{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["Guidance Notes","SUMMARY SHEET","Staff Costs","In-country Running","T&S","Implementation","Capital Items"],"not_rendered":{"charts":0,"images":20,"macros":1,"external_links":0,"defined_names":0,"comments":6,"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":"Guidance Notes","index":0,"n_rows":25,"n_cols":1,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
["Guidance Notes for Grantholders"]
[]
["Please refer to the notes contained within this worksheet, as well as the comments added to individual cells in the summary sheet before completing your budget report.  Should you still have questions, or have any trouble completing the form, please contact your grant manager for advice.  Please do not UNDER ANY CIRCUMSTANCES try to get around any difficulties you may be experiencing by copying and pasting the table into your own workbook. In addition no attempt should be made to unlock locked cells.  Please also ensure that each cell contains a number and are not left blank.  Nil spend should always be represented by a 0.  "]
[]
["I have added buttons that allow grantholders to insert new rows without unlocking or corrupting formulas. Please insert new rows BEFORE inputting any data."]
[]
["Row 1 - Please ensure the name of your organisation, project name and reference number are on the top of the report."]
[]
["Cell B6 - The figure in this box should reflect the amount of the year 4 reprofiled budget agreed during the year end reporting process.  The figure can also be found in your grant variation letter. If you requested to spend some of your underspend during the course of the year, please ensure that is also included in the total figure and reported upon."]
[]
["Cell A9 - The figure for Scottish Based Admin Costs should be included within the Total for Scottish Staff line."]
[]
["Column E (Individual Tabs) - Delayed spend is expenditure for activities which have not yet taken place, or for items which are not yet needed.  This may be because activities are planned for the second half of the year, or it may be because activities have not yet been able to go ahead.  Delayed spend which is now not going to be spent as originally planned will become true underspend and permission is therefore needed to allocate it to a different budget line."]
[]
["Column F (Individual Tabs) - True underspend is savings which have been made on activities or items - either because they cost less than originally budgeted, or because an activity or item is no longer needed. "]
[]
["Column H (Individual Tabs) -  Please include a narrative here which provides an explanation for any variances between planned and actual spend."]
[]
["Column H (Summary) -  Please include a narrative here which provides an explanation for changes to Year 5 budget"]
[]
["Column F (Summary) - Any internal discussions noted here should be deleted prior to submission to the Scottish Government."]
[]
["Cell E54 - This should detail any underspend from year 4 which you have not subsequently asked for permission to spend.  If you have received permission to spend some of this over the course of the year then that amount should be deducted from this line and added into cell B6 where it will form part of your planned spend."]
[]
["Cell E55 - The figure in this cell should represent the total amount of underspend in year 4 that you are not requesting to reprofile in year 5 PLUS any underspend ringfenced in year 3 PLUS any year 4 currency gains."]

