Operating Plan Guidelines 

for MEP Center Renewals

February 2015
Table of Contents

PART I: BACKGROUND ..............................................................................................................................1

Overview........................................................................................................................................................ 1

The Operating Plan........................................................................................................................................ 1

Why An Operating Plan? ............................................................................................................................... 1

Operating Plan Review Process .................................................................................................................... 2

PART II: OPERATING PLAN CONTENT .....................................................................................................6

Section I: Center Background........................................................................................................................ 6

Section II: FY 2015-2016 Operating Year Goals............................................................................................ 8

Section III: Financials..................................................................................................................................... 9

APPENDIX I: SAMPLE OPERATING PLAN COVER SHEET.................................................................... 12

APPENDIX II: SAMPLE CENTER FINANCIAL SUMMARY....................................................................... 13

APPENDIX III: SAMPLE BUDGET SUMMARY TABLE............................................................................. 14

APPENDIX IV: SAMPLE BUDGET NARRATIVE & JUSTIFICATION ....................................................... 16

Section I: REVENUE ................................................................................................................................... 16

Section II: EXPENSES ................................................................................................................................ 18

APPENDIX V: SAMPLE SUBAWARD/THIRD PARTY IN-KIND CONTRIBUTION TABLE & 

JUSTIFICATION ......................................................................................................................................... 24

APPENDIX VI: REFERENCES ................................................................................................................... 26

NIST MEP Operating Plan Guidelines ii February 2015
PART I: BACKGROUND

Overview

This document provides guidance for preparation of the annual MEP Center Operating Plan and describes 

the main components and deliverables that are reviewed as part of the Center renewal package 

submission. Where the terms of the MEP award differ from the Recipient’s Operating Plan, the terms and 

conditions of the award shall prevail. The Recipient is obligated to bring to the attention of the NIST Grants 

Officer any perceived differences between the terms and conditions of the award and the Recipient’s 

Operating Plan.

As necessary, the Guidelines will be revised to reflect changing programmatic needs. Revisions will be 

transmitted uniformly to Centers with sufficient lead-time to accommodate any changes. Centers are 

encouraged to contact their MEP Federal Program Officer (FPO) or MEP Regional Manager for Strategic 

Transition (RMST) for assistance or with comments or questions.

The Operating Plan

The Operating Plan is a document that describes an MEP Center’s program-specific goals and objectives, 

as well as the financial budget, for the operating year and explains how the Center will achive such goals 

and objectives. It is also a “road map” that communicates the Center’s plan to staff, clients, strategic 

partners and other stakeholders. Please note that this document references “operating year” and “funding 

period” interchangeably, as these two periods are generally the same.

The plan consists of three basic components:

• Center Background information.

• Outcome goals for the proposed operating year.

• Supporting budget and budget narrative.

Centers may always expand on the minimum requirements shown in this document.

The Operating Plan should align with the NIST MEP Strategic Plan and with the award recipient’s 

organizational mission. The Operating Plan should be specific about how those strategies will be 

implemented and support the mission and vision for the operating year.

Why An Operating Plan?

The MEP Operating Plan serves as the Center’s statement of work for the funding year in accordance with 

the MEP General Terms and Conditions (February 2015), Section 6, “Statement of Work and Required 

Plans”. As such, it serves to address the following requirements:

• Seth forth specific activity parameters and assumptions about program direction.

• Affirm or propose a staffing/organizational structure that will enable the Center to meet its 

operational and strategic goals.

NIST MEP Operating Plan Guidelines 1 February 2015
• Focus the Center Team on the specific tasks that the Center must accomplish during the operating 

year to achieve key objectives with maximum efficiency in fulfilling the mission.

• Establish specific targets for each critical objective that can be used to evaluate performance.

• Help communicate Center activities to its staff and stakeholders.

• Serve as the basis for monitoring Center progress throughout the operating year award period.

• Track progress toward the latest annual or panel review recommendations.

Operating Plan Review Process 

New Awards

This document applies to the renewal of existing MEP Center awards. While the main concepts and 

structure will be similar for new awards, MEP will distribute separate guidance for the development of 

Operating Plans under new awards- specifically those awarded during the Center Competitions.

Renewals

All MEP Centers not yet involved in the System-wide re-competition are required to submit an annual 

Operating Plan in order to renew their Cooperative Agreements. There is a NIST review timeframe of 

approximately 90 days; the review is expected to conclude prior to the MEP Centers’ next operating year 

start date. Key internal reviewers and approvers are the FPO, RMST, MEP Director of Center Operations, 

GMD Grants Officer, and GMD Grants Management Specialist (GMS). The process is guided by a NIST

standard operating procedure specific to the review and processing of renewals which is meant to facilitate 

the consistent and timely review of all renewal packages.

Panel/Annual reviews

Centers submit draft 

Operating Plans and 

associated documents 

to NIST MEP for review.

NIST MEP/GMD provide 

feedback to the Centers.

Centers submit final 

Operating plans and 

associated documents 

to NIST MEP.

NIST GMD reviews and 

processes final award 

packages.

New Operating Year and 

Cooperative Agreement 

Funding Period begin.

NIST MEP Operating Plan Guidelines 2 February 2015
Schedule

Deliverables July Renewals August-October Renewals

Draft electronic packages due to NIST MEP April 1st May 1st

Final electronic packages due to NIST MEP May 1st June 1st

Using the schedule listed above, Centers are instructed to email draft packages to Margie Robb 

at margaret.robb@nist.gov in MS Word and Excel formats (no PDFs), copying their assigned FPO, 

RMST, and GMS on the email submission. Submissions should include:

• SF-424 - Application for Federal Assistance (CFDA #11.611)

• SF-424A - Budget Information – Non-Construction Programs

• As applicable, revised SF-424As for prior year(s) reflecting UFF and/or UPI

• SF-424B - Assurances – Non-Construction Programs

• CD-511 - Certification Regarding Lobbying

• Operating Plan for the upcoming project year with associated budget tables inserted into the text

• Electronic copies of all budget tables in Excel format (e.g., Summary Table, Detail Tables, 

Personnel Detail, Center Financial Summary Tables, Subrecipient/Third Party Contributor Tables 

(SRA/TPC) Tables)

• As applicable, revised SRA/TPC Tables for prior year(s) reflecting Unexpended Federal Funds 

(UFF) and/or Unexpended Program Income (UPI)

• As applicable, “Representation by Corporations Regarding an Unpaid Delinquent Tax Liability or a 

Felony Conviction Under Any Federal Law” (required for non-profit Recipients only) 

• As applicable, approved Indirect Cost Rate (IDC) Agreement or copy of submitted IDC Rate 

Proposal 

• As applicable, draft Sub-Recipient agreements with valuations of $150,000 or more, including

detailed budget tables, including approved or proposed IDC Rate agreements

• As applicable, draft proposed contracts with budgeted amounts of $150,000 or more 

• As applicable, draft Third Party Contributor (TPC) agreements with valuations of $150,000 or 

more. 

After receiving comments on the draft package, Centers should email their final packages to NIST MEP by 

the date listed in the schedule shown above.

NOTE: NIST no longer requires the submission of signed originals of documents. Electronic scans of 

signed documents are sufficient for award renewals.

Special Instructions for Renewal of Centers in Round Two of the MEP Center Competition

In order to ensure MEP coverage in the states included in Round Two of the MEP Center Competitions, 

NIST is requesting that participating Centers submit an application package for up to a six-month award

(through December 31, 2015). The request should include the following documents and should be 

submitted electronically to Margie Robb at margaret.robb@nist.gov using the same schedule shown above. 

NIST MEP Operating Plan Guidelines 3 February 2015
• SF-424 - Application for Federal Assistance (CFDA #11.611) covering up to a six-month period

• SF-424A - Budget Information – Non-Construction Programs covering up to a six-month period

• As applicable, revised SF-424As for prior year(s) reflecting UFF and/or UPI

• SF-424B - Assurances – Non-Construction Programs

• CD-511 - Certification Regarding Lobbying

• Up to a 6-month SOW in Lieu of Operating Plan with associated budget tables inserted into the 

text. The SOW will be a fraction of the full operating plan. The document should explain how 

Round Two Centers will address the Center’s Key Initiatives during the six- month period. Please 

see Section II of this guidance for additional information. Please limit responses to five (5) 

pages.

• Electronic copies of all budget tables in Excel format (e.g., Summary Table, Detail Tables, 

Personnel Detail, Center Financial Summary Tables, SRA/TPC Tables) 

• As applicable, revised SRA/TPC Tables for prior year(s) reflecting UFF and/or UPI

• As applicable, “Representation by Corporations Regarding an Unpaid Delinquent Tax Liability or a 

Felony Conviction Under Any Federal Law” (required for non-profit Recipients only) 

• As applicable, approved IDC Rate Agreement or copy of submitted IDC Rate Proposal 

• As applicable, draft Sub-Recipient agreements with valuations of $150,000 or more, including 

detailed budget tables, including approved or proposed IDC Rate agreements

• As applicable, draft proposed contracts with budgeted amounts of $150,000 or more 

• As applicable, draft Third Party Contributor (TPC) agreements with valuations of $150,000 or 

more. 

As previously mentioned, it is not necessary to mail original signatures to accompany these documents. 

Electronic documents will suffice.

FY15-16 Supplemental Funding

In FY15-16, NIST MEP is offering two separate, one-time, supplemental funding opportunities to Centers. 

The first is an opportunity for Centers currently receiving less than $500,000 in annual NIST MEP Federal 

funding to increase their annual federal funding request to $500,000 in their renewal applications for the 

2015-2016 operating year. The second, is an opportunity for Centers to request additional federal funding 

in an amount equal to the greater of $150,000 or up to 15% of a Center’s established Federal funds base. 

In both cases, eligible Centers must have sufficient, allowable non-Federal cost share to meet current 

statutory requirements. 

In general, Centers carrying forward UFF will not be eligible to receive supplemental funding. However, 

Centers carrying forward a nominal amount of UFF into the renewal period that can show that they have 

the capacity to expend the additional Federal funds and provide sufficient non-Federal match for the 

anticipated carryover as well as an additional amount of Federal funds above base may be considered for 

supplemental funding.

For the purposes of Center Operations Reporting and Evaluation (CORE) scoring, only funds used to bring 

a Center up to a base of $500,000 in Federal funds will be used for scoring. Other supplemental funds will 

not impact CORE scores in FY 15-16.

NIST MEP Operating Plan Guidelines 4 February 2015
Please note that Centers that competed in Round One of the Center Competition are NOT eligible to apply 

for one-time supplemental funding. Through the competition process, these Centers are considered to be 

“right-sized” with sufficient funding to execute the MEP project.

NIST MEP Operating Plan Guidelines 5 February 2015
PART II: OPERATING PLAN CONTENT

This guidance is provided to MEP Centers as a resource and describes the information needed to develop

a Center Operating Plan. Centers may also include additional information, such as a formal marketing plan, 

a strategic plan, an innovation practice plan, and an evaluation plan. Centers may also choose to expand 

on the goals or metrics sections to reflect goals or metrics defined by staff, regional office, or partners. 

Cover Page – A template of a cover page is in Appendix I.

The cover page of the Operating Plan should list the legal name of the Center, any legally approved “Doing 

Business As” (DBA) names, the legal Recipient of the Cooperative Agreement, the dates of the operating 

year, and the date of the plan. Please ensure that EIN and DUNS numbers tie to the legal Recipient.

Section I: Center Background

A. Mission and Vision 

List the Center’s mission and vision statements. The outcomes for the year that are described in the 

Operating Plan should contribute towards achieving the Center’s mission.

B. Center Profile 

1. Center Strategy: Provide a brief narrative outlining the Center’s strategy for delivering services that 

will support a strong manufacturing ecosystem, meet manufacturers’ needs and generate impact. 

Within this narrative, discuss the following: 

a. How the market analysis provided below informs the strategies, products and services; 

b. The approach for delivering services that balances market penetration with impact and 

revenue generation while addressing the needs of manufacturers; 

c. The Center’s role and/or relationship with other entities in the State’s manufacturing 

ecosystem, including state, regional, and local agencies, economic development organizations 

and educational institutions such as universities and community or technical colleges, industry 

associations, and other appropriate entities;

d. Plans to engage with other entities in advanced manufacturing regional initiatives; and

e. The approach for achieving the MEP mission and objectives while also satisfying the interests 

of other stakeholders, investors and partners.

2. Market Understanding: Provide the Center’s approach for defining the target market, 

understanding the needs of manufacturers [especially Small and Mid-Sized Enterprises (SMEs)], 

and developing appropriate services to meet identified needs:

NOTE: NIST cooperative agreement numbers change every 5 years. For FYE 15-16, awards with 

#10H in the award number will be assigned new award numbers.

NIST MEP Operating Plan Guidelines 6 February 2015
a. Market Segmentation: Provide information that shows the current company size, geography 

and industry including a segmentation of rural and start-up manufacturers as appropriate to the 

Region. When appropriate, include trend tables, charts, and graphs. Discuss alignment with 

state and/or regional initiatives which impact the Center’s strategy, product or service mix. 

Also discuss any other important factors the Center considered in market segmentation.

b. Needs Identification and Product/Service Offerings: Provide information on the Center’s 

approach to needs identification and the selection of products and services for both sales 

growth and operational improvement as it relates to the analysis conducted in the market 

segmentation area. Of particular interest is how the Center leverages new manufacturing 

technologies, techniques and processes usable by small and medium-sized manufacturers.

Also address the proposed approach to supporting a job-driven training agenda with 

manufacturing clients.

3. Business Model: Briefly describe how the Center’s business model plan supports the 

accomplishment of its strategy. Include basic information such as:

a. Outreach and Service Delivery to the Market: Describe how the Center is organized to:

• Identify, reach and provide outlined services to key market segments and individual 

manufacturers; and

• Work with manufacturers’ leadership in strategic discussions related to new technologies, 

new products and new markets.

b. Partnership Leverage and Linkages: Discuss how the Center will make effective use of key 

partnerships by:

• Outlining the Center’s partnership strategy for identifying, selecting and managing key 

partnerships including how the performance of partners is evaluated and describing the 

subaward/third party partnership monitoring process used by the Center; and

• Listing the Center’s current key partnerships, including Sub-Recipients and third party 

contributors. Briefly outline the terms under which each partnership operates, and each 

partner’s major role(s). Do not include NIST as a partnership for this section; however, 

state agencies that are Sub-Recipients or third party providers may be included.

4. Performance Measurement and Management: Describe the Center’s systematic approach to 

measuring and managing performance including the following:

• Utilization of client-based business results important to stakeholders in understanding 

program impact; and

• Center’s proposed methodology for program management and internal evaluation likely to 

ensure effective operations and oversight for meeting program and service delivery 

objectives.

NIST MEP Operating Plan Guidelines 7 February 2015
5. Key Personnel and Organizational Structure: Show the Center’s composition as follows:

a. Key Personnel: Describe the proposed staffing structure as it supports the Center’s strategy, 

business model and overall operations including the following:

• Proposed key senior leadership personnel and their background and key responsibilities; 

• Proposed staffing plan, including an FTE count that flows logically from the specified 

approach to the market and products and service offerings;

• Proposed field staff structure sufficiently supporting the geographic concentrations and 

industry targets for the region; and

• Individuals with signatory authority for Federal and financial documents. Per Section 8 of 

the MEP General Terms and Conditions (February 2015), “...the Recipient’s signatory 

authority must be a duly authorized direct employee of the Recipient or a duly authorized 

member of the Center’s oversight or other governance board that is acting in a fiduciary 

capacity to the Recipient

b. Organizational Structure: Address how the management structure (leadership and 

governance) meets the following requirements:

• The proposed management structure (leadership and governance) is aligned to support 

the execution of the strategy, products and services;

• Organizational roles and responsibilities of key personnel and staff are clearly delineated;

and

• The degree to which the Center’s proposed oversight board (please identify Board Chair, 

noting members from small manufacturing firms) meets the requirements of Section 7 of 

the MEP General Terms and Conditions (February 2015) or, if such a structure is not 

currently in place or is not expected to continue to meet these requirements at the time of 

the MEP award, a feasible plan is proposed for developing such an oversight board within 

12 months of issuance of an MEP renewal.

Section II: FY 2015-2016 Operating Year Goals

This section should describe the Center’s current strategic goals including its plan for achieving its goals 

and objectives for the upcoming operating year.

A. Center Key Initiatives 

The Center should provide a discussion of its key initiatives and the activities the Center will take to 

address these initiatives during the upcoming operating year. Centers may apply the MEP Strategic Plan 

(http://www.nist.gov/mep/about/strategic-plan.cfm) and Innovation/Growth goals, when appropriate. The 

discussion should provide the following:

a. Summarize the Center’s key initiatives including a description of the Center’s measurable, 

defined and quantified goals and objectives for the upcoming operating year;

b. Forecast the number of projects to be delivered by product type based on the Center’s service 

delivery model. Identify planned changes in products, services, delivery, staff development and 

other anticipated changes;

NIST MEP Operating Plan Guidelines 8 February 2015
c. Highlight new services to be implemented in the operating year. Provide a table depicting 

currently available services and the new services that will become available as well as 

quantifiable goals or milestones for implementing the new services;

d. Describe resources necessary to support service delivery including staff and third party 

partners;

e. Explain how progress against the Center’s strategies during the operating year will be 

measured; and

f. Estimate the number of manufacturing clients served, those with strategic relationships 

developed and overall forecasted project activity in the operating period. Provide an estimate of 

balance of efforts projected in % assistance clients with top line growth and % assistance with 

bottom line growth.

B. Response to Prior Year Review (Annual/Panel)

Prior to the end of the operating year, each Center will undergo either an Annual review conducted by a 

NIST Team or a Panel Review conducted by a peer review panel. Comments from the reviews are 

provided to the Center and recommendations should be addressed and incorporated into the Center’s 

Operating Plan, as appropriate.

C. Supplemental Funding

In FY15-16, MEP is offering a one-time opportunity to request additional funding of the greater of

$100,000 or up to 10% of a Center’s normal Federal funds base. Eligible Centers must have sufficient, 

allowable non-Federal cost share to meet the current statutory requirements. See page 4 of this document 

for additional details and restrictions.

A Center applying for supplemental funding should use this section of the Operating Plan to describe in 1-3 

paragraphs how it will use any one-time, supplemental funding under its MEP base award to support the 

Center’s key initiatives and activities in the upcoming operating year. 

Section III: Financials

A. Center Financial Summary 

Centers should use the Microsoft (MS) Excel templates provided by NIST MEP (sample in Appendix II) to

show budgeted and actual revenue and expenses for previous operating years and budgeted and actual 

revenues and expenses for the current year-to-date. Submit detailed table as an Appendix. As a footnote 

to the financial summary table, Centers should list their actual fiscal years if they differer from their MEP 

operating years.

B. The Operating Plan Budget Table

Centers are strongly encouraged to use the MS Excel template provided by NIST MEP to complete the 

budget tables in the Operating Plan. 

The Center’s proposed budget for the funding period is divided into two sections:

NIST MEP Operating Plan Guidelines 9 February 2015
1. Revenue Federal/Non-Federal Sources of Funds (Federal, Non-Federal Cash and Non-Federal 

In-Kind) and 

2. Expenses/Uses of Funds both Federal and Non-Federal. 

The Federal/Non-Federal Sources of Funds section should list all sources of funds being committed to the 

MEP project, including:

• NIST MEP (New and Unexpended Federal Funds (UFF), and one-time supplemental funds)

• Cash contributions by Recipients

• State Funds

• Local Funds

• Project/Services Fees (Program Income Projected)

• Anticipated Unexpended Program Income (UPI) from Prior Operating Year

• Third Party Contributions and/or Sub-Recipient Contributions (excluding contractors)

• Other

The Expenses/Use of Funds section should list the expense categories of the Center. Figures should 

correspond to amounts listed on the Federal standard forms (SF-424, SF-424A), and should be rounded to 

the nearest dollar. All budgets should identify estimated project expenses and associated activities. 

Subaward costs are to be captured in total within the “Other” line as totals for Sub-Recipient Agreements 

(SRA). Do not spread Sub-Recipient costs throughout the Center’s budget. Centers must submit SRA 

agreements for subawards of $150,000 or more. Each SRA above this threshold must contain a budget 

detailing the activities to be completed and their associated costs. Whenever possible, SRA budgets should 

use the NIST MEP format found in Appendix II and Appendix III of this document.

Third Party Contributor (TPC) donations should be spread throughout the budget placed on the appropriate 

expense line in the in-kind column based on the type of expense being covered. An associated TPC 

agreement for contributions of $150,000 or more should be submitted that details the valuation of the TPC. 

TPC agreements must be signed by both parties to the agreement.

Any cost sharing must be in accordance with the Recipient’s approved project budget and must adhere to 

the “cost sharing” provisions of 2 C.F.R. § 200.306 and Section B.04. of the Department of Commerce 

Financial Assistance Standard Terms and Conditions (December 26, 2014), as may be amended. Costs 

incurred as non-Federal cost share must be allocable to the project, and are subject to the same 

allowability requirements as Federally-funded costs. The disallowance of any contributed costs as a result 

of an audit could result in a Recipient not meeting its required cost share under the cooperative agreement 

and a refund being due the Federal Government for the excess Federal share.

C. Budget Narrative and Justification

This section should include a detailed budget narrative that directly corresponds to all funding amounts and 

cost categories contained in the Center’s budget. Sufficient detail must be provided so that NIST MEP and 

NIST GMD can make a preliminary determination on the allowability, allocability and reasonableness of the 

proposed costs. Refer to the detailed budget narrative guidance and examples included in Appendix III of 

these Guidelines. 

