{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Opening Document","Budget Summary","Budget Detail"],"not_rendered":{"charts":0,"images":5,"macros":1,"external_links":3,"defined_names":24,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"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. MAKE SURE THERE IS A CHECK IN THE UNBLOCK BOX, CLICK APPLY, CLICK OK"]
[null,"4. REOPEN EXCEL WORKBOOK"]
[null,"5. IF NEEDED, ENABLE EDITING, ENABLE CONTENT"]

{"sheet":"Budget Summary","index":1,"n_rows":43,"n_cols":4,"rows_kept":43,"cut":false,"hidden":false,"merged":[[1,0,2,3],[18,0,18,3],[42,1,42,3]]}
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["Attachment B - Budget Worksheets"]
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["FFY 2026 Massachusetts Child Passenger Safety Program                    Statewide Training Provider"]
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["Cost Categories",null,null,"Federal Costs"]
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[]
["Personnel Costs",null,null,{"$f":"'Budget Detail'!$E$16","v":0}]
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["Fringe Benefit Costs",null,null,{"$f":"'Budget Detail'!$E$26","v":0}]
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["Indirect Costs",null,null,{"$f":"'Budget Detail'!$E$36","v":0}]
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["Contracts/Consultants Costs",null,null,{"$f":"'Budget Detail'!$E$46","v":0}]
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["Equipment Costs",null,null,{"$f":"'Budget Detail'!$E$56","v":0}]
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["Lead Instructor Travel Costs",null,null,{"$f":"'Budget Detail'!$E$66","v":0}]
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["Supplies Costs",null,null,{"$f":"'Budget Detail'!$E$76","v":0}]
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["Other Costs",null,null,{"$f":"'Budget Detail'!$E$86","v":0}]
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["Total Costs",null,null,{"$f":"'Budget Detail'!$E$88","v":0}]
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["Enter Name of Applicant Organization "]

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["Executive Office of Public Safety and Security "]
["Office of Grants and Research"]
["FFY 2026 Massachusetts Child Passenger Safety Program Statewide Training Provider"]
[{"$f":"CONCATENATE(\"Attachment B - Budget Worksheets - \",'Budget Summary'!B43)","v":"Attachment B - Budget Worksheets - "}]
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["INSTRUCTIONS: This is a macro-enabled document. Please make sure that you read the instructions on the Opening Document tab upon opening this document to make sure that macros are enabled macros. The items marked as Example are only examples, and do not necessarily reflect items in your requested budget. Please note that the subtotals will auto-populate based on the numbers reported within each category. Your requested budget per cost category shall be entered in the rows below the Examples using the \"Add\" command button to add another row if needed. If you have any questions, please contact the grant manager assigned in the Availability of Grant Funds (AGF) document."]
["Please read the Availability of Grant Funds (AGF) document. This will outline key dates, funding criteria, allowable and unallowable costs."]
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["PERSONNEL: Full or part-time regular salaried employees working on the grant. "]
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["Employee Name","Pay Rate","Quantity","Description ","Total Expenditures"]
["Example: Sue Smith",23.487500000000001,300,"Enter activities performed by Personnel here.",{"$f":"IF(B12=\"\",\"\",ROUND(B12,4)*ROUND(C12,2))","v":7046.25}]
[]
[null,null,null,null,{"$f":"IF(B14=\"\",\"\",ROUND(ROUND(B14,6)*ROUND(C14,6),2))","v":""}]
[null,null,null,null,{"$f":"IF(B15=\"\",\"\",ROUND(ROUND(B15,6)*ROUND(C15,6),2))","v":""}]
["Subtotal(s):",null,null,null,{"$f":"SUM(OFFSET(Personnel,5,4):OFFSET(Fringe,-4,4))","v":0}]
[]
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["FRINGE AND PAYROLL TAX: Employer Fringe benefits requested to be paid by this grant can be based on either: 1) actual known paid costs for each benefit category, or 2) an established formula applied to the base salary numbers, broken out by the benefit category. Fringe benefits are for the personnel listed in the Personnel budget category and only for the percentage of time devoted to the project. You may also include employer paid payroll taxes here as a separate cost."]