{"sheet":"SUMMARY SHEET","index":1,"n_rows":55,"n_cols":6,"rows_kept":55,"cut":false,"hidden":false,"merged":[[1,0,1,4],[49,1,49,2],[49,3,49,4],[2,0,4,0],[2,1,2,2],[2,3,2,4]]}
["Name of Organisation:",null,"Project Name:",null,"Reference No:"]
["SUMMARY OF BUDGET"]
[null,"Year 4",null,"Year 5"]
[null,"Grant Offered","Grant Spent","Grant Offered","Total Underspend"]
[null,null,null,null,{"$f":"B52+D52","v":0}]
["Total Grant Amount agreed at start of Year",null,null,{"$f":"E5+D5","v":0}]
[]
["Staff Costs",null,null,"Projected Spend","Note on Year 5 Budget ONLY","Grantholders Notes ( please delete before submission)"]
["Total for Scottish Staff",{"$f":"'Staff Costs'!B12","v":0},{"$f":"'Staff Costs'!C12","v":0},{"$f":"'Staff Costs'!G12","v":0}]
["Total for National Staff",{"$f":"'Staff Costs'!B25","v":0},{"$f":"'Staff Costs'!C25","v":0},{"$f":"'Staff Costs'!G25","v":0}]
["Total for Other Staff",{"$f":"'Staff Costs'!B38","v":0},{"$f":"'Staff Costs'!C38","v":0},{"$f":"'Staff Costs'!G38","v":0}]
["Sub-Total Staff Costs",{"$f":"'Staff Costs'!B39","v":0},{"$f":"'Staff Costs'!C39","v":0},{"$f":"'Staff Costs'!G39","v":0}]
[]
["Running costs in Country"]
["Overheads",{"$f":"'In-country Running'!B16","v":0},{"$f":"'In-country Running'!C16","v":0},{"$f":"'In-country Running'!G16","v":0}]
["Office Costs",{"$f":"'In-country Running'!B27","v":0},{"$f":"'In-country Running'!C27","v":0},{"$f":"'In-country Running'!G27","v":0}]
["Other",{"$f":"'In-country Running'!B36","v":0},{"$f":"'In-country Running'!C36","v":0},{"$f":"'In-country Running'!G36","v":0}]
["Sub-Total Running costs in Country",{"$f":"'In-country Running'!B37","v":0},{"$f":"'In-country Running'!C37","v":0},{"$f":"'In-country Running'!G37","v":0}]
[]
["Travel - International"]
["International Airfares",{"$f":"'T&S'!B16","v":0},{"$f":"'T&S'!C16","v":0},{"$f":"'T&S'!G16","v":0}]
["International staff other travel costs",{"$f":"'T&S'!B28","v":0},{"$f":"'T&S'!C28","v":0},{"$f":"'T&S'!G28","v":0}]
["Sub-total international travel",{"$f":"'T&S'!B29","v":0},{"$f":"'T&S'!C29","v":0},{"$f":"'T&S'!G29","v":0}]
[]
["Travel - National"]
["in-country airfares",{"$f":"'T&S'!B37","v":0},{"$f":"'T&S'!C37","v":0},{"$f":"'T&S'!G37","v":0}]
["In country travel (all other)",{"$f":"'T&S'!B51","v":0},{"$f":"'T&S'!C51","v":0},{"$f":"'T&S'!G51","v":0}]
["Sub total National travel",{"$f":"SUM(B26:B27)","v":0},{"$f":"SUM(C26:C27)","v":0},{"$f":"SUM(D26:D27)","v":0}]
[]
["Subsistence"]
["International staff",{"$f":"'T&S'!B61","v":0},{"$f":"'T&S'!C61","v":0},{"$f":"'T&S'!G61","v":0}]
["National staff",{"$f":"'T&S'!B68","v":0},{"$f":"'T&S'!C68","v":0},{"$f":"'T&S'!G68","v":0}]
["Sub-total subsistence",{"$f":"'T&S'!B69","v":0},{"$f":"'T&S'!C69","v":0},{"$f":"'T&S'!G69","v":0}]
[]
["Direct Project Costs for Implementation"]
["Output 1",{"$f":"Implementation!B16","v":0},{"$f":"Implementation!C16","v":0},{"$f":"Implementation!G16","v":0}]
["Output 2",{"$f":"Implementation!B29","v":0},{"$f":"Implementation!C29","v":0},{"$f":"Implementation!G29","v":0}]
["Output 3",{"$f":"Implementation!B42","v":0},{"$f":"Implementation!C42","v":0},{"$f":"Implementation!G42","v":0}]
["Output 4",{"$f":"Implementation!B55","v":0},{"$f":"Implementation!C55","v":0},{"$f":"Implementation!G55","v":0}]
