FY 2027 BPR Sample Budget Narrative

This sample budget narrative shows what your Fiscal Year (FY) 2027 Budget Period Progress Report (BPR) budget could look like.

What to do

You must:

  • Detail your costs for the remainder of the FY26 budget period and upcoming FY27 budget period
  • Include a table to show the staff whom you will pay with federal funds
  • Align with your SF-424A: Budget Information Form and Form 3: Income Analysis

Jump to:

Revenue

(Ensure totals match the information you provided in the SF-424A and Form 3: Income Analysis)

REVENUE Federal Request Non-Federal Resources Total
BPR Funding Request      
Health Center      
State Funds      
Local Funds      
Other Support      
Program Income (fees, third-party reimbursements, and payments generated from the projected delivery of services)      
TOTAL REVENUE      

Expenses

Object class totals should be consistent with Section B of the SF-424A.

Personnel

Include budget details for each staff position as seen in the Personnel Justification sample.

Object Class Category Federal Request Non-Federal Resources Total
Administration      
Medical Services      
Dental Services      
Mental Health Services      
Substance Use Disorder Services      
Vision Services      
Patient Support Services      
TOTAL PERSONNEL      

Fringe benefits 

Object Class Category Federal Request Non-Federal Resources Total
FICA @ X.XX%      
Medical @ X%      
Retirement @ X%      
Dental @ X%      
Unemployment & Workers Compensation @ X%      
Disability @ X%      
TOTAL FRINGE @ X%      

Travel

Object Class Category Federal Request Non-Federal Resources Total
Patient travel: $XXX,XXX uninsured visits and patient support service appointments      
Provider Training: 2 trainings in QI/QA @ $X per person x 2 FTEs 5 hotel nights @ $X per night x 2 FTEs x 2 trainings      
Outreach (X,XXX miles @ $0.XX per mile)      
TOTAL TRAVEL      

Equipment

Include items of moveable equipment that cost $10,000 or more and with a useful life of one year or more.

Object Class Category Federal Request Non-Federal Resources Total
Ultrasound machine      
3 dental chairs @ $X,XXX each      
TOTAL EQUIPMENT      

Supplies

Include equipment items that cost less than $10,000 each and other supplies. 

Object Class Category Federal Request Non-Federal Resources Total
4 laptop computers @ $X each      
Office Supplies ($X per month x 12 months)      
Printing Costs ($X.XX per brochure x 4 brochures x X,XXX copies)      
Medical Supplies ($X.XX per visit x X,XXX visits)      
Dental Supplies ($X.XX per visit x X,XXX visits)      
TOTAL SUPPLIES      

Contractual

Include:

  • Detailed justification
  • Summaries of contracts as an attachment with the Budget Narrative
  • Contracts to perform substantive programmatic work within the proposed scope of project
Object Class Category Federal Request Non-Federal Resources Total
Laboratory Services ($X per sample x X,XXX samples)      
Housekeeping Services ($X per month x 12 months)      
Optometry Services ($X per patient x XXX patients)      
Waste Removal ($X per month x 12 months)      
TOTAL CONTRACTUAL      

Other

Include detailed justification.

Object Class Category Federal Request Non-Federal Resources Total
EHR provider licenses $X each      
Staff Recruitment – newspaper and Internet posting      
Audit Services with HIJ Firm      
Property Insurance      
Repairs and Maintenance - not covered by warranty ($X per month x 12 months)      
Rent ($X per month x 12 months)      
Subaward for XXX      
TOTAL OTHER      
TOTAL DIRECT CHARGES (Sum of TOTAL Expenses)      

Indirect charges

Include approved indirect cost agreement with the Budget Narrative. 

Object Class Category Federal Request Non-Federal Resources Total
X% indirect cost rate (includes utilities and accounting services)      
TOTALS (Total of TOTAL DIRECT CHARGES and INDIRECT CHARGES)      

Federal personnel justification table - sample

Name Position Title % of FTE Base Salary Adjusted Annual Salary* Federal Amount Requested
C. Moore CEO 50 $150,000 No adjustment needed $75,000
J. Smith Physician 50 $240,000 $228,000 $114,000
R. Doe Nurse Practitioner 100 $75,950 No adjustment needed $75,950
M. Green Dentist 75 $100,000 No adjustment needed $75,000
D. Jones Data/AP Specialist 25 $33,000 No adjustment needed $8,250
H. Black Outreach Director 50 $65,000 No adjustment needed $32,500
S. White Referral Specialist 100 $40,000 No adjustment needed $40,000
TOTAL         $419,550

*Effective January 2026, the salary rate limitation is $228,000. Use this column only when the salary is greater than $228,000.

Date Last Reviewed: