MBI-Budget_Template_Muni_Implementation-Ashby-revised-250807-250811.xlsx

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2	Municipal Digital Equity Implementation Program Budget Template (Attachment C)
3	ThIs workbook includes several different worksheets
4	About	Applicant Information	Initiative Budget Detail	Budget Summary
5			WiFi Access Budget Detail
6			Public Space Internet Budget Detail
7			Connectivity Economic Hardship Budget Detail
8			Digital Literacy Budget Detail
9			Device Distribution Budget Detail
10			Education Outreach Adoption Budget Detail
11	Review Requested	Input Requested	Input Requested	Review Requested
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13	Completing & Submitting
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15	Step 1:	Please read this instructional About page. It contains definitions and guidance that can be used as a reference while completing the rest of the document.
16	Step 2:	In each worksheet there are cell notes with details about the budget data and level of information required in that section. The note box will pop up when you hover over a cell that has a note which is indicated by a small black corner (as can be seen in the cell above for Budget Summary).
17	Step 3:	Fill out the Applicant Information worksheet with requested information about the lead applicant and the applicant's staff who will be working on any of the digital equity initiatives. The staff information will pull into the Initiative Budget Detail worksheets from the data entered in the Applicant Information worksheet.
18	Step 4:	To the extent the Applicant is submitting a budget that includes indirect costs/administrative overhead, Applicant must indicate on the Applicant Information worksheet if it has a federally-approved indirect costs rate and provide proof of the federal approval. If the Applicant does not have a set indirect costs/administrative overhead rate, Applicant should use a 10% de minimis rate as set forth in the federal guidelines under 2 CFR 200.414(f). The current indirect cost calculations in the Initiative Budget Detail worksheets are based upon total costs; applicant should modify the formula to reflect the actual indirect cost calculation base.
19	Step 5:	Fill out the Initiative Budget Detail worksheets for the initiatives for which you are applying. Provide detailed assumptions in the Budget Line Item & Description field for the estimated budgeted amount of expenses across the specific eligible expense categories for each initiative. Please provide as much detail as possible to document the assumptions for the budgeted costs. Applicants may, but are not required to, include additional supporting documentation regarding budget assumptions in a budget narrative document as part of their proposal.
20	Step 6:	Review all information for accuracy and review the totals in the Budget Summary worksheet, ensuring it ties to the totals in the Initiative Budget Detail worksheets. If there is a variance, it may relate to the addition of rows and not copying the formulas down in all columns as noted in the Initiative Budget Detail worksheets. Please reach out to MassTech if you encounter any issues with formulas or subtotals.
21	Step 7:	Ensure that all requested budget information is included in Applicant Information and Initiative Budget Detail worksheets, or in an optional budget narrative.
22	Step 8:	Include this completed excel-based document in the full application submission online.
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24	This document includes a number of formulas and calculated fields. If issues arise during the course of filling out the document, don't hesitate to reach out to MBI for assistance.
