the base they were applied to (and how the base was derived), and a total for each (along with grand total). Do not average the rates and apply them to get one fringe cost percentage. NOTE: You must apply the fringe benefit rate to both the Federal Share and Recipient Cost Share.

Explanations/Comments/Calculations/Formula:

b. Fringe Benefits

b. Fringe Benefits

b. Fringe Benefits

c. Travel

Provide travel detail as requested below, identifying total Foreign and Domestic Travel as separate items. "Purpose of travel" are items such as professional conference, ARPA-H sponsored meeting, project management meeting, etc. The Basis for Estimating Costs are items such as past trips, current quotations, Federal Travel Regulations, etc. Note: Travel to the OA/NITRO Symposium(s) must be proposed under the “Other Direct Cost” tab for each Budget Year.

All listed travel must be necessary for the performance of the objectives in the Statement of Project Objectives and accompanying Technical Milestones and Deliverables. The Prime Recipient must budget for one visit per year with the ARPA-H Program Director in Washington, DC.

c. Travel Page &P of &N

c. Travel Page &P of &N

c. Travel Page &P of &N

d. Equipment

"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. Further definitions can be found at 2 C.F.R. 200.

List all proposed equipment below, providing a basis of cost such as vendor quotes, catalog prices, prior invoices, etc., and briefly justify its need as it applies to the Statement of Project Objectives and accompanying Technical Milestones and Deliverables. If it is existing equipment, and the value of its contribution to the project budget is being shown as cost share, provide logical support for the estimated value shown. If it is new equipment which will retain a useful life upon completion of the project, provide logical support for the estimated value shown.

For equipment with an aggregate price of $10,000.00 or greater, also include supporting documentation such as a copy of the associated vendor quote or catalog price list.

PROJECT TOTAL $0.00

Additional Explanations/Comments (as necessary):

d. Equipment Page &P of &N

d. Equipment Page &P of &N

d. Equipment Page &P of &N

e. Supplies

"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. Further definitions can be found at 2 C.F.R. 200.

List all proposed supplies below, providing a bases of cost such as vendor quotes, catalog prices, prior invoices, etc., and briefly justifying the need for the Supplies as they apply to the Statement of Project Objectives and accompanying Technical Milestones and Deliverables. Note that 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.

e. Supplies Page &P of &N

e. Supplies Page &P of &N

e. Supplies Page &P of &N

f. Contractual

The entity completing this form must provide all costs related to subrecipients, vendors, contractors, consultants and FFRDC partners in the applicable boxes below.

Subrecipients (partners, subawardees):

Each Subrecipient incurring greater than or equal to 10% of the Total Project Costs must complete a separate Budget Justification Workbook to justify its proposed budget. The Subrecipients’ SF-424A and Budget Justification Workbooks may be completed by either the Subrecipients themselves or by the preparer of this workbook. The budget totals on the Subrecipients' workbooks must match the Subrecipient entries described below.

Subrecipients incurring less than 10% of the Total Project Costs are not required to complete a separate Budget Justification workbook. However, such Subrecipients are required to provide supporting documentation to justify their proposed budgets. At a minimum, the supporting documentation must include a sufficient basis for the estimated costs for ARPA-H evaluation. Please also refer to instructions in tabs b. Fringe Benefits and i. Indirect Costs.

Vendors (includes contractors and consultants):

List all vendors/contractors/consultants supplying commercial supplies or services used to support the project. The support to justify vendor costs (in any amount) should provide the purpose for the products or services and a basis of the estimated costs that is considered sufficient for ARPA-H evaluation.

Federal Research and Development Centers (FFRDCs):

Each FFRDC incurring greater than or equal to 10% of the Total Project Costs must complete a separate SF-424A and separate Budget Justification worksheet to justify its proposed budget. The FFRDC workbooks may be completed by either the Subrecipients themselves or by the preparer of this workbook. The budget totals on the Subrecipient's SF-424A and Budget Justification Workbook must match the Subrecipient entries described below.

FFRDCs incurring less than 10% of the Total Project Cost are not required to complete a separate SF-424A and Budget Justification Workbook. However, FFRDCs are required to provide supporting documentation to justify their proposed budgets. At a minimum, the supporting documentation must include a sufficient basis for the estimated costs for ARPA-H evaluation. Please also refer to instructions in tabs b. Fringe Benefits and i. Indirect Costs.