["Output 5",{"$f":"Implementation!B68","v":0},{"$f":"Implementation!C68","v":0},{"$f":"Implementation!G68","v":0}]
["Output 6",{"$f":"Implementation!B81","v":0},{"$f":"Implementation!C81","v":0},{"$f":"Implementation!G81","v":0}]
["M&E&L",{"$f":"Implementation!B94","v":0},{"$f":"Implementation!C94","v":0},{"$f":"Implementation!G94","v":0}]
["Dissemination Costs",{"$f":"Implementation!B104","v":0},{"$f":"Implementation!C104","v":0},{"$f":"Implementation!G104","v":0}]
["Sub-total Implementation",{"$f":"Implementation!B105","v":0},{"$f":"Implementation!C105","v":0},{"$f":"Implementation!G105","v":0}]
[]
["Capital Costs"]
["Sub-total Capital",{"$f":"'Capital Items'!B16","v":0},{"$f":"'Capital Items'!C16","v":0},{"$f":"'Capital Items'!G16","v":0}]
["TOTAL",{"$f":"SUM(B47,B33,B28,B23,B18,B12,B44)","v":0},{"$f":"SUM(C47,C44,C33,C28,C23,C18,C12)","v":0},{"$f":"SUM(D47,D44,D33,D28,D23,D18,D12)","v":0}]
["TOTAL YEAR 3 UNDERSPEND",null,{"$f":"IF(B48-C48<0,\"OVERSPEND\",B48-C48)","v":0}]
[]
["Year 2 Underspend ","Delayed spend being carried over to year 3","True Underspend","Amount of True Underspend Requested for reprofiling","Amount of True Underspend not requested for reprofiling "]
[{"$f":"C49","v":0},{"$f":"'Staff Costs'!E39+'In-country Running'!E37+'T&S'!E70+Implementation!E105+'Capital Items'!E16","v":0},{"$f":"A52-B52","v":0},null,{"$f":"C52-D52","v":0}]
[null,null,null,"Currency Gains in year 4"]
[null,null,null,"Total Amount from Year 3 ringfenced in Year 4"]
[null,null,null,"Sum total of funds to be ringfenced in Year 5",{"$f":"E52+E53+E54","v":0}]

{"sheet":"Staff Costs","index":2,"n_rows":39,"n_cols":9,"rows_kept":39,"cut":false,"hidden":false,"merged":[[2,0,3,0],[2,1,2,2],[2,4,2,5]]}
[]
[]
[null,"Previous financial year",null,null,null,null,"Year 5 Budget","Comments on Year 4 Variance"]
[null,"Expected spend","Actual spend","Variance","DELAYED SPEND","TRUE UNDERSPEND","Expected spend"]
["Staff Costs based in Scotland (list all)"]
["Project manager",null,null,{"$f":"B6-C6","v":0},null,{"$f":"D6-E6","v":0},null,null,{"$f":"IF(D6<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B7-C7","v":0},null,{"$f":"D7-E7","v":0},null,null,{"$f":"IF(D7<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,{"$f":"IF(D8<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B9-C9","v":0},null,{"$f":"D9-E9","v":0},null,null,""]
[null,null,null,{"$f":"B10-C10","v":0},null,{"$f":"D10-E10","v":0},null,null,""]
[null,null,null,{"$f":"B11-C11","v":0},null,{"$f":"D11-E11","v":0},null,null,""]
["Sub-Total Scotland Costs",{"$f":"SUM(B6:B11)","v":0},{"$f":"SUM(C6:C11)","v":0},{"$f":"B12-C12","v":0},{"$f":"SUM(E6:E11)","v":0},{"$f":"D12-E12","v":0},{"$f":"SUM(G6:G11)","v":0}]
[]
["Staff Costs - in country (list all)"]
["Project coordinator",null,null,{"$f":"B15-C15","v":0},null,{"$f":"D15-E15","v":0},null,null,{"$f":"IF(D15<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B16-C16","v":0},null,{"$f":"D16-E16","v":0},null,null,{"$f":"IF(D16<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total National Staff costs in Country",{"$f":"SUM(B15:B24)","v":0},{"$f":"SUM(C15:C24)","v":0},{"$f":"B25-C25","v":0},{"$f":"SUM(E15:E24)","v":0},{"$f":"D25-E25","v":0},{"$f":"SUM(G15:G24)","v":0}]