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["Employee Name","Wages Applied to Fringe","Contract Fringe Rate","Description","Total 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(B22,4)*ROUND(C22,4))","v":1479.7124999999999}]
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[null,null,null,null,{"$f":"IF(B24=\"\",\"\",ROUND(ROUND(B24,6)*ROUND(C24,8),2))","v":""}]
[null,null,null,null,{"$f":"IF(B25=\"\",\"\",ROUND(ROUND(B25,6)*ROUND(C25,8),2))","v":""}]
["Subtotal(s):",null,null,null,{"$f":"SUM(OFFSET(Fringe,5,4):OFFSET(Indirect,-4,4))","v":0}]
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["INDIRECT COSTS: Applicants that want to charge indirect costs using an indirect cost rate may use a federally approved indirect cost rate agreement or charge a de minimis rate of 15%. If the applicant’s accounting system permits, indirect costs may instead be allocated in the budget, including the category “Other” if the costs being identified do not fit into one of the direct cost categories. For more information, see Title 2 CFR Part 200, in particular 200.414. Must include a copy of the federally approved rate agreement in the application response."]
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["Employee Name","Expenses Applied to Indirect Rate","Contract Indirect Rate","Description","Total Expenditures"]
["Example: Sue Smith",8525.9599999999991,0.18,"The federally approved rate of \"18%\" times allowable expenses per contract. If allowable expenses are all categories, take the sum of all categories and multiply by the federally approved rate. If allowable expenses are only Personnel and Fringe like in this example, take the approved rate and multiply by the sum of Personnel and Fringe total costs associated with Sue Smith.      (18% * (7046.25 + 1479.71)). ",{"$f":"IF(B32=\"\",\"\",ROUND(B32,4)*ROUND(C32,4))","v":1534.6727999999998}]
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[null,null,null,null,{"$f":"IF(B34=\"\",\"\",ROUND(ROUND(B34,6)*ROUND(C34,8),2))","v":""}]
[null,null,null,null,{"$f":"IF(B35=\"\",\"\",ROUND(ROUND(B35,6)*ROUND(C35,8),2))","v":""}]
["Subtotal(s):",null,null,null,{"$f":"SUM(OFFSET(Indirect,5,4):OFFSET(Contractors,-4,4))","v":0}]
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["CONTRACTS/CONSULTANTS: The maximum rate for consultants is $650 for an eight-hour day or $81.25 per hour (excluding travel and per diem costs). Any request for compensation over $650 per day or $81.25 per hour requires prior written approval by OGR. This rate is the exception, not the rule. Contracts are a competitive process based on the agency’s procurement policy should be followed when procuring contracted services. Contract salary, fringe benefit, travel, and other costs should follow instructions within direct salary, fringe benefit, travel, and other cost categories."]
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["Contractors/Consultants Name","Pay Rate","Quantity","Description ","Total Expenditures"]
["Example: JJ Counseling",200,24,"Enter activities performed by Contractors/Consultants here.",{"$f":"IF(B42=\"\",\"\",ROUND(B42,4)*ROUND(C42,2))","v":4800}]
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[null,null,null,null,{"$f":"IF(B44=\"\",\"\",ROUND(ROUND(B44,6)*ROUND(C44,6),2))","v":""}]
[null,null,null,null,{"$f":"IF(B45=\"\",\"\",ROUND(ROUND(B45,6)*ROUND(C45,6),2))","v":""}]
["Subtotal(s):",null,null,null,{"$f":"SUM(OFFSET(Contractors,5,4):OFFSET(Equipment,-4,4))","v":0}]
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["EQUIPMENT: Tangible, non-expendable personal property having a useful life of more than one year; cost based on classification of equipment. Includes Communication, IT, etc."]
