Budget Narrative Overview
The fiscal year (FY) 2024 Health Center Controlled Networks (HCCNs) Non-Competing Continuation (NCC) progress report requires you to submit a Budget Narrative for the upcoming 12-month budget period (August 1, 2024 to July 31, 2025).
Your budget narrative should clearly explain the amount requested for each line item in Section B of the SF-424A Budget Information Form, and include detailed calculations explaining how each expense was derived (e.g., cost per unit). A personnel justification table is required and provides an explanation for all personnel costs, including any costs that have been adjusted to conform to federal limits.
This sample provides an outline to be used as a reference, and should be revised as needed to meet the needs of your proposed project.
See the Budget Narrative section in the FY 2024 HCCN NCC progress report instructions available on the HCCN TA webpage for detailed guidance on how to complete the budget narrative and personnel justification table.
Sample Budget Narrative Excerpt
Personnel
Include budget details for each staff position listed in your personnel justification table.
| Budget Line Item | FY 2024 Budget Period Amount Requested (8/1/2024-7/31/2025) |
|---|---|
| J. Smith, Chief Executive Officer, 0.10 FTE | $XXX,XXX |
| R. Doe, HCCN Program Lead, 1.00 FTE | $XX,XXX |
| J. Jones, Data Program Analyst, 0.25 FTE | $XX,XXX |
| H. Black, Program Coordinator, 1.00 FTE | $XX,XXX |
| TOTAL PERSONNEL | $XXX,XXX |
Fringe Benefits
List the components of the fringe benefit rates. Fringe benefits must be directly proportional to the portion of personnel costs.
| Budget Line Item | FY 2024 Budget Period Amount Requested (8/1/2024-7/31/2025) |
|---|---|
| FICA @ X% |
$X,XXX |
| Health Insurance Coverage @ X% |
$X,XXX |
| Retirement Plan @ X% |
$X,XXX |
| Unemployment Tax Insurance @ X% |
$X,XXX |
| Disability & Group Life @ X% |
$X,XXX |
| Tuition Reimbursement |
$X,XXX |
| TOTAL FRINGE |
$X,XXX |
Travel
List expenses associated with travel for staff to attend or lead HCCN-related meetings, trainings, or workshops.
| Budget Line Item | FY 2024 Budget Period Amount Requested (8/1/2024-7/31/2025) |
|---|---|
| One day/one night trip for H. Black to lead a workshop on Y, at X destination: Airfare @ $XXX + Per Diem @ $XX/day + Ground Transportation @ $XX/day + Lodging @ $XX/day |
$X,XXX |
| Two day/one night trip for J. Jones to attend conference, at A destination: Airfare @ $XXX + Lodging @ $XXX/day + Per Diem @ $XX/day + Ground Transportation @ $XX/day + Conference registration fees |
$X,XXX |
| One day trip for J. Smith to provide TA to a local health center in B destination: XXX miles @ $0.XX per mile + $X for parking |
$X,XXX |
| TOTAL TRAVEL |
$X,XXX |
Equipment
Include equipment (i.e., tangible/movable personal property) that cost $5,000 or more per unit and with a useful life of one year or more.
| Budget Line Item | FY 2023 Budget Period Amount Requested (8/1/2024-7/30/2025) |
|---|---|
| One printer and fax combo @ $X,XXX needed for materials distribution |
$X,XXX |
| TOTAL EQUIPMENT |
$X,XXX |
Supplies
Include equipment that cost less than $5,000 each per unit and other supplies.
| Budget Line Item | FY 2024 Budget Period Amount Requested (8/1/2024-7/31/2025) |
|---|---|
| Office Supplies: ($XX per month x 12 months) |
$XXX |
| Educational Supplies: Six Adobe Professional software licenses at $XX each | $X,XXX |
| TOTAL SUPPLIES |
$X,XXX |
Contractual
| Budget Line Item | FY 2024 Budget Period Amount Requested (8/1/2024-7/31/2025) |
|---|---|
| Technical setup of four interactive training webinars @ $XX/hour, remote (no travel) |
$X,XXX |
| Two consultants on telehealth implementation to provide telehealth recommendation road map for health centers: 160 hours, @ $150/hour, remote (no travel) | $X,XXX |
| TOTAL CONTRACTUAL |
$XX,XXX |
Other
| Budget Line Item | FY 2024 Budget Period Amount Requested (8/1/2024-7/31/2025) |
|---|---|
| Printing Service: $X per brochure x 2,500 copies |
$XX |
| Utilities: $XXX/month x 12 months | $XXX |
| TOTAL OTHER |
$X,XXX |
Total Costs
| Total Costs | FY 2024 Budget Period Amount Requested (8/1/2024-7/31/2025) |
|---|---|
| TOTAL DIRECT CHARGES (Sum of TOTAL Expenses tables above [e.g., Personnel, Fringe Benefits, Travel, Equipment, Supplies, Contractual, and Other]) |
$XX,XXX |
|
TOTAL INDIRECT CHARGES (X.XX% Indirect Rate) Note: Approved indirect cost rate is included under Attachment 9: Other Relevant Documents. |
$X,XXX |
| TOTAL COSTS |
$XX,XXX |
Sample Personnel Justification Table Excerpt
The information included in the table must be provided for all personnel (direct or contractual) supported by federal funds as part of the HCCN project. Federal funds may not be used to pay the salary of an individual at a rate in excess of Federal Executive Level II of the Federal Executive Pay scale, which may change annually ($221,900 effective January 2024). This amount reflects an individual’s base salary, not including fringe benefits or any income that an individual may be permitted to earn outside of the duties to your organization. Further details are included in the FY 2024 HCCN NCC progress report instructions available on the HCCN technical assistance (TA) webpage.
| Staff Name | Position Title | FTE | Full Time Annual Base Salary | Adjusted Annual Salary | Federal Amount Requested | Change from Year 2 to Year 3 |
|---|---|---|---|---|---|---|
| J. Smith | Chief Executive Officer | 0.1 | $235,000 | $221,900 | $22,190 | Decreased FTE to 0.1 and increased salary by $X,XXX, resulting in a Federal Amount Requested increase by $XX,XXX |
| R. Doe | HCCN Program Lead | 1.00 | $125,000 | No adjustment needed | $125,000 | New hire and expanded position salary range |
| J. Jones | Quality Improvement Team Lead | 0.25 | $60,000 | No adjustment needed | $15,000 | New hire and expanded position salary range |
| H. Black | Program Coordinator | 1.00 | $58,000 | No adjustment needed | $58,000 | No change |
| TBD | Contractors | N/A | $XX,XXX | No change | ||
| TBD | Consultants | N/A | $XX,XXX | New consultant | ||
| TOTAL | $XXX,XXX | $XXX,XXX | ||||