NASA Procedures and Guidelines
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NPR 9090.1A Eff. Date: February 25, 2013 Cancellation Date:	Reimbursable Agreements
| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | AppendixA | AppendixB | AppendixC | AppendixD | AppendixE | ALL |

Appendix D. Sample Estimated Price Report

Customer:
Reimbursable Agreement Number:
Work Breakdown Structure:
Sales Order Number:

Price Adjustments

- Type of Price Adjustment

• Waived cost
• Excluded cost (i.e., cost excluded due to statutory/policy requirement)
• Upward adjustment due to market price
• Other price adjustment (Describe): _____________________

- Reason for Price Adjustment. The EPR should support the ability to classify and summarize reasons for price adjustments for reporting purposes with amounts waived. If there are multiple reasons for waiving costs (e.g., combination of NASA programmatic benefit and market-based pricing), the reasons must be associated with the corresponding amounts waived.

• NASA programmatic benefit
• NASA institutional benefit
• Statutory/policy requirements
• Market-based pricing
• Other reason (Describe): ________________________

- Source of Funding

• Direct cost WBS ________________________
• Indirect cost WBS ________________________

Collaborative Agreement

• Yes (Complete Supplemental Total Project Cost Sheet.)
• No

Justification (Include benefitting program/project, milestone impacted, how results are used, etc. If a collaborative agreement, describe both the portion the customer is responsible for and the portion NASA is responsible for). Attach additional sheets as necessary.

_______________________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

Required Signatures

Agreement Manager:

Name ________________________		Signature 	________________________
Title _________________________		Date		________________________

Program Manager or representative of the office(s) providing alternative sources
of funding (if any costs are waived or excluded):

Name  ________________________		Signature 	________________________
Title __________________________		Date		________________________

Chief Financial Officer (if applicable):

Name ________________________		Signature	________________________
Title _________________________		Date		________________________

Others, as applicable (include approvals from offices providing alternative 
sources of funding to cover waived costs):

Name ________________________		Signature	________________________
Title ________________________		Date		________________________
 

Estimated Full Cost per EPR (Customer) - This data should be copied directly from the EPR.

NASA Cost - Enter NASA's cost to support this collaborative agreement. Cost should be allocated across the different cost elements.

Total Project Cost - This column is the sum of the customer's estimated full cost and NASA's cost to support the collaboration (sum of columns A and D).

Instructions for Completion of the Estimated Price Report

As discussed in Section 2.3.5, the EPR shown in this Appendix is a facsimile. A Center may utilize alternative formats at their discretion, but the EPR should include the basic information shown in this Appendix. In any format, the full cost of the effort, the total of the price adjustments, and the total comprising the price to the customer should be apparent.

Some information, such as the WBS, sales order number, or other similar accounting classifications used with the accounting system, might not be available when the EPR is initially prepared and reviewed. When that information becomes available, it should be included with the EPR as part of documentation of the reimbursable agreement.

When portions of a reimbursable agreement are conducted under different legal authorities, the work performed under each authority will be clearly identified as a separate task or annex accompanied by a separate breakout of the EPR identifying the full cost, waived or excluded costs, and price applicable to each task or annex.

The sample EPR shown above consists of four sections.

The first section is the heading and contains the following information:

1. The customer's name and address.
2. The reimbursable agreement number.
3. The WBS (if available).
4. The sales order number (if available).

The second section is a table consisting of four columns.

The column headings for the four columns are:

Column 1 - Cost Element. The column identifies the types of cost that make up the full cost of the reimbursable agreement.

Column 2 - Full Cost. This column contains the full cost dollar amounts for each of the cost elements identified in Column 1.

Column 3 - Price Adjustment. This column identifies the dollar difference by cost element between the full cost and the price the customer is required to pay. This may be the adjustment needed above the full cost to get to the market price, the amount of waived cost based on a determination, or costs excluded in accordance with statutory requirement (e.g., CSLA). If the price will reflect a combination of those adjustments, different types of adjustments should be shown separately on the EPR.

