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{"sheet":"Opening Document","index":0,"n_rows":55,"n_cols":2,"rows_kept":55,"cut":false,"hidden":false,"merged":[]}
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[null,"UPON OPENING DOCUMENT…"]
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[null,"IF THE RED BANNER OCCURS…."]
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[null,"1. DOWNLOAD DOCUMENT AND SAVE TO DESKTOP"]
[null,"2. RIGHT CLICK, PROPERTIES"]
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[null,"3. CHECK OFF UNBLOCK, CLICK APPLY, CLICK OK"]
[null,"4. REOPEN EXCEL WORKBOOK"]
[null,"5. IF NEEDED, ENABLE EDITING, ENABLE CONTENT"]

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["Attachment A - Budget Worksheet"]
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["FY2024 Commonwealth Restorative Justice Community Grant"]
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["Cost Categories",null,"Cash Expenditures"]
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[]
["Personnel Costs",null,{"$f":"'Budget Detail'!E16","v":0}]
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["Fringe Benefit Costs",null,{"$f":"'Budget Detail'!E26","v":0}]
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["Indirect Costs",null,{"$f":"'Budget Detail'!E36","v":0}]
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["Consultants Costs",null,{"$f":"'Budget Detail'!E46","v":0}]
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["Consultants Costs",null,{"$f":"'Budget Detail'!E56","v":0}]
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["Travel Costs",null,{"$f":"'Budget Detail'!E66","v":0}]
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["Equipment Costs",null,{"$f":"'Budget Detail'!E76","v":0}]
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["Supplies Costs",null,{"$f":"'Budget Detail'!E86","v":0}]
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["Other Costs",null,{"$f":"'Budget Detail'!E96","v":0}]
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["Total Costs",null,{"$f":"C24+C26+C28+C30+C32+C34+C36+C38+C40","v":0}]
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["Name of Applicant Organization "]

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["Executive Office of Public Safety and Security "]
["Office of Grants and Research"]
["FY2024 Commonwealth Restorative Justice Community Grant"]
[{"$f":"CONCATENATE(\"Attachment A - \", 'Budget Summary'!B45)","v":"Attachment A - "}]
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["INSTRUCTIONS: This is a macro-enabled document. Please make sure that you read the instructions on the Opening Document tab upon opening this document to make sure that macros are enabled macros. The items marked as Example are only examples, and do not necessarily reflect items in your requested budget. Please note that the subtotals will auto-populate based on the numbers reported within each category. Your requested budget per cost category shall be entered in the rows below the Examples using the \"Add\" command button to add another row if needed. If you have any questions, please contact the Restorative Justice (RJ) grant manager assigned in the Availability of Grant Funds (AGF) document."]
["An applicant must be a nonprofit 501(c)(3) organization and provide community-based restorative justice programs, working with low-income communities within the Commonwealth of Massachusetts. Priority will be given to FY2023 awardees. Due to level funding, we are encouraging applicants to apply for between $20,000.00 and $40,000.00. Please read the Availability of Grant Funds (AGF) document. This will outline key dates, funding criteria, allowable and unallowable costs. Cost category definitions are highlighted in the Allowable Costs tab. All fringe and indirect rate agreements reported below must be consistent with how they will reported during the quarterly/monthly reimbursements. If these rates change during the grant period, please contact your RJ grant manager. "]
