22-LITCGrantBudgetTemplate.xlsx
XLSX spreadsheet 19 KB Posted
- Attached to
- Low Income Taxpayer Clinic Grants
- Solicitation number
- BD-22-1028-DR115-JB001-64279
- Issued by
- Massachusetts
About this file
This document is the FY2022 Budget Template for the Massachusetts Department of Revenue's Low-Income Taxpayer Clinic (LITC) Grant Application. The template outlines the budget categories and instructions for LITC grant applicants, including personnel, fringe and benefits, travel and staff development, equipment, supplies, contractual services, and other expenses. Applicants must provide detailed budget narratives and calculations for each expense category. The template also includes instructions for calculating full-time equivalent (FTE) for clinic staff and reporting indirect charges. The related state and local contract opportunity is for the LITC Grants program administered by the Massachusetts Department of Revenue.
The budget template provides guidance on the allowable costs and required budget elements for the LITC grant program. Applicants must complete the detailed budget worksheet and submit it as part of their grant application. The grants are subject to annual appropriation, and funds will not carry forward between budget years, even for multi-year awards. New LITC applicants are not eligible for the option to have their annual budget considered for each of the three years of the grant cycle.
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Other files
| File | Type | Posted |
|---|---|---|
| StandardContractJun2020~1.docx | DOCX document | |
| StandardContractCerificationsOct2019~1.pdf | ||
| ContractorAuthorizedSignatoryListing~1.docx | DOCX document | |
| 22-LITCGrantAgreementAttachmentA.docx | DOCX document | |
| EFTSignUpForm.pdf | ||
| 22-LITCGrantApplication.docx | DOCX document | |
| W9~1.doc | DOC document |
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Text version
LITC State App. Budget Template
| Massachusetts Department of Revenue |
| Low-Income Taxpayer Clinic (LITC) Grant Application |
| FY2022 Budget Template |
| Detailed Annual Budget Worksheet (See note below) |
| Name of Low Income Taxpayer Clinic: |
| Date of Submission: |
| Expense Categories | State Grant funding Amount requested (Enter dollar amount in whole dollars) | Detailed Budget Narrative explanation (Enter Narrative description of costs) | |
| A. | Personnel | ||
| B. | Fringe and Benefits | ||
| C. | Travel/Staff Development/Seminars/Convention | ||
| D. | Equipment | ||
| E. | Supplies | ||
| F. | Contractual | ||
| G | Other Expenses (i.e. Communication, advertising, etc.) | ||
| H | Total Direct Costs (Total of A through G) | $0 | |
| I | Indirect Charges/Administrative Support Allocation | $0 | |
| J | Grand Total costs (J.) equals Total of Direct Costs (H.) plus Indirect Charges (I.) | $0 |
Note: Current grantees must check this box "YES"if they would like the above annual budget to be considered for each of the three years of annual budget cycle. Each Budget year will stand alone. Funds will not carry forward. Although a three years grant may be awarded under this grant application process, funds remain subject to appropriation and each budget year grant award will be in accordance with the Commonwealth's State Budgetary cycle. New LITC applicants are not eligible for this option.
Instructions
| Massachusetts Department of Revenue | |
| FY2022 Budget Template Instructions | |
| Detailed Budget Worksheet Instructions for Massachusetts LITC Grant Application | |
| Note: Application forms, including this form may be released under the Freedom of Information Act (FOIA). In response to a FOIA request, DOR will release these forms after appropriate redactions to ensure confidentiality of taxpayer information. | |
| A. Personnel | Report salaries and wages that will be paid to LITC staff. Do not include fringe benefits in this category (fringe benefits should be accounted for in category B). In the explanation, list each staff member's name or if they are “to be hired,” position, rate of pay and time to be devoted to clinic activities (hourly wage and number of hours of service, or annual salary and percentage of annual salary). State the portion of each staff member's budgeted salary or wages to be paid from state grant funds funds. |
| 1. Calculate the Full-Time Equivalent (FTE) for each clinic employee. Determine each clinic staff member’s full-time equivalent (FTE). The FTE number is arrived at by dividing the number of hours the employee will devote to LITC activities during the year by the total hours that will be worked by a full-time employee in a year. For many organizations, an employee is considered full-time if he or she works 40 hours a week (for other programs it might be a different number). For this example, we will assume full-time is 40 hours per week. In one year, a full-time employee would work 40 hours multiplied by 52 weeks for a total of 2,080 hours. If the employee will devote 2,080 hours to the LITC, his or her FTE will be 1.0 (2,080 LITC hours/2,080 total hours). If the employee will work 1,560 hours on LITC activities, then the FTE will be .75 (1,560 LITC hours/2,080 total hours). Annual leave, sick leave, compensatory time off, and other approved leave categories are considered "hours worked" for purposes of defining full-time equivalent employment that is reported. | |
| 2. Calculate the personnel expense for each staff member. For full-time salaried employees, multiply the total salary by the FTE, as calculated above, to arrive at the LITC share of the personnel expense. For salaried part-time staff, calculate the percentage of the staff’s time to be devoted to the LITC (LITC hours/total hours) and then multiply that percentage by the employee’s total salary. For hourly employees, multiply the LITC hours to be worked by the hourly rate. |
| B. Fringe and Benefits | Report fringe benefits that will be paid on behalf of LITC staff whose wages and salaries are reported in category A, Personnel. Include in the explanation: |
| • The fringe benefits rate(s), including the formula (methodology) for calculating fringe benefits for each position listed in category A; | |
| • The items that are included in fringe benefits and the dollar amount which will be charged to the state grant. |
| C. Travel/Staff Development/Seminars/Convention | Report budgeted travel costs, including costs associated with attending the conferences and other travel expenses directly related to conducting LITC business or activities. In the explanation, identify: |
| • The travel costs to be incurred; |
| D. Equipment | Report the budgeted cost of equipment purchases that equal or exceed $5,000 that will be used in operating an LITC program. Equipment costing less is included in category E, Supplies. Report leased equipment under category F, Contractual and equipment maintenance expense under category H, Other Expenses. |
| E. Supplies | This expense category is used to report the cost of supplies and equipment costing less than $5,000 that will be used in operating the LITC. |
| F. Contractual | Report the budgeted cost of rent, utilities, and other contracted items or services that will be used in operating an LITC program. If a contracted item or service pertains to other programs in addition to LITC activities, only the portion directly attributable to LITC activities may be allocated to the LITC program. The narrative must explain the methodology used to apportion costs between the LITC activities and other programs. |
G. Other Expenses Report all other direct costs that will be incurred in operating the LITC program that are not properly included in categories A through G.
H. Total Direct costs Total of A through G expense categories referenced above.
| I. Indirect Charges | Report indirect costs not directly related to the LITC program, but incurred as part of the general overhead and administration of the sponsoring organization. Necessary and reasonable expenses that support LITC activities as well as functions of the organization should be allocated and charged as a direct cost of award funds if it is practical to separate the portion of the expense allocable to LITC activities. |
| • Salaries and wages of administrative and support staff; | |
| • Related employee benefits; | |
| • Facility occupancy costs (e.g., utilities, security, maintenance); | |
| • Office supplies; and legal and auditing charged. | |
| De Minimis Ten Percent Indirect Cost Rate | |
| Under § 200.414(f) of the Uniform Guidance, a de minimis rate of ten percent of MTDC is available for organizations that have never had a negotiated ICRA. DOR will accept this rate for Massachusetts LITC grant purposes. |
J. Grand Total Costs Grand Total costs (J.) equals Total of Direct Costs (H.) plus Indirect Charges (I.)
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