Attachment II_Budget Justification Workbook_17june20.xlsx

Instructions and Summary

2. Enter detailed information for the project costs identified for each Cost Element Category within each worksheet tab to auto populate the summary tab.

3. Ensure all entered costs are allowable, allocable, and reasonable are in accordance with the applicable administrative requirements prescribed in 2 CFR 200 Uniform Administration Requirement, Cost Principles, and Audit Requirements for Federal Awards; FAR Part 31 Contract Cost Principles and Procedures; and the Terms and Conditions specified in the Solicitation or Announcement.

4. Add rows as needed throughout tabs a. through i. If rows are added, formulas/calculations may need to be adjusted by the preparer. Do not add rows to the Instructions and Summary tab. 5. The total budget presented on tabs a. through i. must include both Federal (DoD) and Non-Federal (cost share, if applicable). 6. ALL budget period cost categories must be rounded to the nearest dollar.

SUMMARY OF BUDGET CATEGORY COSTS PROPOSED

The values in this summary table represent entries made in subsequent workbook tabs.

Additional Explanation (as needed):

a. Personnel

1. List project costs solely for personnel or labor cost of the entity completing this form. All personnel or labor costs for sub-contractors or subrecipientsmust be included under f. Contractual.

2. All personnel should be identified by position title and not employee name. Enter the amount of time (e.g., hours or % of time) and the base pay rate. Rate basis (e.g., actual salary, labor distribution report, 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 may review all proposed 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 needed):

b. Fringe

1. Fill out the table below by position titles. The rates and how they are applied should not be averaged to get one fringe cost percentage.

2. Fringe benefit rates are usually applied to all positions. If fringe rates are not applied to all positions please provide information.

______ 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.

** When a fringe benefit rate has been negotiated with, or approved by, a federal government agency. Provide a copy of the latest rate agreement.

Additional Explanation (as necessary): Please use this box (or an attachment) to list the elements that comprise your fringe benefits and how they are applied to your base (e.g. Personnel) to arrive at your fringe benefit rate. Complex calculations should be described/provided in this section.

c. Travel

1. Identify Foreign and Domestic Travel as separate items and provide basis for estimating cost. Examples of Basis for Estimating Costs are GSA rates, etc.

2. Federal travel regulations are contained within the applicable cost principles for all entity types.

Additional Explanation (as needed):

d. Equipment

1. 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 proposed effort. If it is existing equipment, provide logical support for the estimated value shown.

2. 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.

3. Please refer to the applicable 2 CFR 200, or FAR Part 31; and specified terms and conditions specified in the Solicitation or Announcement for specific Equipment definitions, treatment, or inventory. 4. Please refer to the solicitation or announcement for additional equipment or property information such as, but not limited to Gorvernment Furnished Equipment or Property.

Additional Explanation (as needed):

e. Materials_Supplies

1. List all proposed material/supplies below, providing a basis of costs (e.g. vendor quotes, catalog prices, prior invoices, etc.). 2. Briefly justify the need for the materials/supplies as they apply to the proposed effort. Note that material/supply items must be direct costs to the proposed effort at this budget category, and not duplicative of material/supply costs included in the indirect pool that is the basis of the indirect rate applied for the proposed effort.

3. Please refer to the applicable 2 CFR 200, or FAR Part 31; and specified terms and conditions specified in the Solicitation or Announcement for specific Material definitions, treatment, or inventory.

Additional Explanation (as needed):

f. Contractual

1. Provide all costs related to contractual contracts or agreements with sub-contractors, sub-recipients, consultants or vendors and Federal Funded Research and Development Centers (FFRDS) organizations.

2. Subject to the Solicitation or Announcement type, sub-contractors, sub-recipients (sub-awardees), vendors, consultants or FFRDs may have to submit a Budget Justification describing all project costs and calculations. 3. Please refer to the applicable 2 CFR 200 or FAR Part 31 for applicable sub-contractor or sub-riciepients requirements. 4. Please reference to the Solicitation or Announcements Terms and Condition for additional requirements concerning Flowdown Requirements for sub-contractors, sub-recipients, etc.

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

Additional Explanation (as needed):

g. Construction

1. 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 proposed effort. 2. Please refer to the applicable 2 CFR 200 or FAR Part 31 for additional information.

Overall description of construction activities:

Additional Explanation (as needed):

h. Other

1. Other direct costs are direct cost items required for the proposed effort which do not fit clearly into other categories. These direct costs must not be included in the indirect costs (for which the indirect rate may be applied too). Examples are: tuition, stipends, subsistence, other participant/trainee support cost, printing costs, etc. which may be directly charged to the proposed effort 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. Fill out the table below to indicate how the indirect costs are calculated. Use the box below to provide additional explanation regarding the indirect rate calculation.

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 (if applicable).

______ 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 agreement information, which will support the rates being proposed for use in performance of the proposed effort. ** For Federal Assistance Agreements (Grants or Cooperative Agreements), an entity that has never received a negotiated indirect cost rate, may elect to charge a de minimis rate of 10% of modified total direct costs (MTDC) which may be used indefinitely (See 2 CFR 200.414 for detailed information).

You must provide an explanation (below or in a separate attachment) and show how your indirect cost rate was applied to this budget in order to come up with the indirect costs shown.

Additional Explanation (as needed): *IMPORTANT: Please use this box (or an attachment) to further explain how your total indirect costs were calculated. 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).

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