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["PERSONNEL"]
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["Employee Name","Pay Rate","Quantity","Description ","Cash Expenditures"]
["Example: Sue Smith",23.487500000000001,300,"Employee is projected to work a total of 300 hours during the grant at $23.4875/hr.",{"$f":"IF(B12=\"\",\"\",ROUND(ROUND(B12,4)*ROUND(C12,4),2))","v":7046.25}]
["Example: Tracey Thomas",1730.77,6,"Please describe duties of Employee here. ",{"$f":"IF(B13=\"\",\"\",ROUND(ROUND(B13,4)*ROUND(C13,4),2))","v":10384.620000000001}]
[null,null,null,null,""]
[null,null,null,null,""]
["Subtotal:",null,null,null,{"$f":"SUM(OFFSET(Personnel,5,4):OFFSET(Fringe,-4,4))","v":0}]
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["FRINGE AND PAYROLL TAX"]
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["Employee Name","Wages Applied to Fringe","Contract Fringe Rate","Description","Cash Expenditures"]
["Example: Sue Smith",7046.25,0.21,"Per the fringe rate agreement, find the applicable cost categories to apply fringe to. In this example, the applicable cost category is \"Personnel.\" Take Sue Smith's total wages reported on this worksheet under the \"Personnel\" section and multiply by the federally approved fringe rate or the fringe rate that was proposed and approved by OGR in the application process. ($7,046.25 * 21%). Match expenditures should be in relation to the match in the applicable category. ",{"$f":"IF(B22=\"\",\"\",ROUND(ROUND(B22,4)*ROUND(C22,6),2))","v":1479.71}]
["Example: Tracey Thomas ",10384.620000000001,0.1,"Per the fringe rate agreement, find the applicable cost categories to apply fringe to. In this example, the applicable cost category is \"Personnel.\" Take Tracey Thomas' total wages reported on this worksheet under the \"Personnel\" section and multiply by the breakout of what rates are being charged per eligible cost. (7.5% - health insurance, 2% - life insurance, .5% - workers compensation). ",{"$f":"IF(B23=\"\",\"\",ROUND(ROUND(B23,4)*ROUND(C23,6),2))","v":1038.46}]
[null,null,null,null,{"$f":"IF(B24=\"\",\"\",ROUND(ROUND(B24,4)*ROUND(C24,6),2))","v":""}]
[null,null,null,null,{"$f":"IF(B25=\"\",\"\",ROUND(ROUND(B25,4)*ROUND(C25,8),2))","v":""}]
["Subtotal:",null,null,null,{"$f":"SUM(OFFSET(Fringe,5,4):OFFSET(Indirect,-4,4))","v":0}]
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["INDIRECT COSTS"]
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["Employee Name","Expenses Applied to Indirect Rate","Contract Indirect Rate","Description","Cash Expenditures"]
["Example: Sue Smith",8525.9599999999991,0.18,"The federally approved rate of \"18%\" times allowable expenses per contract. If allowable expenses are all categories, take the sum of all categories and multiply by the federally approved rate. If allowable expenses are only Personnel and Fringe like in this example, take the approved rate and multiply by the sum of Personnel and Fringe total costs associated with Sue Smith.      (18% * (7046.25 + 1479.71)). ",{"$f":"IF(B32=\"\",\"\",ROUND(ROUND(B32,4)*ROUND(C32,6),2))","v":1534.67}]
["Example: Tracey Thomas",11423.08,0.18,"The federally approved rate of \"18%\" times allowable expenses per contract. If allowable expenses are all categories, take the sum of all categories and multiply by the federally approved rate. If allowable expenses are only Personnel and Fringe like in this example, take the approved rate and multiply by the sum of Personnel and Fringe total costs associated with Tracey Thomas.      (18% * (10,384.62 + 1,038.46)). ",{"$f":"IF(B33=\"\",\"\",ROUND(ROUND(B33,4)*ROUND(C33,6),2))","v":2056.15}]
