Exhibit
10:
BUDGET NARRATIVE
Click
here for details on all forms required for submitting a proposal to
ATP.
|
NOTE:
All proposed direct and indirect costs must be consistent with costs
incurred for like or similar items on all other federal and nonfederal
projects or cost centers. Provide a Budget Narrative for each year
of the project and for each joint venture participant. All figures
must be rounded to the nearest dollar and correspond with those
on the NIST-1262 or NIST-1263.
Be sure arithmetic is correct. This form should not be altered.
If additional space is needed, indicate “continued on next
page,” and attach additional sheets following the same format
of specific item.
|
| |
|
Proposal
Number:
Name of Company ________________________________________
Year _______________
|
| A. |
Personnel—List
each position by name of employee and title, if available. Show the
annual salary and the percentage of time devoted to the project. Compensation
paid for employees must be consistent with that paid for similar work
within the proposer’s organization and similar positions in the
industry. Employees who are considered indirect labor should not be
included in the breakdown of direct salaries or in item 1.A. (page
3) of Form NIST-1262 or Form NIST-1263.
Escalation rates for the out-years should be reasonable. ATP recognizes
that a company may not be able to identify all of the personnel to
be assigned to the project several years down the road. Where this
cannot be done, use generic position titles such as “senior chemical
engineer” and for name, use “to be determined.” Information
about consultants should NOT be included in this category but
included more appropriately in Section F (“Subcontract”)
of this form and described on Form NIST-1262
or Form NIST-1263, pages 4
and 5, respectively. |
|
|
Name
and Position Title
|
Annual
Salary
|
Percentage
of Time
on Project
|
Cost
|
|
|
|
|
|
|
TOTAL
|
|
|
|
|
| B. |
Fringe Benefits—Identify
percentage rate; if greater than 35 percent, provide a breakdown
of what makes up the fringe benefits (vacation, sick leave, military
leave; health and life insurance; retirement, social security, etc.).
If fringe benefits are normally included in your organization’s
indirect cost rate, they should be budgeted as such, and the appropriate
line checked below.
| Percentage
Rate: |
__________ |
Check
here if included in indirect cost rate: |
__________ |
| If
percentage rate exceeds 35 percent, provide breakdown: |
|
|
TOTAL
|
|
|
|
|
| C. |
Travel—Provide
best estimate of travel required for the project, and provide the
basis of computation (i.e., item multiplied by number of people multiplied
by number of trips). Note that ATP recipients are expected to adhere
to government policies regarding travel, such as coach rather than
first-class accommodations. Do not include travel to NIST for project
review meetings, because these meetings are held at the funded organization.
Travel costs should represent a coherent part of the project’s
“communications strategy” for smooth coordination among
participants. While foreign travel is not precluded, it is discouraged
and will require a strong justification for how it is directly related
to the R&D activities of the ATP project. Likewise, conference
costs are not considered R&D-related expenses and should not be
included. If attendance is critical to performing the R&D, an
explanation of how the conference(s) specifically relates to the R&D
is required. |
|
Purpose
of Travel
|
Destination
|
Item
(mode of transportation, lodging, and subsistence)
|
Computation
|
Cost
|
|
|
|
|
|
| Travel
justification for foreign travel and conferences: |
|
|
TOTAL |
|
| D. |
Equipment—Identify
each item of equipment and the methodology used to arrive at the proposed
costs (i.e., historical costs, competitive bid, published price lists,
or cost/price analysis), basis of computation (i.e., cost per item
multiplied by number of items), and cost. Budget estimates for each
equipment item exceeding $100,000 must be described and justified
separately. Also identify by placing an asterisk on any in-kind owned
equipment and its current depreciated value using the participant’s
preestablished depreciation accounting methods. The value of equipment
will be further prorated according to the share of total use dedicated
to carrying out the proposed ATP work. ATP funds may not be used for
construction of new buildings or extensive renovations of existing
laboratory buildings. ATP funds may, however, be used for construction
of experimental research and development facilities to be located
within a new or existing building provided that the equipment or facilities
are essential for carrying out the project. If such costs are proposed,
include below and provide justification. General purpose office equipment,
e.g., office computers, printers, copiers, etc., are normally included
in indirect costs and therefore should not be budgeted as direct costs.