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["Equipment","Cost","Quantity","Description","Total Expenditures"]
["Example: Laptop",1200,1,"Describe Equipment and purpose here.",{"$f":"IF(B52=\"\",\"\",ROUND(B52,4)*ROUND(C52,2))","v":1200}]
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[null,null,null,null,{"$f":"IF(B54=\"\",\"\",ROUND(ROUND(B54,6)*ROUND(C54,6),2))","v":""}]
[null,null,null,null,{"$f":"IF(B55=\"\",\"\",ROUND(ROUND(B55,6)*ROUND(C55,6),2))","v":""}]
["Subtotal(s):",null,null,null,{"$f":"SUM(OFFSET(Equipment,5,4):OFFSET(Travel,-4,4))","v":0}]
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["LEAD INSTRUCTOR TRAVEL: Travel directly related to the purpose of the grant. Review pages 27-29 of the OGR General Subrecipient Grant Conditions for detailed travel guidelines and cost allowability."]
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["Employee Name","Rate","Quantity","Description","Total Expenditures"]
["Example: Sue Smith",0.62,200,"Describe Travel activities here. (Ex. Reimbursement of 200 miles driven from Boston to Springfield)",{"$f":"IF(B62=\"\",\"\",ROUND(B62,4)*ROUND(C62,2))","v":124}]
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[null,null,null,null,{"$f":"IF(B64=\"\",\"\",ROUND(ROUND(B64,6)*ROUND(C64,6),2))","v":""}]
[null,null,null,null,{"$f":"IF(B65=\"\",\"\",ROUND(ROUND(B65,6)*ROUND(C65,6),2))","v":""}]
["Subtotal(s):",null,null,null,{"$f":"SUM(OFFSET(Travel,5,4):OFFSET(Supplies,-4,4))","v":0}]
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["SUPPLIES: General supplies required for project or office (pens, pencils, postage, training materials, copying paper, and other expendable items such as books, ink, etc.). Items used for training or demonstrations (e.g., car seats, dolls, tablets)."]
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["Supplies/Company","Cost","Quantity","Description","Total Expenditures"]
["Example: Copy Paper",50,4,"Describe Supplies purchase here. ",{"$f":"IF(B72=\"\",\"\",ROUND(B72,4)*ROUND(C72,2))","v":200}]
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[null,null,null,null,{"$f":"IF(B74=\"\",\"\",ROUND(ROUND(B74,6)*ROUND(C74,6),2))","v":""}]
[null,null,null,null,{"$f":"IF(B75=\"\",\"\",ROUND(ROUND(B75,6)*ROUND(C75,6),2))","v":""}]
["Subtotal(s):",null,null,null,{"$f":"SUM(OFFSET(Supplies,5,4):OFFSET(Other,-4,4))","v":0}]
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["OTHER: Items (e.g., rent costs, telephone costs, reproduction costs). Printing costs. Direct and/or support service costs relevant to the proposed project that cannot be listed within the personnel, fringe, consultants/ contracts, travel and/or supplies cost category can be included in the “Other” cost category. Please be sure to itemize each cost type and detail as to how the amount budgeted was calculated. No grant funds may be spent for construction, office furniture, or other like purchases. Travel expenses for other instructors unless specifically authorized by OGR."]
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["Item/Company","Cost","Quantity","Description","Total Expenditures"]
["Example: Telephone",65,6,"Describe Other expenses here. ",{"$f":"IF(B82=\"\",\"\",ROUND(B82,4)*ROUND(C82,2))","v":390}]
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[null,null,null,null,{"$f":"IF(B84=\"\",\"\",ROUND(ROUND(B84,6)*ROUND(C84,6),2))","v":""}]
[null,null,null,null,{"$f":"IF(B85=\"\",\"\",ROUND(ROUND(B85,6)*ROUND(C85,6),2))","v":""}]
["Subtotal(s):",null,null,null,{"$f":"SUM(OFFSET(Other,5,4):OFFSET(GrandTotal,-3,4))","v":0}]
[]
["Grand Total(s):",null,null,null,{"$f":"ROUND(SUM(E16+E26+E36+E46+E56+E66+E76+E86),2)","v":0}]