[]
["Staff Costs - OTHER",null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"B28-C28","v":0},null,{"$f":"D28-E28","v":0},null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,{"$f":"B32-C32","v":0},null,{"$f":"D32-E32","v":0},null,null,{"$f":"IF(D32<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B33-C33","v":0},null,{"$f":"D33-E33","v":0},null,null,{"$f":"IF(D33<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B34-C34","v":0},null,{"$f":"D34-E34","v":0},null,null,""]
[null,null,null,{"$f":"B35-C35","v":0},null,{"$f":"D35-E35","v":0},null,null,""]
[null,null,null,{"$f":"B36-C36","v":0},null,{"$f":"D36-E36","v":0},null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total OTHER Staff costs",{"$f":"SUM(B28:B37)","v":0},{"$f":"SUM(C28:C37)","v":0},0,{"$f":"SUM(E28:E37)","v":0},0,{"$f":"SUM(G28:G37)","v":0}]
["TOTAL Staff costs",{"$f":"SUM(B38,B25,B12)","v":0},{"$f":"SUM(C38,C25,C12)","v":0},0,{"$f":"SUM(E38,E25,E12)","v":0},0,{"$f":"SUM(G38,G25,G12)","v":0}]

{"sheet":"In-country Running","index":3,"n_rows":37,"n_cols":9,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,1,2,2]]}
[]
[]
[null,"Previous financial year",null,null,null,null,"Year 5 Budget","Comments on Year 4 Variance"]
[null,"Expected spend","Actual spend","Variance","DELAYED SPEND","TRUE UNDERPSEND","Expected spend"]
["Overheads in Country"]
["Rent",null,null,{"$f":"B6-C6","v":0},null,{"$f":"D6-E6","v":0},null,null,{"$f":"IF(D6<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
["Rates",null,null,0,null,0,null,null,{"$f":"IF(D7<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
["Heating",null,null,0,null,0,null,null,""]
["Cleaning ",null,null,0,null,0,null,null,""]
["Water",null,null,0,null,0,null,null,""]
["Electricity",null,null,0,null,0,null,null,""]
["Other items (please specify on separate lines)",null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total Overheads in Country",{"$f":"SUM(B6:B15)","v":0},{"$f":"SUM(C6:C15)","v":0},0,{"$f":"SUM(E6:E15)","v":0},0,{"$f":"SUM(G6:G15)","v":0}]
[]
["Office Costs in Country"]
["Postage",null,null,{"$f":"B19-C19","v":0},null,{"$f":"D19-E19","v":0},null,null,{"$f":"IF(D19<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
["Telephone",null,null,{"$f":"B20-C20","v":0},null,{"$f":"D20-E20","v":0},null,null,""]
["Stationery",null,null,{"$f":"B21-C21","v":0},null,{"$f":"D21-E21","v":0},null,null,""]
["Other costs (individual items over £500 to be listed seperately) ",null,null,{"$f":"B22-C22","v":0},null,{"$f":"D22-E22","v":0},null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,{"$f":"B25-C25","v":0},null,{"$f":"D25-E25","v":0},null,null,{"$f":"IF(D25<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B26-C26","v":0},null,{"$f":"D26-E26","v":0},null,null,""]
["Sub-total office costs in Country",{"$f":"SUM(B19:B26)","v":0},{"$f":"SUM(C19:C26)","v":0},{"$f":"B27-C27","v":0},{"$f":"SUM(E19:E26)","v":0},{"$f":"D27-E27","v":0},{"$f":"SUM(G19:G26)","v":0}]
[]
["Other costs in Country (not activity costs) "]
["Item 1 - detail etc",null,null,{"$f":"B30-C30","v":0},null,{"$f":"D30-E30","v":0}]
