Budget-Justification-NETL-26-01.xlsx

Instructions

Budget Justification Worksheet Instructions

1 What is a Budget Justification Worksheet? 2 Cost Categories Tabs vs.

Funding Allocation Tabs

The budget justification worksheet is where applicants break down total project costs into nine budget categories and total resources allocated for the project into two categories (Federal or Cost Share).

Cost Category Tabs (a. through i.): These tabs are used to break down and justify costs by specific categories. Each tab corresponds to a different type of expense.

IMPORTANT. Please indicate how many budget periods the project spans. Based on your selection, certain fields will be dynamically adjusted to ensure only relevant information is collected. If a selection is not made, the Budget Justification Worksheet will default to include 1 budget period.

A budget period is the time interval from the start date of a funded portion of an award to the end date of that funded portion, during which Recipients and Subrecipients are authorized to incur financial obligations. Typically, budget periods are established on an annual basis. Please refer to the DOE Guide to Financial Assistance located at https://www.energy.gov/management/financial-assistance for more information.

All tabs are password protected to preserve the integrity of formulas. However, extra rows have been included on each tab and can be unhidden to provide extra space as needed. To reveal these hidden rows, please follow these steps:

1) Select Endmost Cell: Press the Ctrl + End keys simultaneously. This ensures the entire sheet will be selected in the next step.

The budget justification must meticulously adhere to the Department of Energy's financial assistance regulations (2 CFR Part 200, as adopted and supplemented by 2 CFR Part 910). A thorough review of these regulations is required.

If you need assistance at any point, reach out to the DOE Contact.

Make Selection

2) Select All Cells: Press the Ctrl + A keys simultaneously. This action will select all cells on the active worksheet tab.

3) Unhide Rows: Once all cells are selected, press the Ctrl + SHIFT + 9 keys simultaneously. This action will unhide any hidden rows within the selected range.

Double-check for completeness. Before submitting, ensure all required fields in each tab are completed. Cells requiring information will dynamically highlight yellow to alert for any missing information.

3 Unhiding Extra Rows 4 Additional Notes

Summary

1. This spreadsheet should be used to provide detailed budget information for award application, negotiation, or budget revision.

2. This summary tab will auto populate with information provided in workbook tabs a. Personnel through j. Cost Share. Budget information is NOT entered on this tab.

3. Fill out the blank white cells in workbook tabs a through j with detailed information on and support for project costs in each Category line item within each worksheet tab.

4. The total budget presented on tabs a. Personnel through j. Cost Share 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 tab 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. Personnel through j. Cost Share. If rows are added, formulas/calculations may need to be adjusted by the preparer. Do not add rows to this Summary tab. If the project contains more than five budget periods, consult the DOE contact before adding additional budget period rows or columns.

8. For a definition of budget period, please refer to the Department of Energy Guide to Financial Assistance located at https://www.energy.gov/management/articles/department-energy-guide-financial-assistance.

*** New Awards or new funding issued after May 8, 2025 will be subject to DOE Policy PF 2025-25, PF 2025-26, and PF 2025-27 (https://www.energy.gov/management/policy-flashes), where the maximum limit of funds paid or reimbursed to a new Award recipient as indirect costs is calculated as a percentage of the Total Project Award Amount (also referred to as Total Project Costs) and will be included in the Award terms as a cap. For state and local government financial assistance awards, this maximum percentage is 10 percent (10%). For non-profit and for-profit organizations, the maximum percentage is 15 percent (15%). Accordingly, the calculated Percentage of Indirect Costs Against Total Project Costs field below will highlight yellow when above or equal to 10 percent (10%) and red when above or equal to 15 percent (15%).

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 Section A - Budget Summary Federal Cost Share Total Project Costs Cost Share % Proposed Budget Period Dates

- highlight as yellow when => 10% of Total Costs

- highlight red when => 15% of Total Costs 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 a position and hours are attributed to multiple employees, the number of employees for that position title must be identified in the Position Title field (e.g. Four (4) Technicians working 4000 hours).

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

5. If additional rows are needed, please see instruction box #3 on the Instructions tab.

tc={ED4DC37C-53CD-4C39-B2CD-DCA334D1D01B}: [Threaded comment]

Your version of Excel allows you to read this threaded comment; however, any edits to it will get removed if the file is opened in a newer version of Excel. Learn more: https://go.microsoft.com/fwlink/?linkid=870924

Comment:

Not sure how % of time calculates in formulas.

Additional Explanation (as needed):

Not sure how % of time calculates in formulas.

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, the Labor Type column can show "Total Personnel" 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. A detailed description must be included to provide DOE a breakdown of the calculation. This description may be provided in the Additional Explanation section below or may be provided in an attachment to this form.

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.

5. If additional rows are needed, please see instruction box #3 on the Instructions tab.

A federally approved fringe benefit rate agreement, or a proposed rate supported and agreed upon by DOE for estimating purposes is required at the time of award negotiation if reimbursement for fringe benefits is requested.

Please check (X) one of the options below and provide the requested information if not previously submitted.