NIST MEP Operating Plan Guidelines 10 February 2015
D. Subawards and Subawardee and Third Party In-Kind Contributions Table

The summary table lists all subawards and subawardee and third party in-kind contributions planned for the 

operating year. Dollar amounts listed in the Subwards and Subawardee/Third Party In-Kind Contributions 

Table must directly correspond to the “Revenue” section of the Operating Plan budget and must be 

described in the budget narrative. Amounts must also match those listed in the Sub-Recipient and Third 

Party In-Kind agreements themselves. 

Centers should not include vendor contracts in this table. Vendor contracts are captured in the “Expenses” 

section of the budget narrative under “Contractual”.

After the table, Centers should provide a narrative identifying the nature of the contribution (e.g., office 

space, partner staff, etc.) and highlighting the purpose and nature of each SRA/TPC agreement. The 

narrative should include a description of the manner in which the cost share accomplishes programmatic 

objectives and will further the impact of the Federal investment made to the Center. For SRAs and TPCs 

valued at $150,000 or more, the Center should submit as part of its renewal package a detailed explanation 

and supporting documentation pertaining to its valuation and allocation to the MEP award of the SRA or 

TPC costs under applicable Federal cost principles. 

NIST MEP Operating Plan Guidelines 11 February 2015
APPENDIX I: SAMPLE OPERATING PLAN COVER SHEET

(Centers may choose to add their logos on the cover page)

OPERATING PLAN

Recipient Legal Name

(NOTE: DBA’s can only be used if they are officially registered with the State)

Current Operating Period Dates

Cooperative Agreement Number: 70NANBXXHXXXX

(NOTE: Center not receiving a new cooperative agreement number this year should leave this blank.)

Submitted: DATE – Month/Day/Year

NIST MEP Operating Plan Guidelines 12 February 2015
APPENDIX II: SAMPLE CENTER FINANCIAL SUMMARY

(A Microsoft Excel template is available from MEP via MEIS or your assigned FPO)

Center Financial Summary

FY2015-2016 Operating Plan

Category

Federal 

Cash

NonFederal 

Cash

NonFederal Inkind TOTAL

Federal 

Cash

NonFederal 

Cash

NonFederal Inkind TOTAL

Federal 

Cash

NonFederal 

Cash

NonFederal Inkind TOTAL

I: REVENUE (Federal and Non-Federal Cost Share) 

NIST MEP Base Funds $0 $0 $0

NIST MEP Supplemental Funds $0 $0 $0

Unexpended Federal Funds (From Prior Operating Year) 

to be used ABOVE base $0 $0 $0

Unexpended Federal Funds (From Prior Operating Year) 

to be used TOWARDS base $0 $0 $0

Applicant Contribution $0 $0 $0

State/Local Funds $0 $0 $0

Unexpended Program Income (From Prior Operating 

Year) $0 $0 $0

Gross Program Income (Projected) $0 $0 $0

Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Interest on Program Income $0 $0 $0

Sub-recipient Cost Share $0 $0 $0

Third Party Contributions $0 $0 $0

TOTAL REVENUE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

II: EXPENSES

Personnel $0 $0 $0

Fringe Benefits $0 $0 $0

Travel $0 $0 $0

Equipment $0 $0 $0

Supplies $0 $0 $0

Total Contractual $0 $0 $0

Total Other $0 $0 $0

Total Direct Costs $0 $0 $0

Indirect Costs $0 $0 $0

TOTAL EXPENSES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

TOTAL REVENUE – TOTAL EXPENSES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Category

Federal 

Cash

NonFederal 

Cash

NonFederal 

In-kind TOTAL

Federal 

Cash

NonFederal 

Cash

NonFederal 

In-kind TOTAL

Federal 

Cash

NonFederal 

Cash

NonFederal 

In-kind TOTAL

I: REVENUE (Federal and Non-Federal Cost Share) 

NIST MEP Base Funds $0 $0 $0

NIST MEP Supplemental Funds $0 $0 $0

Unexpended Federal Funds (From Prior Operating Year) 

to be used ABOVE base $0 $0 $0

Unexpended Federal Funds (From Prior Operating Year) 

to be used TOWARDS base $0 $0 $0

Applicant Contribution $0 $0 $0

State/Local Funds $0 $0 $0

Unexpended Program Income (From Prior Operating 

Year) $0 $0 $0

Gross Program Income (Projected) $0 $0 $0

Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Interest on Program Income $0 $0 $0

Sub-recipient Cost Share $0 $0 $0

Third Party Contributions $0 $0 $0

TOTAL REVENUE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

II: EXPENSES

Personnel $0 $0 $0

Fringe Benefits $0 $0 $0

Travel $0 $0 $0

Equipment $0 $0 $0

Supplies $0 $0 $0

Total Contractual $0 $0 $0

Total Other $0 $0 $0

Total Direct Costs $0 $0 $0

Indirect Costs $0 $0 $0

TOTAL EXPENSES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

TOTAL REVENUE – TOTAL EXPENSES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

[1] Please specify date used as “Year to Date”

2013-2014 

Actual

2014-2015 

Budget

2014-2015 

Actual (YTD)1

2010-2011 

Actual

2011-2012 

Actual

2012-2013 

Actual

NIST MEP Operating Plan Guidelines 13 February 2015
APPENDIX III: SAMPLE BUDGET SUMMARY TABLE

(The budget table and detailed budget narrative below are the recommended format for all Recipients and Sub-Recipients. A 

Microsoft Excel template is available from MEP via MEIS or your assigned FPO. Footnotes below provide further guidance. 

Do not include footnotes in your budget.)

Operating Plan Budget

FY2015 –FY2016

Category1

NIST MEP 

Federal Cost 

Share Only %

Non-Federal 

Cash Cost 

Share

Non-Federal 

In-Kind Cost 

Share % Totals

NIST MEP Base Funds2 $400,000 $400,000

NIST MEP Supplemental Funds $0 $0

Unexpended Federal Funds (From Prior 

Operating Year) to be used ABOVE base3

$10,000 $10,000

Unexpended Federal Funds (From Prior 

Operating Year) to be used TOWARD base4

$4,500 $4,500

Applicant Contribution5 $0 $0 $0

State/Local Funds $100,000 $0 $100,000

Unexpended Program Income (From Prior 

Operating Year)6

$50,000 $0 $50,000

Gross Program Income (Projected) $176,000 $0 $176,000

Total Other7 $148,000 $355,100 $503,100

Interest on Program Income 8 $0 $0 $0

Sub-Recipient Cost Share 9 $148,000 $200,000 $348,000

Third Party Contributions 10 $155,100 $155,100

TOTAL REVENUE $414,500 33.33% $474,000 $355,100 66.67% $1,243,600

Personnel $148,500 $148,500 $112,800 $409,800

Fringe Benefits $30,630 $30,630 $28,200 $89,460

Travel $6,508 $6,508 $0 $13,016

Equipment $8,199 $10,000 $5,000 $23,199

Supplies $6,000 $15,000 $4,000 $25,000

Total Contractual Costs $104,700 $26,321 $5,100 $136,121

(1) IT International $15,000 $5,000 $0 $20,000

(2) International Training Services $8,500 $0 $0 $8,500

(3) Software Training $0 $0 $5,100 $5,100

(4) American Sales, Inc. $31,200 $21,321 $0 $52,521

(5) Jane Doe $50,000 $0 $0 $50,000

Total Other Costs $60,051 $179,964 $200,000 $440,015

(1) Sub-Recipient Agreements (ALL) 12 $28,000 $148,000 $200,000 $376,000

(2) Rent $22,001 $22,003 $0 $44,004

(3) Utilities $5,250 $5,250 $0 $10,500

(4) Office Expenses (telephone & 

Internet)