[null,null,null,{"$f":"B31-C31","v":0},null,{"$f":"D31-E31","v":0}]
[null,null,null,0,null,0]
[null,null,null,{"$f":"B33-C33","v":0},null,{"$f":"D33-E33","v":0}]
[null,null,null,0,null,0]
[null,null,null,{"$f":"B35-C35","v":0},null,{"$f":"D35-E35","v":0}]
["Sub total Other costs",{"$f":"SUM(B30:B35)","v":0},{"$f":"SUM(C30:C35)","v":0},{"$f":"B36-C36","v":0},{"$f":"SUM(E30:E35)","v":0},{"$f":"D36-E36","v":0},{"$f":"SUM(G30:G35)","v":0}]
["TOTAL In-country running costs",{"$f":"SUM(B36,B27,B16)","v":0},{"$f":"SUM(C36,C27,C16)","v":0},{"$f":"B37-C37","v":0},{"$f":"SUM(E36,E27,E16)","v":0},{"$f":"D37-E37","v":0},{"$f":"SUM(G16,G27,G36)","v":0}]

{"sheet":"T&S","index":4,"n_rows":70,"n_cols":9,"rows_kept":70,"cut":false,"hidden":false,"merged":[[2,1,2,2]]}
[]
[]
[null,"Previous financial year",null,null,null,null,"Year 5 Budget","Comments on Year 4 Variance"]
[null,"Expected spend","Actual spend","Variance","DELAYED SPEND","TRUE UNDERSPEND","Expected spend"]
["Travel - International airfares (list all)"]
[null,null,null,{"$f":"B6-C6","v":0},null,{"$f":"D6-E6","v":0},null,null,{"$f":"IF(D6<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B7-C7","v":0},null,{"$f":"D7-E7","v":0},null,null,{"$f":"IF(D7<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,{"$f":"B14-C14","v":0},null,{"$f":"D14-E14","v":0},null,null,{"$f":"IF(D14<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
["Sub-total international airfares",{"$f":"SUM(B6:B15)","v":0},0,0,0,0,0]
["Travel - international (other)",null,null,null,null,null,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,{"$f":"B25-C25","v":0},null,{"$f":"D25-E25","v":0},null,null,{"$f":"IF(D25<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
[null,null,null,{"$f":"B27-C27","v":0},null,0,null,null,""]
["Sub-total international travel (other)",{"$f":"SUM(B18:B27)","v":0},{"$f":"SUM(C18:C27)","v":0},0,0,0,0]
["Sub-total combined international travel",{"$f":"SUM(B16,B28)","v":0},{"$f":"SUM(C16,C28)","v":0},0,0,0,0]
[]
["Travel - National"]
["In-country airfares (list all)",null,null,{"$f":"B32-C32","v":0},null,{"$f":"D32-E32","v":0},null,null,{"$f":"IF(D32<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
["In-country airfares (list all)",null,null,{"$f":"B33-C33","v":0},null,{"$f":"D33-E33","v":0},null,null,{"$f":"IF(D33<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,{"$f":"B36-C36","v":0},null,{"$f":"D36-E36","v":0},null,null,""]
["sub total in country airfares",{"$f":"SUM(B32:B36)","v":0},{"$f":"SUM(C32:C36)","v":0},{"$f":"B37-C37","v":0},{"$f":"SUM(E32:E36)","v":0},0,{"$f":"SUM(G32:G36)","v":0}]
["In country travel - Car",null,null,0,null,0,null,null,""]
["In country travel - Motorbike",null,null,0,null,0,null,null,""]
["In country travel - other (list all)",null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,{"$f":"B44-C44","v":0},null,{"$f":"D44-E44","v":0},null,null,{"$f":"IF(D44<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B45-C45","v":0},null,{"$f":"D45-E45","v":0},null,null,{"$f":"IF(D45<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B46-C46","v":0},null,{"$f":"D46-E46","v":0},null,null,{"$f":"IF(D46<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub total other \nnational travel",{"$f":"SUM(B38:B50)","v":0},{"$f":"SUM(C38:C50)","v":0},0,{"$f":"SUM(E38:E50)","v":0},0,{"$f":"SUM(G38:G50)","v":0}]