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26	Eligible Expense by Initiative
27		Eligible Expense by Initiative
28		Public_Space_Internet_Modernization	WiFi_Access	Connectivity_Economic_Hardship
29		Outreach and engagement	Outreach and engagement	Outreach and engagement
30		Data analysis	Data analysis	Data analysis
31		Program marketing and development of materials	Program marketing and development of materials	Program marketing and development of materials
32		Procurement assistance	Procurement assistance	Procurement assistance
33		Technical assistance	Technical assistance	Technical assistance
34		Research to assess appropriate program interventions	Research to assess appropriate program interventions	Research to assess appropriate program interventions
35		Professional development and capacity building	Professional development and capacity building	Professional development and capacity building
36		Travel expenses	Travel expenses	Travel expenses
37		Site visits and evaluation	Site visits and evaluation	Site visits and evaluation
38		Internal space design/architecture	Network architecture development	Hotspot devices
39		Network architecture as needed	Internet service	Internet service costs associated with hotspot devices
40		Internet service	Network management
41		Network management	Networking equipment, installation and configuration
42		Networking equipment and configuration	Software licenses
43		Software licenses	Coordination with local service providers
44		Furniture (chairs, desks, lighting, etc)
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47		Digital_Literacy	Device_Distribution_Refurbishment	Education_Outreach_Adoption
48		Outreach and engagement	Outreach and engagement	Outreach and engagement
49		Data analysis	Data analysis	Data analysis
50		Program marketing and development of materials	Program marketing and development of materials	Program marketing and development of materials
51		Procurement assistance	Procurement assistance	Procurement assistance
52		Technical assistance	Technical assistance	Technical assistance
53		Research to assess appropriate program interventions	Research to assess appropriate program interventions	Research to assess appropriate program interventions
54		Professional development and capacity building	Professional development and capacity building	Professional development and capacity building
55		Travel expenses	Travel expenses	Travel expenses
56		Site visits and evaluation	Site visits and evaluation	Site visits and evaluation
57		Translation expenses	Training curriculum and or resources	Translation expenses
58		Professional development of digital literacy “trainers” for programs that model a “train the trainer” approach	Childcare expenses	Stakeholder surveys
59		Physical space to conduct training activities	Equipment, materials and supplies required for laptop/device refurbishment
60		Digital literacy training curriculum and/or service providers	New internet-connected devices, including Chromebooks, laptops and tablets
61		Childcare expenses	Logistical expenses related to laptop distribution
62			Space for use
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64	Expenditure Categories (Expense Type) and Descriptions
65	Labor:	Direct labor at actual cost of the Applicant's staff, based upon an hourly rate or percent effort of an annual base salary.
66	Fringe Benefits:	Benefits related to direct labor costs, which can either be incurred as a direct expense or an allocated cost with a federally-approved rate. Fringe benefits should be based on actual known costs or an approved negotiated rate by a Federal agency. Documentation of Applicant federally-approved rates should be submitted at the time of proposal. If not based on an federally-approved negotiated rate, list the composition of the fringe benefit package and basis of the stated percentage. Fringe benefits are for the personnel listed on the Applicant Information worksheet and only based on the portion of the time devoted to the project.
67	Subrecipient or Contractor:	Applicant must determine the nature of the relationship (Subrecipient or Contractor) and specify as such in the Budget Line Item & Description field. A Contractor is an entity the Applicant will engage as part of the project to provide property or services needed for the program and typically provides similar services on a competitive basis as a nature of its business. A Subrecipient receives a subaward from the Applicant to carry out part of this program; it does not include an individual that is a beneficiary of such award. A subrecipient subaward does not include payments to a contractor or payments to an individual that is a beneficiary of this program. A subaward may be provided through any form of legal agreement, including an agreement that the Applicant considers a contract. Applicants should refer to 2 CFR 200.331 for guidelines on the determination process. Applicants with subrecipients will be required to perform subrecipient monitoring activities in accordance with federal requirements. The determination must be made based upon federal guidelines, and MassTech shall require documentation as part of the terms of the award agreement. The Applicant should list the name of the Contractor or Subrecipient as well as a detailed description of the work and basis for the budgeted amount in the Initiative Budget Detail worksheets. Description should also specify the nature of the work to be performed based upon the eligible expenses.
68	Direct Program Costs and Materials:	Direct Program Costs and Materials needed for direct support of the project, in order to obtain the objectives as stated in the approved budget and contract. These include, but are not limited to: training materials, equipment items costing less than $5,000 including devices, internet service, and programmatic software licenses. In the Initiative Budget Detail worksheets' Budget Line Item & Description field, provide the costs assumptions and the basis for computation of the line item total. The costs and materials that are expendable or consumed during the course of the project. All requested information must be included in the Initiative Budget Detail worksheets.
69	Travel:	Itemized travel expenses of staff personnel (e.g. staff to training, field interviews, advisory group meeting, etc.). Describe the purpose of each travel expenditure in reference to the project objectives. Show the basis of computation (e.g., six people to 3-day training at $X airfare, $X lodging, $X subsistence). In training projects, travel and meals for trainees should be listed separately. Show the number of trainees and the unit costs involved. Identify the location of travel, if known; or if unknown, indicate "location to be determined." Indicate whether applicant's formal written travel policy or the Federal Travel Regulations are followed. Note: Travel expenses for subcontractors and consultants should be included in the data fields under the “Subcontractor/Consultants" expense category and should be listed in the budget line item description.