$1,500 $1,500 $0 $3,000

(5) Dues/Subscriptions $800 $1,200 $0 $2,000

(6) Audits $2,500 $2,011 $0 $4,511

Total Direct Costs $364,588 $416,923 $355,100 $1,136,611

Indirect Costs (13.69%) $49,912 $57,077 $106,989

TOTAL EXPENSES $414,500 33.33% $474,000 $355,100 66.67% $1,243,600

TOTAL REVENUE – TOTAL EXPENSES13 $0 $0 $0 $0

II: EXPENSES11

I: REVENUE (Federal and Non-Federal Cost Share) 

NIST MEP Operating Plan Guidelines 14 February 2015
[1] Reference 15 C.F.R. Part 290.4(c) and 2 C.F.R. Part 200.306 for definitions and for additional guidance

[2] This line should reflect up to but no more than the annual base level of Federal Funding available to the Center. Centers will 

not be penalized for not requesting the full Federal amount available.

[3] This line should reflect unexpended Federal funds (UFF) being applied ABOVE the base annual amount. The Center must 

include in the budget narrative an explanation for the inability to expend the funds in the previous operating year.

[4] This line should reflect UFF being applied TOWARD the base annual amount. The Center must include in the budget 

narrative an explanation for the inability to expend the funds in the previous operating year.

[5] Applicant contributions can consist of cash or in-kind contributions to the MEP project.

[6] This line should reflect the amount of prior year Unexpended Program Income (UPI) to be carried forward. The narrative 

should specify and describe the composition of the total amount.

[7] The cost categories provided under “Total Other” are examples. Expenses in this category will vary from Center to Center.

[8] Centers are reminded that per 2 C.F.R. Part 200.306 “payment methods must minimize the time elapsing between the 

transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity”

and that as such no interest should be collected on Federal Funds.

[9] This line should reflect the total estimated cash and in-kind cost share provided to the Recipient (Center) from all of its 

approved Sub-Recipients.

[10] Third party contributions do not appear as a separate line item on the SF-424 but must be listed separately on this budget 

for MEP evaluation purposes.

[11] The expenditure of all Third-Party contributions should be reflected (spread) in the appropriate cost category (e.g. 

Personnel, Fringe, Travel, etc. in the “Expenses” section of the budget table and narratives.

[12] Sub-Recipient Expenses: Recipient (Center) provided funding to the Sub-Recipient. Amounts should correspond to 

amounts listed in the SRA/TPC table. Sub-Recipients should include ALL Program Income (PI) earned under the award on 

this line – not just the income planned to be used in the operating year. All PI generated by the MEP project should be 

reported. Excess PI will be shown as such in the “Total Revenue - Total Expenses” line of the budget table.

[13] If the total of “Revenue” minus “Expenses” is positive, please include a narrative at the very end of the budget justification 

that explains that this surplus will be carried forward into the next operating year. Please see Section 13 of the MEP General 

Terms and Conditions (February 2015) for guidance on requesting the carry forward of Unexpended Program Income.

NIST MEP Operating Plan Guidelines 15 February 2015
APPENDIX IV: SAMPLE BUDGET NARRATIVE & JUSTIFICATION

(This is an illustration of a sample detailed budget narrative and justification. This section must correspond with budget table. A 

Microsoft Excel template is available from MEP via MEIS or your assigned FPO.)

Section I: REVENUE 

A. NEW NIST MEP FUNDS

NEW NIST FUNDS:

SAMPLE: For the Operating Year 2015, the Center requests $_____________ in new Federal funds to act 

as a catalyst for strengthening American manufacturing – accelerating its ongoing transformation into a 

more efficient and powerful engine of innovation driving economic growth and job creation.

SUPPLEMENTAL NIST FUNDS:

SAMPLE: For the Operating Year 2015, the Center requests $_____________ in new Supplemental 

Federal funds. These one-time supplemental funds will be used ________in order to support the initiatives 

set out in Section II.C. of this Operating Plan. 

B. UNEXPENDED FEDERAL FUNDS (UFF) FROM PRIOR OPERATING PERIOD

Per Section 14 of the MEP General Terms and Conditions (February 2015), Centers must request prior 

approval to carry forward UFF from the prior operating period. Centers may do so in this section of the 

operating plan. No Separate request for UFF carryforward is required. The request should include:

• An explanation for the inability to expend the funds in the previous operating year

• A plan for the use of the funds above-base (if applicable)

• An updated SF424A and Subaward Table (if applicable) for the prior year reflecting the previously 

approved budget and the actuals should be included as attachments.

Requests for programmatic approval for the use of carryover are considered on a case-by-case basis. For 

centers entering into new awards (recieiving a new award number), please note that any remaining 

unexpended Federal funds at the end of a five-year award period will be de-obligated.

C. APPLICANT CONTRIBUTION

Describe the sources, limitation, etc., of funds being contributed by the Center in support of its own 

operations.

D. STATE FUNDS

Describe the sources, limitations (i.e., workforce only; training, etc.,) of state funds being contributed to the 

project.

E. LOCAL FUNDS

NIST MEP Operating Plan Guidelines 16 February 2015
Describe the sources, limitations (i.e., workforce only, training, etc.,) of local funds being contributed to the 

project.

F. UNEXPENDED PROGRAM INCOME (UPI) (FROM PRIOR OPERATING YEAR)

As per prior practice, NIST is allowing Centers to carry forward program income from a prior award ONLY 

until the Center is re-competed. Per Section 13 of the MEP General Terms and Conditions (February 

2015), Centers must request prior approval to carry forward UPI from the prior operating period. Centers 

may do so in this section of the operating plan. No Separate request for UPI carryforward is required. The 

request should include:

• An explanation for the inability to expend the funds in the previous operating year

• A plan for the use of the funds (if applicable)

• An updated SF424A and Subaward Table (if applicable) for the prior year reflecting the previously 

approved budget and the actuals. 

Requests for programmatic approval for the use of carryover are considered on a case-by-case basis. 

As a reminder, per Section 13.G of the MEP General Terms and Conditions (February 2015), the NIST 

Grants Officer generally will only approve the carry forward of 50% or less of the annual Federal funding 

amount in UPI with the expectation that the Center will work with its assigned RMST to ensure that it 

reinvests unexpended and future program income strategically into the project. Based on the explanation 

provided by a Center, the NIST Grants Officer may approve the carry forward of UPI in an amount greater 

than 50% of a Center’s annual Federal funding amount, although such approvals will generally be limited to 

cases where large amounts of UPI were reasonably unforeseeable by the Center or in other extraordinary 

circumstances faced by a Center. The NIST Grants Officer will provide the Recipient with written approval 

or denial of a request to carry forward UPI.

Also as a reminder, reporting program income to NIST via the SF-425 is cumulative. Program income 

earned under prior award number should be included when submitting this form.

G. PROGRAM INCOME (PROJECTED)

Centers should provide a basis for the program income estimates included in the Budget Summary Table. 

The application of Program Income should be consistent with Section 13 of the MEP General Terms and 

Conditions (February 2015).