Column 4 - Price Charged Customer. This column identifies the dollar amounts by cost element that make up the price the customer is required to pay.

The rows of the table contain the title and associated dollar amounts for each of the cost elements that are applicable to the reimbursable agreement.

Row 1. Civil Service Labor. This row contains all civil service labor costs and must include fringe and paid leave.

Row 2. Civil Service Travel. This row contains all travel costs of civil servants who charge their time to the reimbursable agreement.

Row 3. Contractor Costs. This row contains all contractor costs charged to the reimbursable agreement.

Row 4. All Other Direct Costs (Materials, Purchases, Grants, etc.). This row contains all ODC charged to the reimbursable agreement.

Row 5. Service Pool Costs. This row contains all service pool costs allocable to the reimbursable agreement. If more than one service pool is allocated to the reimbursable agreement, provide breakout costs by service pool.

Row 6. Total Direct Costs. This row contains the total of all direct costs and is the sum of Rows 1 through 5.

Row 7. CMO Assessment. This row contains the amount of CMO charges that are applicable to the reimbursable agreement, based on the Agency-determined rate in effect when the agreement was entered into. If any direct costs are waived in accordance with criteria addressed above, the CMO assessment shall be calculated based on the direct costs charged to the customer (i.e., after any of the direct costs are waived). Centers shall not charge reimbursable customers CMO based on direct costs that are waived. The resulting difference between CMO calculated on the direct cost portion of the full cost and the CMO calculated only on the direct costs charged to the customer may be considered a price adjustment on the EPR. However, that reduction in CMO chargeable to the customer does not require approval by the CMO manager (unless additional CMO is waived).

Row 8. Contract Administration and Audit Services (CAAS). This row contains the amounts of CAAS charges that are applicable to the reimbursable agreement, as determined by the Agency. As described in Section 3.2.3.1, CAAS charges are applicable when the contract costs associated with a reimbursable agreement exceed $1 million and require NASA procurement services. CAAS charges are computed based on the contract costs, not the amount of the overall agreement.

Row 9. Headquarters/NMO Administrative Fee. This row contains the Headquarters administrative fee that is applicable to reimbursable work performed at Headquarters or for an agreement entered into by the NMO for work to be performed by the JPL (an FFRDC).

Row 10. Pass-Through Reimbursement Fee. This row contains the amount of pass-through reimbursement fee charged to the reimbursable agreement, based on the rate approved by the Center CFO.

Row 11. Total Indirect Costs. This row contains the total of all indirect costs and is the sum of Rows 7 through 10.

Row 12. Agreement Total. This row is the total of all direct and indirect costs and is the sum of Rows 6 and 11.

Basis for Price Determination. The third section of the EPR contains information about any price adjustments made in order to establish the price to be paid by the customer.

Type of Price Adjustment. If a price adjustment has been made, check either waived cost, excluded cost, upward adjustment due to market price, or other price adjustment. If other price adjustment was made, describe what type of price adjustment was made. If no price adjustment was made, do not check any of the blocks.

Reason for Price Adjustment. If a price adjustment has been made, check the reason(s) for the price adjustment. If "other" reason is checked, describe the reason for the price adjustment. If no price adjustment was made, do not check any of the blocks.

Source of Funding. If the price charged to the customer is less than full cost, appropriated funds will be used to fund the difference. Check whether direct or indirect costs (or both) are going to be funded with appropriated funds and, where applicable, identify the WBS that will be used to fund the difference.

Justification. Provide the rationale or justification for any price adjustments, including cost waivers or indirect costs that are excluded in accordance with a statutory requirement (e.g., CSLA). Include the benefitting program/project, milestone impacted, how results are used, etc.

Collaborative Agreement. If this is a collaborative agreement, complete supplemental "Total Project Cost" sheet.

The last section of the EPR contains the names, titles, signatures, and signature dates of the Agreement Manager, Program Manager (if applicable), and Center CFO. Additional approvers may be added to the EPR at the discretion of the Center. Either manual or electronic signatures may be used.

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