A fringe benefit rate has been negotiated with, or approved by, a federal government agency. A copy of the latest rate agreement is/was included with the project application.*

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

* If the fringe billing rate is not identified under the federally approved rate agreement, 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: (1) If the entity is submitting an indirect rate proposal (IRP), the fringe elements should be identified and a billing rate should be reflected in the IRP; or (2) If the entity is not submitting an IRP, 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.

Additional Explanation (as necessary): Please use this box (or an attachment) to list the elements that comprise fringe benefits and how they are applied to the base (e.g. Personnel) to arrive at the 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.

a) Examples of Purpose of Travel are subrecipient site visits, DOE meetings, project management meetings, etc.

b) Examples of Basis for Estimating Costs are GSA Per Diem Rates (https://www.gsa.gov/travel/plan-book/per-diem-rates), State Department Foreign Per Diem Rates (https://allowances.state.gov/web920/per_diem.asp), travel quotes, past trips, 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's during normal business operations as a result of the organizations written travel policy. In absence of a written travel policy, organizations must follow the travel regulations prescribed by the General Services Administration located at https://www.gsa.gov/policy-regulations/regulations/federal-travel-regulation.

a) For International Travel please vist https://allowances.state.gov/web920/per_diem.asp?

b) Should an entity need to plan on including Local Travel, the DOE will use the GSA Local Travel Policy (https://www.gsa.gov/directives-library/local-travel-policy) to determine reasonablelness. Absent a written travel policy, organizations must follow GSA's Local Travel Policy.

6. The number of days is inclusive of day of departure and day of return.

7. Please enter City and State (or City and Country for International travel) in the Depart From and Destination fields.

8. If a conference is included in the travel budget, please provide answers to the following questions in the Additional Explanation section on the bottom of the form:

a) Please indicate whether any other business unrelated to the project will be conducted while attending the conference.

b) Please confirm that the attendees will not be supported by any other DOE (or Federal) awards.

c) Please explain how attending this conference will further the goals of the project.

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

10. If additional rows are needed, please see instruction box #3 on the Instructions tab.

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 $10,000. 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.

5. If additional rows are needed, please see instruction box #3 on the Instructions tab.

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

e. Supplies

1. Supplies are generally defined as an item with an acquisition cost of $10,000 or less and a useful life expectancy of less than one year. Supplies are generally consumed during the project performance. Please refer to the applicable Federal regulations in 2 CFR 200 for specific supplies definitions and treatment. A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $10,000, regardless of the length of its useful life.

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

3. Multiple supply items valued at $10,000 or less used to assemble an equipment item with a value greater than $10,000 with a useful life of more than one year should be included on the equipment tab. If supply items and costs are ambiguous in nature, contact the DOE representative for proper categorization.

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

5. If additional rows are needed, please see instruction box #3 on the Instructions tab.

TOTAL SUPPLIES $0

Additional Explanation (as needed):

e. Supplies Page &P of &N

e. Supplies Page &P of &N

e. Supplies Page &P of &N

e. Supplies Page &P of &N

e. Supplies Page &P of &N

e. Supplies Page &P of &N

f. Contractual

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

2. Subrecipients (partners, sub-awardees): Subrecipients shall submit a Budget Justification describing all project costs and calculations when their total proposed budget exceeds $500,000 of total award costs. These subrecipient forms may be completed by either the subrecipients themselves or by the preparer of this form. The budget totals on the subrecipient's forms must match the subrecipient entries below. A subrecipient is a legal entity to which a subaward is made, who has performance measured against whether the objectives of the Federal program are met, is responsible for programmatic decision making, must adhere to applicable Federal program compliance requirements, and uses the Federal funds to carry out a program of the organization. All characteristics may not be present and judgment must be used to determine subrecipient vs. contractor status.

3. Contractors: List all contractors supplying commercial supplies or services used to support the project. For each Contractor cost with total project costs of $250,000 or more, a detailed Contractor quote must be provided. A contractor is a legal entity contracted to provide goods and services within normal business operations, provides similar goods or services to many different purchasers, operates in a competitive environment, provides goods or services that are ancillary to the operation of the Federal program, and is not subject to compliance requirements of the Federal program. All characteristics may not be present and judgment must be used to determine subrecipient vs. contractor status.

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 DOE, however project costs must also be provided below.

5. BASIS OF COST: If not providing a separate budget justification or specific quote which covers in detail the subrecipient/contractual costs below, the applicant MUST provide a detailed explanation in "Purpose and Basis of Cost", of how the cost was derived (i.e. personnel hours at rate of pay).

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

7. If additional rows are needed, please see instruction box #3 on the Instructions tab.

TOTAL CONTRACTUAL: $0 $0 $0 $0 $0 $0

Additional Explanation (as needed):

f. Contractual Page &P of &N

f. Contractual Page &P of &N

f. Contractual Page &P of &N

f. Contractual Page &P of &N

f. Contractual Page &P of &N

f. Contractual Page &P of &N

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. Construction conducted by the award recipient is entered on this page. Any construction work that is performed by a contractor or subrecipient should be entered under f. Contractual.

2. 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.