["Sub-total combined national travel",{"$f":"SUM(B37,B51)","v":0},{"$f":"SUM(C37,C51)","v":0},{"$f":"SUM(D37,D51)","v":0},0,0,0]
[]
["Subsistence"]
["International staff \n(when in country)",null,null,{"$f":"B55-C55","v":0},null,{"$f":"D55-E55","v":0},null,null,{"$f":"IF(D55<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B56-C56","v":0},null,{"$f":"D56-E56","v":0},null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-total international subsistence",{"$f":"SUM(B55:B60)","v":0},{"$f":"SUM(C55:C60)","v":0},{"$f":"B61-C61","v":0},{"$f":"SUM(E55:E60)","v":0},{"$f":"D61-E61","v":0},{"$f":"SUM(G55:G60)","v":0}]
["National staff",null,null,{"$f":"B62-C62","v":0},null,{"$f":"D62-E62","v":0},null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,{"$f":"B67-C67","v":0},null,{"$f":"D67-E67","v":0},null,null,""]
["Sub-total national subsistence",{"$f":"SUM(B62:B67)","v":0},{"$f":"SUM(C62:C67)","v":0},{"$f":"B68-C68","v":0},{"$f":"SUM(E62:E67)","v":0},{"$f":"D68-E68","v":0},{"$f":"SUM(G62:G67)","v":0}]
["Sub-total combined subsistence",{"$f":"SUM(B61,B68)","v":0},{"$f":"SUM(C61,C68)","v":0},{"$f":"B69-C69","v":0},{"$f":"SUM(E61,E68)","v":0},{"$f":"D69-E69","v":0},{"$f":"SUM(G61,G68)","v":0}]
["TOTAL T&S",{"$f":"SUM(B29,B52,B69)","v":0},{"$f":"SUM(C29,C52,C69)","v":0},0,0,0,0]

{"sheet":"Implementation","index":5,"n_rows":105,"n_cols":9,"rows_kept":105,"cut":false,"hidden":false,"merged":[[2,0,3,0],[2,1,2,2]]}
[]
[]
[null,"Previous financial year",null,null,null,null,"Year 5 Budget","Comments on Year 4 Variance"]
[null,"Expected spend","Actual spend","Variance","DELAYED SPEND","TRUE UNDERSPEND","Expected spend"]
["Output 1"]
[null,null,null,{"$f":"B6-C6","v":0},null,{"$f":"D6-E6","v":0},null,null,{"$f":"IF(D6<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,{"$f":"IF(D7<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total Output 1",{"$f":"SUM(B6:B15)","v":0},{"$f":"SUM(C6:C15)","v":0},0,{"$f":"SUM(E6:E15)","v":0},0,{"$f":"SUM(G6:G15)","v":0}]
[]
["Output 2"]
[null,null,null,{"$f":"B19-C19","v":0},null,{"$f":"D19-E19","v":0},null,null,{"$f":"IF(D19<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B20-C20","v":0},null,{"$f":"D20-E20","v":0},null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total Output 2",{"$f":"SUM(B19:B28)","v":0},{"$f":"SUM(C19:C28)","v":0},{"$f":"B29-C29","v":0},{"$f":"SUM(E19:E28)","v":0},0,{"$f":"SUM(G19:G28)","v":0}]
[]
["Output 3"]
[null,null,null,{"$f":"B32-C32","v":0},null,{"$f":"D32-E32","v":0},null,null,{"$f":"IF(D32<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B33-C33","v":0},null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total Output 3",{"$f":"SUM(B32:B41)","v":0},{"$f":"SUM(C32:C41)","v":0},0,{"$f":"SUM(E32:E41)","v":0},0,{"$f":"SUM(G32:G41)","v":0}]
[]
["Output 4"]
[null,null,null,{"$f":"B45-C45","v":0},null,{"$f":"D45-E45","v":0},null,null,{"$f":"IF(D45<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total Output 4",{"$f":"SUM(B45:B54)","v":0},{"$f":"SUM(C45:C54)","v":0},0,{"$f":"SUM(E45:E54)","v":0},0,{"$f":"SUM(G45:G54)","v":0}]
[null,null,"."]