H. OTHER REVENUE

• Interest on Program Income – If a Center earns interest on funds directly related to the program, 

this is considered program income revenue from the previous year and the amount estimated to be 

earned during the new operating year. Centers should list the amount of interest earned on that 

Program Income here. Centers are reminded that per 2 C.F.R. Part 200.306 “payment methods 

must minimize the time elapsing between the transfer of funds from the United States Treasury or 

the pass-through entity, and the disbursement by the non-Federal entity” and that as such no 

interest should be collected on Federal Funds.

NIST MEP Operating Plan Guidelines 17 February 2015
• Subrecipient Cost Share – List other revenue sources include Center’s cash cost share and cost 

share of any subawardee. Sub-Recipients should include ALL Program Income earned within the 

award on this line- not just the income planned to be used in the operating year. All program 

income generated by the MEP project should be reported. Excess program income will be shown 

as such in the “Total Revenue - Total Expenses” line of the budget table.

• Third Party Contributions – All third party cash/in-kind contributions should be clearly delineated by 

source. See Section 11.C. of the MEP General Terms and Conditions (February 2015) for 

documentation requirments.

Section II: EXPENSES

NOTE: All proposed direct and indirect costs must be consistent with costs incurred for like or similar items 

on all other Federal and Non-Federal projects or cost Centers. 

A. PERSONNEL SUMMARY: List each position by title, including in-kind costs. 

In this table, list the personnel of the Center by broad category such as service delivery, management, etc. 

Note any vacancies in these categories. 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 (included in Indirect Cost Rate) should not be 

included in the breakdown of direct salaries. Neither contract nor subawardee personnel should be 

included in this section of the budget; rather, they should be included under the Contractual or “Other” 

sections of the budget. Also note that time volunteered by Board Members should NOT be included in this

section of the budget; rather, this contribution should be included under the “Other” section of the budget.

Please use an asterisk (*) to indicate whether any of the individuals listed in the table are “Key Personnel.”

As a reminder, per Section 9.G. of the MEP General Terms and Conditions (February 2015), additions or 

changes of Key Personnel or the absence for more than three months or a 25% reduction in time devoted 

to the project by the approved Center Director require approval by the Grants Officer (e.g., Center 

Directors, Chief Financial Officers, Managers, and Technical Staff whose expertise or experiences affect 

the basis of the proposal). 

PERSONNEL DETAIL (Under Separate Cover): Centers should submit a detailed table that shows the 

name, annual salary, and the percentage of time devoted to the project of those individuals included in the 

Personnel Summary above. MEP requests this under separate cover to maintain the privacy of individual 

employees. The chart provided below is a sample of what should be included in the detail table 

submitted under separate cover.

FEDERAL REQUEST: $148,500

NIST MEP Operating Plan Guidelines 18 February 2015
B. FRINGE BENEFITS: List all components that make up the fringe benefits rate.

FEDERAL REQUEST: $30,630

C. TRAVEL: List all expected travel for the operating year.

Travel expenses should be in accordance with the organization’s written travel policy. In the absence of a 

written travel policy acceptable in form and substance to the NIST Grants Officer, established rates located 

at www.gsa.gov shall apply. Recipients must comply with the Fly America Act for foreign travel.

FEDERAL REQUEST: $6,508

Position Name Annual Salary/ Rate % of Time

NIST MEP 

Federal Cost 

Share Only

Non-Federal 

Cost Share 

(Cash)

Non-Federal 

Cost Share 

(In-Kind) Total

(1) Center Director* Jane Doe $80,435 69% $27,750 $27,750 $0 $55,500

(2) Project Manager* John Day $50,500 100% $25,250 $25,250 $0 $50,500

(3) Project Manager Joan Kind $59,000 100% $29,500 $29,500 $0 $59,000

(4) Project Manager Fred Page $61,000 100% $30,500 $30,500 $0 $61,000

(5) Project Manager Norman Merge $51,000 100% $25,500 $25,500 $0 $51,000

(5) Events Coordinator June List $40,000 50% $10,000 $10,000 $0 $20,000

(6) Office Manager Ted Jones (TPC #1) $69,500 100% $0 $0 $69,500 $69,500

(7) Training Assistant Sally Smith (TPC #2) $43,300 100% $0 $0 $43,300 $43,300

(8) Center Vice President 

(included in Indirect Pool)*

Sam Jones $100,000 100% $0 $0 $0 $0

TOTAL $148,500 $148,500 $112,800 $409,800

Rate Wage

NIST MEP 

Federal Cost 

Share Only

Non-Federal 

Cost Share 

(Cash)

Non-Federal 

Cost Share 

(In-Kind) Total

15.30% $148,500 $11,360 $11,360 $0 $22,720

6.24% $148,500 $4,633 $4,633 $0 $9,266

19.713% $148,500 $14,637 $14,637 $0 $29,274

$0 $0 $28,200 $28,200

$30,630 $30,630 $28,200 $89,460

Fringe reflects current rate for agency. *TPC #1 = $18,800 + TPC#2 = $9,400 = $28,200

Component

FICA

Workers Compensation

Insurance

Non-Federal In-kind Fringe (TPC #1 & 2)*

JUSTIFICATION: Include copy of current agreement. 

TOTAL

Purpose of Travel Destination Item

NIST MEP 

Federal Cost 

Share Only

Non-Federal 

Cost Share 

(Cash)

Non-Federal 

Cost Share 

(In-Kind) Total

(1) MEP regional meeting Washington, DC Airfare $800 $800 $0 $1,600

Hotel $2,196 $2,196 $0 $4,392

Per Diem (meals and 

incidentals)

$852 $852 $0 $1,704

(2) Local travel Mileage $736 $736 $0 $1,472

(3) MEP Quarterly Meeting TBD Airfare $400 $400 $0 $800

Hotel $1,098 $1,098 $0 $2,196

Per Diem (meals and 

incidentals) 

$426 $426 $0 $852

TOTAL $6,508 $6,508 $0 $13,016

JUSTIFICATION: Describe the purpose of travel and how costs were determined. 

Computation

$200/flight x 8 staff

$183/night x 8 staff x 3 nights

$71/day x 8 staff x 3 days

535 miles x 5 staff @.55/mile

$200/flight x 4 staff

$183/night x 4 staff x 3 nights

$71/day x 4 staff x 3 days

All costs were based on historical pricing. 

(1) Eight staff will attend the MEP regional meeting in Washington, DC. This meeting will focus on service growth and business development. 

(2) Local travel is needed to attend local meetings, project activities, and training events. Local travel rate is based on organization’s policies/procedures for privately 

owned vehicle reimbursement rate. 

(3) Four staff will attend the MEP quarterly meeting in a location that has yet to be determined. This meeting will focus on current center activities and outreach 

projects.

NIST MEP Operating Plan Guidelines 19 February 2015
D. EQUIPMENT: List all planned equipment purchases for the operating year.

As set forth in 2 C.F.R. § 200.33, 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 Recipient (or Sub-Recipient) for financial 

statement purposes, or $5,000. See also 2 C.F.R. §§200.12, Capital assets; 200.20, Computing devices; 

200.48 General purpose equipment; 200.58 Information technology systems; 200.89 Special purpose 

equipment; 200.313, Equipment; and 200.439, Equipment and other capital expenditures. A Center must 

provide the methodology used to arrive at the proposed costs (e.g., historical costs, competitive bid, or 

published price list, etc.). Recipients shall conduct all procurement transactions in accordance with the 

requirements set forth in 2 C.F.R. §§ 200.110(a) and 200.317 - 200.326. 

