NASA Procedures and Guidelines
This Document is Obsolete and Is No Longer Used. Check the NODIS Library to access the current version: http://nodis3.gsfc.nasa.gov
NPR 9090.1B Eff. Date: March 04, 2020 Cancellation Date:	Partnership Agreements-Financial Requirements and Administration
| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | AppendixA | AppendixB | AppendixC | AppendixD | AppendixE | AppendixF | AppendixG | ALL |

Appendix C. Estimated Price Report and Estimated Cost Report Templates

C. 1 EPR Template

C.1.1 Instructions for Completion of the EPR

a. The EPR shown in this Appendix is a template. A Center may utilize alternative formats at their discretion, but the EPR should include the basic minimum information shown. In any format, the full cost of NASA's effort, the price adjustments, and the price to the partner should be apparent.

b. 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. However, the information should be included with the final approved EPR as supporting documentation to the agreement.

C.1.1.1 Column 1 - Cost Element. The column identifies the type of costs that make up the full cost of the agreement.

a. Direct Cost Elements:

• Civil Service Labor - Civil service labor costs, to include fringe and paid leave.
• Civil Service Travel - Travel costs of civil servants estimated in performance of the agreement.
• Contractor Costs - Contractor costs in direct support of the agreement.
• ODCs - Materials, supplies, utilities, grants, and other direct costs in support of the agreement. ODCs should be identified by individual line items.
• Service Pool Costs - Service pool costs allocable to the agreement. If more than one service pool is estimated, each one should be identified by individual line items.

b. Indirect Cost Elements:

• CMO or Authorized Alternative CMO Rate Assessment - CMO charges applicable to the agreement. As identified in section 3.2.4, the authorized alternative CMO rate assessment can be reflected on this row or a separate designated line, but should not be considered waived or excluded.
• HQs Administrative Fee Assessment - HQs administrative fee charges applicable to the work performed at HQs or entered into by the NMO for work performed by the JPL.
• Pass-Through Reimbursement Fee - Pass-through reimbursement fee charges based on the rate approved by the Center CFO.
• Contract Administration and Audit Services (CAAS) - Fees based on procurement services subject to audit requirements and exceeds $1 million.
• Program Indirect Rate - Program indirect rate for the indirect costs specific to a program that are not part of the CMO rate.

C.1.1.2 Column 2 - NASA Full Cost Estimate. This column identifies the estimated full cost for NASA to perform the agreement activity by each cost element in Column 1. The full cost of the agreement should only include work that is specific to the partner for the scope of work identified in the agreement. For standard rate cost estimate, the cost to NASA should be identified by cost element.

C.1.1.3 Column 3 - Price Adjustment. This column identifies the waived, excluded, or other authorized pricing adjustments by cost element as outlined in section 4.3 Pricing Adjustments. If the price will reflect a combination of adjustments, the adjustments should be shown separately on the EPR. For standard pricing, pricing adjustments should be identified by cost element.

C1.1.4 Column 4 - Price Charged Partner. This column identifies the price charged the partner by cost element. For standard rate pricing, the price to the partner may be shown as a single line calculated based on the rate.

C.1.1.5 Other Information. This section contains information about the price adjustments and contains required signatures.

a. Type of Price Adjustment. Identify the appropriate price adjustment in accordance with section 4.3 will be associated with an appropriate signature for concurrence and approval.

b. Description and Justification for Price Adjustment. The description and justification should identify and provide support for the classification of price adjustments. For waived cost, the justification will include benefitting program/project and, as applicable, milestone impacted, how results are used, or other information useful for the determination. For excluded cost, the justification will include the authority and pricing analysis. For other authorized adjustments, the justification will include the applicable laws and regulations or market-based pricing methodology and be supportable through additional information.

c. Source of Funding. If the price charged to the partner is less than full cost, appropriated funds will be used to fund the difference. The direct funding source may also be used for end of agreement adjustments and will be coordinated with the direct funding source manager prior to posting. Determine whether direct or indirect costs (or both) are going to be funded with appropriated funds and, where applicable, identify the WBS(s) that will be used to fund the difference.

d. Signature Blocks. Names, titles, signatures, and signature dates of the Center CFO and additional approvers in accordance with this NPR and other related agreement guidance, to include Center guidance.

C.2 ECR Template

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