["Output 5"]
[null,null,null,{"$f":"B58-C58","v":0},null,{"$f":"D58-E58","v":0},null,null,{"$f":"IF(D58<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total Output 5",{"$f":"SUM(B58:B67)","v":0},{"$f":"SUM(C58:C67)","v":0},0,{"$f":"SUM(E58:E67)","v":0},0,{"$f":"SUM(G58:G67)","v":0},null,""]
[null,null,null,null,null,null,null,null,""]
["Output 6",null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"B71-C71","v":0},null,{"$f":"D71-E71","v":0},null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total Output 6",{"$f":"SUM(B71:B80)","v":0},{"$f":"SUM(C71:C80)","v":0},0,{"$f":"SUM(E71:E80)","v":0},0,{"$f":"SUM(G71:G80)","v":0}]
[]
["Monitioring, Evaluation, Learning"]
[null,null,null,{"$f":"B84-C84","v":0},null,{"$f":"D84-E84","v":0},null,null,{"$f":"IF(D84<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total M&E&L",{"$f":"SUM(B84:B93)","v":0},{"$f":"SUM(C84:C93)","v":0},0,{"$f":"SUM(E84:E93)","v":0},0,{"$f":"SUM(G84:G93)","v":0}]
[]
["Dissemination Costs"]
[null,null,null,{"$f":"B97-C97","v":0},null,{"$f":"D97-E97","v":0},null,null,{"$f":"IF(D97<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
["Sub-Total Dissemination",{"$f":"SUM(B97:B103)","v":0},{"$f":"SUM(C97:C103)","v":0},0,{"$f":"SUM(E97:E103)","v":0},0,{"$f":"SUM(G97:G103)","v":0}]
["TOTAL",{"$f":"SUM(B104,B94,B81,B68,B55,B42,B29,B16)","v":0},{"$f":"SUM(C104,C94,C81,C68,C55,C42,C29,C16)","v":0},0,{"$f":"SUM(E104,E94,E81,E68,E55,E42,E29,E16)","v":0},0,{"$f":"SUM(G104,G94,G81,G68,G55,G42,G29,G16)","v":0}]

{"sheet":"Capital Items","index":6,"n_rows":16,"n_cols":9,"rows_kept":16,"cut":false,"hidden":false,"merged":[[1,2,1,8],[2,0,3,0],[2,1,2,2]]}
[]
[null,null,"CAPITAL SPEND"]
[null,"Previous financial year",null,null,null,null,"Year 5 Budget","Comments on Year 4 Variance"]
[null,"Expected spend","Actual spend","Variance","DELAYED SPEND","TRUE UNDERSPEND","Expected spend"]
["Capital Costs (list all)",null,null,null,null,null,null,null,{"$f":"IF(D6<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
["Itemised expenditure 1 etc",null,null,{"$f":"B6-C6","v":0},null,{"$f":"D6-E6","v":0},null,null,{"$f":"IF(D6<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,{"$f":"D7-E7","v":0},null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,0,null,0,null,null,""]
[null,null,null,{"$f":"B12-C12","v":0},null,{"$f":"D12-E12","v":0},null,null,{"$f":"IF(D12<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,{"$f":"B13-C13","v":0},null,{"$f":"D13-E13","v":0},null,null,{"$f":"IF(D13<>0, \" ◄ Please provide comment in column H\",\"\")","v":""}]
[null,null,null,0,null,0,null,null,""]
["Sub-total Capital",{"$f":"SUM(B6:B14)","v":0},{"$f":"SUM(C6:C14)","v":0},0,{"$f":"SUM(E6:E14)","v":0},0,{"$f":"SUM(G6:G14)","v":0}]
["TOTAL",{"$f":"B15","v":0},{"$f":"C15","v":0},0,{"$f":"E15","v":0},{"$f":"D16-E16","v":0},{"$f":"G15","v":0}]