Total Contractual $0.00 $0.00 $0.00 $0.00

Additional Explanations/Comments (as necessary):

f. Contractual Page &P of &N

f. Contractual Page &P of &N

f. Contractual Page &P of &N

g. Construction

"Construction" for the purpose of budgeting, is defined as all types of work done on a particular building, including erecting, altering, or remodeling. Construction conducted by the award recipient is entered on this page. Any construction work that is performed by a vendor or subrecipient to the award recipient should be entered under f. Contractual.

List all proposed construction below, providing a basis of cost such as engineering estimates, prior construction, etc., and briefly justify its need as it applies to the Statement of Project Objectives and accompanying Technical Milestones and Deliverables being performed.

Year 1 Total $0.00

Year 2

Year 2 Total $0.00

Year 3

Year 3 Total $0.00

g. Construction Page &P of &N

g. Construction Page &P of &N

g. Construction Page &P of &N

h. Other

Applicants must provide and justify proposed costs related to Other Direct Costs for each year of the entire budget period. Other Direct Costs are direct cost items required for the project which do not fit clearly into other categories, and are not included in the indirect pool for which the indirect rate is being applied to this project. Other Direct Costs include Technology Transfer and Outreach (TT&O) activities. Examples of TT&O activities that are allowable under Federal costs principles are provided in Section IV.G.8 of the FOA. Applicants must provide a basis of cost (e.g., vendor quotes, prior purchases of similar or like items, published price list, etc.).

Note for TT&O Activities: Applicants may choose to not include TT&O activities if appropriate, and do not need a waiver to do so. If applicants do decide to include TT&O, all budget activities must relate to achieving specific objectives, Technical Milestones and Deliverables outlined in the Statement of Project Objectives. Applicants must list TT&O costs with a clear description of what activities are to take place (e.g. travel to the Annual ARPA-H Innovation Summit, work devoted to a commercialization plan, etc.).

Only TT&O costs that relate to a specific technology funded by ARPA-H will be allowed, if the costs are allowable in accordance with Federal cost principles. For TT&O activities aimed at advancing a portfolio of technologies and/or products owned by the Recipient or Project Partner, only the portion of costs specifically attributable to advancing the ARPA-H funded technology will be reimbursed. Applicants are required to certify in the Full Application that they have met the 5% requirement for TT&O expenditures in their SF-424A and Budget Justification unless they submit an accompanying waiver request. Applicants may seek a waiver of the TT&O requirement in whole or in part by including an explicit request in their Full Application. In their request, Applicants must describe the proposed technology’s stage of development (i.e., early-stage or late-stage) with reference to Technology Readiness Levels (TRLs). In addition, Applicants must describe in detail why the TT&O requirement should not be applied to their project or why they are proposing less than the required 5%.

Note for Patent Costs: ARPA-H will not reimburse any costs and fees relating to the filing and prosecution of foreign patent applications on subject inventions disclosed to ARPA-H.

Year 1 Total $0.00

Year 2

Year 2 Total $0.00

Year 3

Year 3 Total $0.00

h. Other Direct Costs Page &P of &N

h. Other Direct Costs Page &P of &N

h. Other Direct Costs Page &P of &N

i. Indirect Costs

Applicants are required to indicate if they have a Federally approved indirect rate agreement.

*IMPORTANT: In the space provided below (or as an attachment) provide a complete explanation and the full calculations used to derive the total indirect costs. If the total indirect costs are a cumulative amount of more than one calculation or rate application, the explanation and calculations should identify all rates used, along with the base they were applied to (and how the base was derived), and a total for each (along with grand total). Do not average the rates and apply them to get one indirect cost percentage. NOTE: You must apply the indirect rate to both the Federal Share and Recipient Cost Share.

Explanations/Comments/Calculations/Formula:

i. Indirect Costs

i. Indirect Costs

i. Indirect Costs

Cost Share

IF PROPOSING A COST SHARE ARRANGEMENT, applicants must provide and justify proposed costs related to Cost Share for each year of the entire budget period. Applicants must provide a detailed explanation of the cash or cash value of all cost share proposed for the project.

Project teams are not permitted to receive fees or profits under ARPA-H awards. All monies must be spent on activities or equipment directly related to meeting the objectives in the Statement of Project Objectives and accompanying Technical Milestones and Deliverables. Additionally, foregone fee or profit by any member of the proposed Project Team may not be considered cost sharing under any resulting award.

Total Project Cost: $0.00 Cost Share Percent of Award:

Additional Explanations/Comments (as necessary):

Cost Share Page &P of &N

Cost Share Page &P of &N

Cost Share Page &P of &N image1.emf image2.emf