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

4. If additional rows are needed, please see instruction box #3 on the Instructions tab.

Overall description of construction activities:

Budget Period 5 Total $0

TOTAL CONSTRUCTION $0

Additional Explanation (as needed):

g. Construction Page &P of &N

g. Construction Page &P of &N

g. Construction Page &P of &N

g. Construction Page &P of &N

g. Construction Page &P of &N

g. Construction Page &P of &N

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: tuition, printing costs, usage fees, 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 contractor quotes, prior purchases of similar or like items, published price list, etc.

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

4. Required - list formulas for each cost in the comments section.

5. If additional rows are needed, please see instruction box #3 on the Instructions tab.

Budget Period 5 Total $0

TOTAL OTHER DIRECT COSTS $0

Additional Explanation (Required - list formulas for each cost):

h. Other Direct Costs Page &P of &N

h. Other Direct Costs Page &P of &N

h. Other Direct Costs Page &P of &N

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

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. If questions exist, consult with the DOE contact before filling out this section.

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

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

Provide ONLY Applicable Rates: Budget Period 1 Budget Period 2 Budget Period 3 Budget Period 4 Budget Period 5 Total Explanation of BASE Example: Labor + Fringe

A federally approved indirect rate agreement, or rate proposed (supported and agreed upon by DOE for estimating purposes) is required if reimbursement of indirect costs is requested. Please check (X) one of the options below and provide the requested information if it has not already been provided as requested, or has changed.

The organization does not have a current, federally approved indirect cost rate agreement and has provided an indirect rate proposal in support of the proposed costs.

This organization has elected to apply de minimis rate up to 15% in accordance with 2 CFR 200.414(f).

Provide an explanation of how the indirect cost rate was applied.

Additional Explanation (as needed): *IMPORTANT: Please use this box (or an attachment) to further explain how the 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).

i. Indirect Costs

i. Indirect Costs

i. Indirect Costs

i. Indirect Costs

i. Indirect Costs

i. Indirect Costs

j. Cost Share

1. Cost Share is the portion of project costs not paid by Federal funds (captured in tabs a. Personnel through i. Indirect) or resources (captured on tab k. Non-Federal Resources). Cost Share is not a cost category or a place to capture costs, this is the place to reflect cost share funds allocated to cover project costs already captured on tabs a. Personnel through i. Indirect.

2. A detailed presentation of the cash or cash value of all cost share proposed must be provided in the table below. All items in the form 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. Identify the source organization & amount of each cost share item proposed in the award.

3. Cash Cost Share - encompasses all project costs paid for by the recipient, subrecipient, or third party (an entity that does not have a role in performing the scope of work) for costs incurred and paid for during the project. This includes when an organization pays for personnel, supplies, equipment, etc. for their own company with organizational resources. If the item or service is reimbursed for, it is cash cost share. All cost share items must be necessary to the performance of the project. Contractors may not provide cost share. Any partial donation of goods or services is considered a discount and is not allowable.

4. In Kind Cost Share - encompasses all resources allocated to the project made by the recipient, subrecipient, or third party (an entity that does not have a role in performing the scope of work) where a value of the resource can be readily determined, verified and justified but where no actual cash is transacted in securing the good or service comprising the resource. In Kind cost share items include volunteer personnel hours, the donation of space or use of equipment, etc. The cash value and calculations thereof for all In Kind cost share items must be justified and explained in the Cost Share Item section below. All cost share items must be necessary to the performance of the project. If questions exist, consult the DOE contact before filling out In Kind cost share in this section. Contractors may not provide cost share. Any partial donation of goods or services is considered a discount and is not allowable.

5. Funds from other Federal sources MAY NOT be counted as cost share. This prohibition includes FFRDC sub-recipients. Non-Federal sources include any source not originally derived from Federal funds.

6. Cost sharing commitment letters from subrecipients and third parties must be provided with the original application.

7. Fee or profit, including foregone fee or profit, are not allowable as project costs (including cost share) under any resulting award. The project may only incur those costs that are allowable and allocable to the project (including cost share) as determined in accordance with the applicable cost principles prescribed in FAR Part 31 for For-Profit entities and 2 CFR Part 200 Subpart E - Cost Principles for all other non-federal entities.

8. A Recipient cannot claim "unrecovered indirect costs" as a Cost Share resource, without prior approval.

9. NOTE: Each cost share item entered below must align with an expense listed in the various tabs of this workbook. If the expense names or dollar amounts do not align with related expense, please provide an explanation to clarify in the Additional Explanation section.

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

11. If additional rows are needed, please see instruction box #3 on the Instructions tab.

Cost Share Percentage per Budget Period 0.0% 0.0% 0.0% 0.0% 0.0%

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

Additional Explanation (as needed):

Cost Share Page &P of &N

Cost Share Page &P of &N

Cost Share Page &P of &N

Cost Share Page &P of &N

Cost Share Page &P of &N

Cost Share Page &P of &N

SF-424A Cost Categories

Detailed Budget Justification Attachment 3

Expiration Date: 06/30/2028

SF-424A Minus FFRDC

Detailed Budget Justification Attachment 3

Expiration Date: 06/30/2028