70	Other Direct Costs:	Direct cost items that are ancillary to implementing the project including event or training space, translation expenses, professional development, surveys, and other applicant expenses. List each cost item by type and provide the basis of assumption and the computation for the total line item costs in Budget Line Item & Description in each Initiative Budget Detail worksheet.
71	Indirect Costs/General & Administrative Expense/Overhead	Indirect costs are allowed only if: a) the applicant has a current, federally-approved indirect cost rate; or b) the applicant is eligible to use and elects to use the “de minimis” indirect cost rate described in 2 C.F.R. 200.414(f). (See paragraph D.1.b. in Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals for a description of entities that may not elect to use the “de minimis” rate.) An applicant with a current, federally-approved indirect cost rate must attach a copy of the rate approval. The Applicant Information worksheet should provide an explanation of the indirect cost rate status and basis of the cost categories to which the indirect rate is applied.
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73	Post Award Requirements-Informational Purposes Only
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75	Expenditure Guidelines
76	Applicant may only be reimbursed for costs incurred and expenditures must be properly recorded and verifiable in the Applicant’s records. Supporting documentation for costs incurred will be required with each invoice.
77	MassTech may allow up to a 5% annual increase in the direct labor rates set forth in the budget to account for actual cost of living increases over multi-year reimbursement periods. Any change in rates must be based upon actual rates and explained in the supporting schedule when invoicing and is subject to approval by the Program Manager.
78	MassTech may allow up to a 20% variance from the rates on services/consultants if estimates are used in creating the budget. This variance must be explained in the supporting schedule when invoicing and is subject to approval by the Program Manager.
79	MassTech may allow up to a 10% variance between cost categories set forth in the approved budget. Any variance must be explained in the supporting schedule when invoicing and is subject to the approval by the Program Manager.
80	Any variance greater than the thresholds listed above must be formally approved by the Program Manager prior to invoice submission and may require formal amendment to the contract.
81	Applicant must incur costs within the grant period as specified in the subrecipient agreement. Pre-award spending is only allowed when incorporated through a provision in the subrecipient agreement.
82	Applicant may not be reimbursed for the same grant expenditures by any other source.
83	Direct replacement of personnel with similar roles and rates should be explained in the supporting schedule. Any newly added staff/roles in addition to personnel identified in the approved budget are subject to the approval by the Program Manager based upon documentation included in the invoice submission.
84	To avoid incurring costs that may be deemed ineligible, Applicant should discuss any expected changes to the budget with the Program Manager in advance of incurring any costs that are not in alignment with the approved budget.
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86	Documentation Requirements
87	Applicants will be using the budget template format to invoice for actual costs incurred for the duration of the project. Having detailed the assumptions in the budget template submission will allow for a more streamlined review of the full application and, if awarded, invoicing process.
88	To the extent the Applicant can produce transaction-level, accounting system generated reports, approved by MassTech, to document expenditure amounts consistent with the budget categories that tie to invoice amounts and categories, they may be submitted as supporting documentation with each invoice. MassTech reserves the right to request additional supporting documentation at any time, including payroll documentation to support staff costs, subcontractor contracts and invoices, vendor invoices and employee expense reports.
89	To the extent the Applicant can’t provide, or MassTech does not accept the form of accounting-system generated reports, the Applicant must provide supporting documentation that would include, but is not limited to, vendor invoices and labor reports listing hours and rates by employee. All such supporting documentation must be organized in alignment with the invoice categories and must clearly indicate the costs included for reimbursement and any calculations necessary to tie supporting documentation to the invoice amounts.
90	Bi-Annual Reporting: If the lead applicants' application is approved, the information gathered in this document will be used as the basis for financial reporting and invoicing. If approved as a grantee, MassTech will provide further instruction on how bi-annual financial reporting and invoicing will be requested.
91	MassTech reserves the right to change the documentation requirements as it deems necessary to meet contractual and reporting requirements of its funding agreements for this program.
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