FEDERAL REQUEST: $8,199

E. SUPPLIES: List all planned supply purchases for the operating year.

As set forth in 2 C.F.R. § 200.94, supplies are defined as all tangible personal property other than those 

described in 2 C.F.R. § 200.33, Equipment. For this purpose, a computing device constitutes a supply if the 

acquisition cost is less than the lesser of the capitalization level established by the Recipient (or SubRecipient) for financial statement purposes or $5,000, regardless of the length of its useful life. See also 2 

C.F.R. §§ 200.20, Computing devices; 200.314, Supplies; and 200.453, Materials and supplies costs.

FEDERAL REQUEST: $6,000

Computation

NIST MEP 

Federal Cost 

Share Only

Non-Federal 

Cost Share 

(Cash)

Non-Federal 

Cost Share 

(In-Kind) Total

Methodology Used to 

Arrive at the Proposed 

Costs (e.g., historical 

costs, competitive bid, 

published price list, etc.)

$5000 x 1 $0 $0 $5,000 $5,000 Competitive bid

18,199 x 1 $8,199 $10,000 $0 $18,199 Published Price List

TOTAL $8,199 $10,000 $5,000 $23,199

Item(s)

(2) Copier Machine 

JUSTIFICATION: Explain the purpose of each requested expense. 

All costs were based on retail values at the time the proposal was written.

(1) System is necessary for allowing two-way video and audio communication and includes face-to-face interaction and data sharing for office 

and field staff. The Center expects that by incorporating this system into its communications functions, travel expenses will decrease 

substantially.

(2) In order to save money by not relying on external providers for medium-sized print jobs, the Center intends to purchase volume copy 

machines for high volume printing. The Center expects to save money in overall print costs by making this investment.

(1) Video teleconferencing system (TPC #2)

NIST MEP 

Federal Cost 

Share Only

Non-Federal 

Cost Share 

(Cash)

Non-Federal 

Cost Share 

(In-Kind) Total

Methodology Used to 

Arrive at the Proposed 

Costs (e.g., historical 

costs, competitive bid, 

published price list, etc.)

$0 $2,400 $0 $2,400 Historical costs

$4,000 $4,000 $0 $8,000 Competitive bid

$2,000 $2,000 $4,000 $8,000 Competitive bid

$0 $2,400 $0 $2,400 Historical costs

Printers (6 staff) $700 x 6 $0 $4,200 $0 $4,200

TOTAL $6,000 $15,000 $4,000 $25,000

JUSTIFICATION: Describe the need and include an adequate justification of how each cost was estimated.

All costs were based on retail values at the time the proposal was written. 

(1) Supplies (field and central office) are needed for the general operation of the project activities. 

(2) The laptop computers and printers are needed for both project work and presentations at the main office or in the field. 

(3) TPC #1 = $2,000 + TPC #2 = $2,000 = $4,000

Field staff supplies 

Computation

$50/month x 12 months x 4 staff

Item(s)

$2000 x 4

$2000 x 4

$50/month x 12 months x 4 staff

Laptop Computer (4 office staff) 

Laptop Computer (2 field staff & 2 TPC staff) 

Central office supplies 

NIST MEP Operating Plan Guidelines 20 February 2015
F. CONTRACTUAL: List all contracts planned for the operating year.

A contractual arrangement is defined as an arrangement to carry out a portion of the programmatic effort, 

the acquisition of routine goods or services, or professional advice or service for a fee. The 

applicant/grantee must establish written procurement policies and procedures that are consistently applied. 

All procurement transactions shall be conducted in a manner to provide to the maximum extent practical, 

open and free competition. Sub-Recipient and Third-Party Contributor agreements should only appear in 

Appendix V.

FEDERAL REQUEST: $104,700

G. CONSTRUCTION: NOT ALLOWED 

H. OTHER: List all other direct costs that do not fall into the object cost categories above. Please note 

that Per 2 CFR §200.450 Lobbying “(e) Costs of membership in organizations whose primary purpose 

is lobbying are unallowable.” As such, no costs associated with lobbying or organizations whose 

primary function is lobbying are allowable under this award. With regard to rental costs, Recipients 

need to ensure that if rental costs are being included in the budget, they are in accordance with 2 CFR 

§ 200.465. Rental costs under “sale and lease back” and “less-than-arm’s-length” agreements can 

only include expenses such as depreciation, maintenance, taxes, and insurance.”

Service

NIST MEP 

Federal Cost 

Share Only

Non-Federal 

Cost Share 

(Cash)

Non-Federal 

Cost Share 

(In-Kind) Total

IT consultant $15,000 $5,000 $0 $20,000

Computer program $8,500 $0 $0 $8,500

software training $0 $0 $5,100 $5,100

Sales Support $31,200 $21,321 $0 $52,521

Marketing Coordinator $50,000 $0 $0 $50,000

TOTAL $104,700 $26,321 $5,100 $136,121

JUSTIFICATION: Explain the need for each contractual agreement and how it relates to the overall project.

(1) IT International will conduct information technology seminars and conferences and provide training services. 

(2) International Training Services will conduct yearly systems training.

(3) U.S. Software, Inc., will develop customized software training courses.

(4) American Sales, Inc., will develop sales and product distribution strategies.

(5) Marketing Coordinator will develop outreach strategies, conduct conferences, and provide professional development.

$75.03/hr. x 700 hrs./year

Computation

$52.08/hour x 32 hrs./month x 12 

$1,700 x 5 staff/year

$5,100/year

Contractor/Organization Name

(1) IT International

(2) International Training Services

(4) American Sales, Inc.

(3) Software Training (TPC #2)

(5) Jane Doe Annual salary of $100,000 x 50% 

NIST MEP Operating Plan Guidelines 21 February 2015
FEDERAL REQUEST: $60,051

==================================================================

If indirect costs are included in the proposed budget, provide a copy of the approved negotiated agreement 

if this rate was negotiated with a cognizant Federal audit agency. If the rate was not established by a 

cognizant Federal audit agency, provide a statement to this effect. If the Center includes indirect costs in 

the budget and has not established an indirect cost rate with a cognizant Federal audit agency, the Center

will be required to obtain such a rate in accordance with the Department of Commerce Financial Assistance 

Standard Terms and Conditions available at: 

http://www.osec.doc.gov/oam/grants_management/policy/documents/DOC_Standard_Terms_12_26_2014.

pdf. 

Alternatively, in accordance with 2 C.F.R. § 200.414(f), Centers that have never received a negotiated 

indirect cost rate may elect to charge indirect costs to an MEP award pursuant to a de minimis rate of 10 

percent of modified total direct costs (MTDC), in which case a negotiated indirect cost rate agreement is not 

required. Centers proposing a 10 percent de minimis rate pursuant to 2 C.F.R. § 200.414(f) should note this 

election as part of this section.

TOTAL FEDERAL REQUEST: $414,500

NIST MEP 

Federal Cost 

Share Only

Non-Federal 

Cost Share 

(Cash)

Non-Federal 

Cost Share (InKind) Total

$28,000 $148,000 $200,000 $376,000

$22,001 $22,003 $0 $44,004

$5,250 $5,250 $0 $10,500

$1,500 $1,500 $0 $3,000

$800 $1,200 $0 $2,000

$2,500 $2,011 $0 $4,511

$60,051 $179,964 $200,000 $440,015

Item

(2) Rent ($xx.xx/sq. ft.)