[null,null,null,null,""]
[null,null,null,null,{"$f":"IF(B35=\"\",\"\",ROUND(ROUND(B35,4)*ROUND(C35,8),2))","v":""}]
["Subtotal:",null,null,null,{"$f":"SUM(OFFSET(Indirect,5,4):OFFSET(Contractors,-4,4))","v":0}]
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["CONSULTANTS"]
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["Consultant Name","Pay Rate","Quantity","Description ","Cash Expenditures"]
["Example: JJ Counseling",200,24,"Counseling of domestic violence survivors; $200 per day x 24 days. Submitting reimbursement for $2,800.",{"$f":"IF(B42=\"\",\"\",ROUND(ROUND(B42,4)*ROUND(C42,4),2))","v":4800}]
["Example: JJ Counseling",45,210,"Please describe purpose of Consultant here.",{"$f":"IF(B43=\"\",\"\",ROUND(ROUND(B43,4)*ROUND(C43,4),2))","v":9450}]
[null,null,null,null,""]
[null,null,null,null,""]
["Subtotal:",null,null,null,{"$f":"SUM(OFFSET(Contractors,5,4):OFFSET(Subawards,-4,4))","v":0}]
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["CONTRACTS & SUBAWARDS"]
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["Contracts/Subawards Name","Pay Rate","Quantity","Description ","Cash Expenditures"]
["Example: JJ Counseling",200,24,"Counseling of domestic violence survivors; $200 per day x 24 days. Submitting reimbursement for $2,800.",{"$f":"IF(B52=\"\",\"\",ROUND(ROUND(B52,4)*ROUND(C52,4),2))","v":4800}]
["Example: JJ Contracts",50,160,"Please describe purpose of Contract/Subaward here.",{"$f":"IF(B53=\"\",\"\",ROUND(ROUND(B53,4)*ROUND(C53,4),2))","v":8000}]
[null,null,null,null,{"$f":"IF(B54=\"\",\"\",ROUND(ROUND(B54,4)*ROUND(C54,4),2))","v":""}]
[null,null,null,null,""]
["Subtotal:",null,null,null,{"$f":"SUM(OFFSET(Subawards,5,4):OFFSET(Travel,-4,4))","v":0}]
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["TRAVEL"]
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["Employee Name","Rate","Quantity","Description","Cash Expenditures"]
["Example: Sue Smith",250,1,"Gas reimbursement related to grant. ",{"$f":"IF(B62=\"\",\"\",ROUND(ROUND(B62,4)*ROUND(C62,4),2))","v":250}]
["Example: Tracey Thomas",0.62,500,"Travel related to grant; $0.62/mile x 500 miles",{"$f":"IF(B63=\"\",\"\",ROUND(ROUND(B63,4)*ROUND(C63,4),2))","v":310}]
[null,null,null,null,{"$f":"IF(B64=\"\",\"\",ROUND(ROUND(B64,4)*ROUND(C64,4),2))","v":""}]
[null,null,null,null,""]
["Subtotal:",null,null,null,{"$f":"SUM(OFFSET(Travel,5,4):OFFSET(Equipment,-4,4))","v":0}]
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["EQUIPMENT"]
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["Equipment","Cost","Quantity","Description","Cash Expenditures"]
["Example: Laptop",1200,1,"Please describe purpose of Equipment here. ",{"$f":"IF(B72=\"\",\"\",ROUND(ROUND(B72,4)*ROUND(C72,4),2))","v":1200}]
["Example: Computer Keyboard",50,3,"Replacement keyboard, IBM part #872021. (3) keyboards at $50/each",{"$f":"IF(B73=\"\",\"\",ROUND(ROUND(B73,4)*ROUND(C73,4),2))","v":150}]
[null,null,null,null,{"$f":"IF(B74=\"\",\"\",ROUND(ROUND(B74,4)*ROUND(C74,4),2))","v":""}]
[null,null,null,null,""]
["Subtotal:",null,null,null,{"$f":"SUM(OFFSET(Equipment,5,4):OFFSET(Supplies,-4,4))","v":0}]
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["SUPPLIES"]
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["Supplies/Company","Cost","Quantity","Description","Cash Expenditures"]
["Example: Copy Paper",50,4,"Please describe purpose of Supplies here. ",{"$f":"IF(B82=\"\",\"\",ROUND(ROUND(B82,4)*ROUND(C82,4),2))","v":200}]
["Example: ABC Office Supply",75,1,"1 lot of office supplies (pens, staples, paperclips), $75/lot",{"$f":"IF(B83=\"\",\"\",ROUND(ROUND(B83,4)*ROUND(C83,4),2))","v":75}]
[null,null,null,null,""]
[null,null,null,null,""]
["Subtotal:",null,null,null,{"$f":"SUM(OFFSET(Supplies,5,4):OFFSET(Other,-4,4))","v":0}]
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["OTHER"]