If they are not included in indirect costs, they can be considered
direct costs; however, they must be used exclusively for the ATP project,
and a justification and explanation must be provided. Office furniture
is unallowable. |
| Item |
Methodology |
Computation |
Cost |
|
|
|
| Justification
for each equipment item exceeding $100,000, and/or any construction
costs: |
|
| |
|
TOTAL |
|
|
|
|
| E. |
Materials/Supplies—Provide
a complete breakdown of each item/type of expendable materials and
supplies, methodology used to arrive at the proposed costs (i.e.,
historical costs, competitive bid, published price lists, or cost/price
analysis), basis of computation (i.e., item multiplied by number of
items), and cost. ffice supplies, e.g., paper, pens, toner cartridges,
etc. are normally included in indirect costs and should not be included
here. If they are not included in indirect costs, they must be used
exclusively for the ATP project, and a justification and explanation
must be provided. |
| Item |
Methodology |
Computation |
Cost |
|
|
|
| |
|
TOTAL |
|
|
| F. |
Subcontracts—For
each subcontractor identified on Form NIST-1262
(page 4) or Form NIST-1263
(page 5), enter the name, if known, service
to be provided, hourly or daily fee (8-hour day), and estimated time
on the project. Proposers are encouraged to promote free and open
competition in awarding subcontracts. |
| Name
of Subcontractor |
Service
Provided |
Computation |
Cost |
|
|
|
| If
subcontractor’s fees are in excess of $450 per day, justify
here: |
|
| |
Subtotal |
|
| Subcontractor
Expenses:
List any expenses to be paid from the award to the individual
subcontractors in addition to their fees. Office supplies and
conferences/workshops are unallowable. Subcontractors, excluding
those that provide goods and services, who receive more than
$500,000 each are subject to the same audit requirements as
the recipient (see Section G); however, the audit costs for
these subcontractors should be listed in Section F. |
| Item |
Location |
Computation |
Cost |
|
|
|
|
|
| |
|
Subtotal |
|
| |
|
TOTAL |
|
|
| G. |
Other—Identify
and provide a detailed description of any other direct costs that
do not fall into the object cost categories above, basis of computation
(i.e., cost per item multiplied by number of items), and cost. The
cost of the project audit should also be included in this category
unless it is part of the indirect costs or to be performed by a cognizant
federal audit agency. If it is part of the indirect costs, indicate
it as such. Each joint venture participant should budget for an audit.
Audits must be performed in accordance with the NIST Program-Specific
Audit Guidelines for ATP Cooperative Agreements With Single Companies
or the NIST Program-Specific Audit Guidelines for ATP Cooperative
Agreements With Joint Ventures. For nonprofit organizations subject
to OMB Circular A-133, Audits of States, Local Government, and Non-Profit
Organizations, the annual Circular A-133 audit is deemed to meet the
ATP audit requirement. All of these documents may be found at http://www.atp.nist.gov/atp/helpful.htm.
Audits must be conducted by an external auditor (CPA or cognizant
federal audit agency). For awards less than 24 months, an audit is
required at the end of the project; for 2-, 3-, or 4-year awards,
an audit is required after the first year and at the end of the project;
for 5-year awards, an audit is required after the first year and the
third year and at the end of the project. If a recipient has never
received federal funding from any federal agency, a certification
will be required from a CPA to determine whether the recipient has
a functioning financial management system that meets the provisions
of 15 C.F.R. § 14.21. |
| Description |
Computation |
Cost |
| Audit: |
|
| |
TOTAL |
|
|
|
|
| H. |
Indirect
Costs—Specify the current indirect cost rate(s), computation
used, and cost. If an indirect cost rate was negotiated with a cognizant
federal agency, include a copy of the approved negotiated agreement. |
| |
Percentage
Rate: _____ |
|
 |
Check
here if negotiated indirect cost rate agreement is attached. |
|
|
Check
here if indirect cost rate has not been established by a cognizant
federal agency. |
|
|
|
TOTAL |
|
|
|
| COST
SHARING COMPOSITION—Identify the total source of funding
by cash and in-kind contributions. |
| Cash: |
_________ |
In-kind: |
_________ |
(In-kind
contributions cannot exceed 30 percent of the nonfederal share of
the total project costs. Additionally, except as specified in 15 C.F.R.
§ 295.25, the value of in-kind contributions should be determined
in accordance with 15 C.F.R. § 14.23.) |
| Identify
type of in-kind contribution (e.g., equipment, research tools, software,
supplies, etc.) and associated amount(s) below: |
|
|
|
TOTAL
COST SHARE _____________________ |
Return to Table
of Contents or go to Exhibit 11.
Date created: January
25, 2004
Last updated:
February 10, 2004
|