(3) Utilities 

(1) Sub-Recipient Agreements (ALL) See SRA/TPC Table

(5) Dues/Subscriptions 

(6) Audits

TOTAL

$166.66/month x 12 months

JUSTIFICATION: Explain the purpose of each requested expense. 

(1) Sub-Recipient Agreements providing outreach and training. Sub-Recipients should include ALL Program Income (PI) earned under the award 

on this line- not just the income planned to be used in the Operating Year. All PI generated by the MEP project should be reported. Excess PI 

will be shown as such in the "Total Revenue - Total Expenses" line of the budget table.

(2) Office space. 

(3) The monthly utility expenses. 

(4) The monthly telephone and Internet expenses.

(5) Expenses for professional and technical organization subscriptions and dues, excluding costs and membership fees for firms whose primary 

purpose is lobbying. Costs include membership fees for the following orgnzations: Organzation A, Organization B, etc.

(6) Required yearly audit expenses that are allocable to the MEP project. 

$4,511/year

(4) Office Expenses (telephone, internet, etc.)

Computation

$3,667/month x 12 months

$875/month x 12 months

$250/month x 12 months

NIST MEP 

Federal Cost 

Share Only

Non-Federal 

Cost Share 

(Cash)

Non-Federal 

Cost Share (InKind) Total

TOTAL DIRECT $364,588 $416,923 $355,100 $1,136,611

$49,912 $57,077 $106,989

INDIRECT COSTS IDC Agreement

13.69%

Item

NIST MEP Operating Plan Guidelines 22 February 2015
REVENUE – EXPENSES: If the total of “Revenue minus Expenses” in the Summary Budget Table is 

positive, please include a narrative that explains that this Unexpended Program Income (UPI) will be 

carried forward into the next operating year. Please see Section 13 of the MEP General Terms and 

Conditions (February 2015) for guidance on requesting NIST approval of carry forward of UPI.

FEDERAL REQUEST: $0

JUSTIFICATION: XMEP anticipates having a balance of UPI in the amount of $_____ at the end of the 

operating year.

NIST MEP 

Federal Cost 

Share Only

Non-Federal 

Cost Share 

(Cash)

Non-Federal 

Cost Share (InKind) Total

TOTAL (DIRECT + INDIRECT) $414,500 $474,000 $355,100 $1,243,600

Item

NIST MEP Operating Plan Guidelines 23 February 2015
APPENDIX V: SAMPLE SUBAWARD/THIRD PARTY IN-KIND CONTRIBUTION TABLE & JUSTIFICATION

(Do not include contracts/subcontracts in this table; a Microsoft Excel Template is available from MEP)

NOTES:

1. Each item of the Subawards/Third Party In-Kind Contributions Table should be shown as a separate line item in the budget funding section and 

narrative.

2. Dollar amounts listed in the Subawards/Third Party In-Kind Contributions Table must tie directly to the budget, be described in the budget 

narrative, and correspond to the amounts reflected in the agreements themselves.

3. Per 15 C.F.R. § 290.4(c)(4), please state the dollar amount proposed/budgeted (or the value of property provided in lieu of cash) by the Center

under the award to the partner organization. 

Per 15 C.F.R. § 290.4(c)(5), please state the dollar amount of third party in-kind contributions of part-time personnel, equipment, software, rental 

value of centrally located space (office and laboratory) and other related contributions may be up to a maximum of one-half of the Recipient’s 

share. Allowable capital expenditures may be applied in the award funding period expended or in subsequent funding periods consistent with the 

written accounting procedures of the Recipient. See 2 C.F.R. § 200.306 or rules governing valuation of contributions of services and property.

1 2 3 4 Sum of 2 thru 

3 Sum of 1 thru 4

Organization Name1

Agreement 

Period Center Contact

Agreement Type

NIST MEP 

Federal Cost 

Share Only

Total 

Non-Federal 

Cost Share

Total 

Project 

Amount

Staff 

Responsible for

Monitoring 

Agreement

Subaward (SRA) 

or Third Party 

Contributions 

(TPC) CASH CASH

IN-KIND 3

(Including fulltime 

personnel)

IN-KIND 4

(Including parttime 

personnel)

(1) Sub-Recipient Agreement #1 7/1/14-6/30/15 Jane Doe SRA $ 10,000 $ 50,000 $ 90,000 $ - $ 140,000 $ 150,000 

(2) Sub-Recipient Agreement #2 7/1/14-6/30/15 Jane Doe SRA $ 10,000 $ 50,000 $ 55,000 $ - $ 105,000 $ 115,000 

(3) Sub-Recipient Agreement #3 7/1/14-6/30/15 Jane Doe SRA $ 8,000 $ 48,000 $ 55,000 $ - $ 103,000 $ 111,000 

TOTAL SRAs $ 28,000 $ 148,000 $ 200,000 $ - $ 348,000 $ 376,000 

(4) Third-Party Contributor #1 7/1/14-6/30/15 Jane Doe TPC $ 90,300 $ - $ 90,300 $ 90,300 

(4) Third-Party Contributor #2 7/1/14-6/30/15 Jane Doe TPC $ - $ 64,800 $ 64,800 $ 64,800 

TOTAL TPCs $ - $ - $ 90,300 $ 64,800 $ 155,100 $ 155,100 

TOTAL SRAs and TPCs $ 28,000 $ 148,000 $ 290,300 $ 64,800 $ 503,100 $ 531,100 

XMEP Subaward/Third Party Contributions2

Period: Current Operating Year

Non-Federal Cost Share

NIST MEP Operating Plan Guidelines 24 February 2015
JUSTIFICATION: 

Centers should use this section to provide a 1-3 paragraph narrative for each SRA/TPC agreement that identifies the nature of the SRA/TPC

contributions (e.g., office space, partner staff, etc.) and highlight the purpose of each agreement. 

(1) SRA #1

(2) TPC #2

(3) Etc.

NIST MEP Operating Plan Guidelines 25 February 2015
APPENDIX VI: REFERENCES

General Federal Regulations

• 2 C.F.R. Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements 

for Federal Awards

• Council on Financial Assistance Reform (COFAR): https://cfo.gov/cofar/

• 2 C.F.R. Part 1326, Department of Commerce Implementation of OMB Guidance on Nonprocurement Debarment and Suspension

Department of Commerce Regulations and Policies

• 15 C.F.R. Part 28, Appendix A, Certification Regarding Lobbying

• 15 C.F.R. Part 29, Governmentwide Requirements for Drug-Free Workplace (Financial 

Assistance)

• DOC Financial Assistance Standard Terms and Conditions (December 26, 2014), as may be 

amended, 

• DOC Grants Policy Internet 

Website: http://www.osec.doc.gov/oam/grants_management/policy/default.htm

NIST Regulations and Policies

• Public Law 110-69 America Competes

• 15 USC 278k, Section 25–of the National Institute of Standards and Technology Act, as amended

• 15 C.F.R. Part 290, Regional Centers for the Transfer of Manufacturing Technology

MEP Regulations and Policies

• MEP General Terms and Conditions (February 2015) 

• The Federal Register Notice and the accompanying Announcement of Federal Funding 

Opportunity (FFO) applicable to the specific MEP award [for example, see 66 FR 15219 (March 16, 

2001)]

NIST MEP Operating Plan Guidelines 26 February 2015