Budget Information Non-Construction Programs SF-424A Template.xlsx

Instructions and Summary Budget Justification (3 BPs) (February 2024) Instructions and Summary

Do not modify this template or any cells or formulas!

1. If using this form for award application, negotiation, or budget revision, fill out the blank white cells in workbook tabs a. through j. with total project costs.

2. Blue 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 (DOE) and Non-Federal (cost share) portions.

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

6. Ensure all entered costs are allowable, allocable, and reasonable in accordance with the administrative requirements prescribed in 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.

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. If your project contains more than three budget periods, consult your EERE contact before adding additional budget period rows or columns.

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

SUMMARY OF BUDGET CATEGORY COSTS PROPOSED

The values in this summary table are from entries made in subsequent tabs, only blank white cells require data entry

Additional Explanation (as needed):

a. Personnel

1. List project costs solely for employees of the entity completing this form. All personnel costs for subrecipients and contractors must 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 hourly rate and the total direct personnel compensation will automatically calculate. Rate basis (e.g., rate negotiated for each hour worked on the project, 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. DOE 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.

5. Each budget period is rounded to the nearest dollar.

Additional Explanation (as needed):

a. Personnel Page &P of &N

a. Personnel Page &P of &N

a. Personnel Page &P of &N

a. Personnel Page &P of &N

a. Personnel Page &P of &N

a. Personnel Page &P of &N

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.

4. Each budget period is rounded to the nearest dollar.

______ 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 in the format provided in the Sample Rate Proposal at https://netl.doe.gov/sites/default/files/2024-01/Negotiated-Indirect-Cost-Rate-Agreement-and-Rate-Proposal-Guidance-1-0.pdf, or a format that provides the same level of information and which will support the rates being proposed for use in the performance of the proposed project.

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.

b. Fringe Benefits

b. Fringe Benefits

b. Fringe Benefits

b. Fringe Benefits

b. Fringe Benefits

b. Fringe Benefits

c. Travel

1. Identify Foreign and Domestic Travel as separate items. Examples of Purpose of Travel are subrecipient site visits, DOE 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 Project Objectives.

3. Only travel that is directly associated with this award should be included as a direct travel cost to the award. 4. Federal travel regulations are contained within the applicable cost principles for all entity types. 5. 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.

6. Columns E, F, G, H, I, J, and K are per trip. 7. The number of days is inclusive of day of departure and day of return. 8. Recipients should enter City and State (or City and Country for International travel) in the Depart from and Destination fields. 9. Each budget period is rounded to the nearest dollar.

TOTAL TRAVEL $0

Additional Explanation (as needed):

c. Travel Page &P of &N

c. Travel Page &P of &N

c. Travel Page &P of &N

c. Travel Page &P of &N

c. Travel Page &P of &N

c. Travel Page &P of &N

d. Equipment

1. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000. Please refer to the applicable Federal regulations in 2 CFR 200 for specific equipment definitions and treatment.

2. List all equipment below, providing a basis of cost (e.g. contractor quotes, catalog prices, prior invoices, etc.). Briefly justify items as they apply to the Statement of Project Objectives. If it is existing equipment, provide logical support for the estimated value shown.

3. During award negotiations, provide a contractor quote for all equipment items over $50,000 in price. If the contractor quote is not an exact price match, provide an explanation in the additional explanation section below. If a contractor 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.

4. Each budget period is rounded to the nearest dollar.

TOTAL EQUIPMENT $0

Additional Explanation (as needed):

d. Equipment Page &P of &N

d. Equipment Page &P of &N

d. Equipment Page &P of &N

d. Equipment Page &P of &N

d. Equipment Page &P of &N

d. Equipment Page &P of &N

SF-424A Cost Categories

23. Remarks