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["Item/Company","Cost","Quantity","Description","Cash Expenditures"]
["Example: Telephone",65,6,"Please describe purpose of item/activity here. ",{"$f":"IF(B92=\"\",\"\",ROUND(ROUND(B92,4)*ROUND(C92,4),2))","v":390}]
["Example: Heat",6000,0.25,"Projected total bill for office during grant period is $6,000.00; this program is 1/4 of office space",{"$f":"IF(B93=\"\",\"\",ROUND(ROUND(B93,4)*ROUND(C93,4),2))","v":1500}]
[null,null,null,null,{"$f":"IF(B94=\"\",\"\",ROUND(ROUND(B94,4)*ROUND(C94,4),2))","v":""}]
[null,null,null,null,""]
["Subtotal:",null,null,null,{"$f":"SUM(OFFSET(Other,5,4):OFFSET(GrandTotal,-3,4))","v":0}]
[]
["Grand Total:",null,null,null,{"$f":"ROUND(SUM(E16+E26+E36+E46+E56+E66+E76+E86+E96),2)","v":0}]

{"sheet":"Allowable Costs","index":3,"n_rows":27,"n_cols":2,"rows_kept":27,"cut":false,"hidden":false,"merged":[[1,0,2,0],[3,0,11,0],[18,0,19,0],[23,0,23,1],[25,0,25,1],[26,0,26,1],[24,0,24,1]]}
["Allowable Budget Cost Categories ","Definitions and Documentation Requirements "]
["Personnel Costs ","Full or part-time regular salaried employees working on the grant. "]
[null,"A copy of staff resume(s) and/or job description(s) must be included in the applicant’s response.  Overtime is not permitted with these funds.  "]
["Fringe Benefit Costs ","Eligible costs include the employer share of the following: "]
[null,"·         Life insurance "]
[null,"·         Health insurance "]
[null,"·         Social security costs "]
[null,"·         Pension costs "]
[null,"·         Unemployment insurance costs "]
[null,"·         Workers compensation insurance "]
[null,"Cost amounts for direct fringe benefits can be either actual costs or rates per employee calculated by the fiscal or human resource unit in your organization (rate computations must be included).  "]
[null,"Include copy of approved rate agreement with your application. "]
["Indirect Costs ","Federally negotiated and approved rate for costs that are not readily assignable to a particular project, but are necessary to the operation or maintenance of the organization and performance of the project. Include copy of federally-approved rate or, if the organization does not have one, an applicant can use the de minimis rate of 10%. "]
["Consultants ","Consultants are individuals hired to provide a service and possess expertise (restorative justice trainer, speakers, etc.). The maximum rate for consultants is $650 for an eight-hour day or $81.25 per hour (excluding travel and subsistence costs).  "]
["Contracts/Subawards ","List subawards, such as contracts to partnering agencies/organizations. "]
["Equipment/Technology ","Tangible, non-expendable personal property directly supporting the program and having a useful life of more than one year; cost based on classification of equipment. "]
["Travel ","Costs associated with attending meetings from your base to community forums, training, etc.  The maximum allowable rate for mileage reimbursement is .62 per mile.  No out of state travel is permitted.  "]
["Supplies ","Supplies required for the program (e.g., postage, training materials, copying paper, centerpiece, talking piece, and other expendable items such as books, ink, etc.). "]
["Other Costs  ","Items (e.g., rent costs, telephone costs, etc.) "]
[null,"Reasonable food and beverage costs for circle group meetings is permitted Food costs will be strictly scrutinized and need to be preapproved by OGR prior to purchase. "]
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["    Unallowable Costs  "]
["No grant funds may be spent for the following: "]
["·         Prizes/rewards/trinkets, gift cards (or any type of monetary incentive), and "]
["·         Construction, real estate, luxury items and vehicles, including insurance, or leasing. "]