Budget Narrative Overview
The fiscal year (FY) 2023 State and Regional Primary Care Association Cooperative Agreements (PCA) Non-Competing Continuation (NCC) progress report requires you to submit a Budget Narrative.
The Budget Narrative should clearly explain the amount requested for each line item in Section B of the SF-424A Budget Information form. Budget information must be provided for the upcoming 12-month budget period (July 1, 2023 to June 30, 2024). Include detailed calculations explaining how each line-item expense was derived (e.g., cost per unit).
The sample line-item Budget Narrative shown provides an outline for reference only and should be revised as needed to meet the needs of your proposed project. The sample 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. See the Budget Narrative Instructions section in the FY 2023 PCA NCC Progress Report Instructions available on the PCA technical assistance (TA) webpage for detailed guidance on how to complete the Budget Narrative.
Sample Budget Narrative
Personnel
Include budget details for each staff position as listed in this Personnel Justification sample.
| Budget Line Item | FY 2023 Budget Period Amount Requested (7/1/2023-6/30/2024) |
|---|---|
| J. Smith, Chief Executive Officer, 0.50 FTE | $XXX,XXX |
| T. Doe Program Lead, 1.00 FTE | $XX,XXX |
| D. Jones, Data Program Analyst, 0.25 FTE | $XX,XXX |
| C. Pepper, Workforce Lead, 1.00 FTE | $XX,XXX |
| TOTAL PERSONNEL | $XXX,XXX |
Fringe Benefits
| Budget Line Item | FY 2023 Budget Period Amount Requested (7/1/2023-6/30/2024) |
|---|---|
| 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
| Budget Line Item | FY 2023 Budget Period Amount Requested (7/1/2023-6/30/2024) |
|---|---|
| One day trip for C. Pepper to lead a workshop on Y, at X destination: Airfare @ $XXX + Per Diem @ $XX/day + Ground Transportation @ $XX/day + Lodging @ $XX/day=Trip Total | $X,XXX |
| Two day/one night trip for D. Jones to attend conference, at A destination: Airfare @ $XXX + Lodging @ $XXX/day + Per Diem @ $XX/day + Ground Transportation @ $XX/day + Conference registration fees = Trip Total | $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 = Trip Total | $X,XXX |
| TOTAL TRAVEL | $X,XXX |
Equipment
Include items of movable equipment 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 (7/1/2023-6/30/2024) |
|---|---|
| 1 printer and fax combo @ $X,XXX needed for materials distribution | $X,XXX |
| TOTAL EQUIPMENT | $X,XXX |
Supplies
Include equipment items that cost less than $5,000 each per unit and other supplies.
| Budget Line Item | FY 2023 Budget Period Amount Requested (7/1/2023-6/30/2024) |
|---|---|
| Office Supplies: ($XX per month x 12 months) | $XXX |
| Educational Supplies: 6 Adobe Professional software licenses at $XX each | $X,XXX |
| TOTAL SUPPLIES | $X,XXX |
Contractual
| Budget Line Item | FY 2023 Budget Period Amount Requested (7/1/2023-6/30/2024) |
|---|---|
| Technical setup of 4 interactive training webinars @ $XX/hour, remote (no travel) | $XXX |
| Two consultants on telehealth implementation to provide recommendation road map for health centers: 160 hours, @ $150/hour, remote (no travel) | $XXX |
| TOTAL CONTRACTUAL | $X,XXX |
Other
| Budget Line Item | FY 2023 Budget Period Amount Requested (7/1/2023-6/30/2024) |
|---|---|
| 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 2023 Budget Period Amount Requested (7/1/2023-6/30/2024) |
|---|---|
| TOTAL DIRECT CHARGES (Sum of TOTAL Expenses tables above (e.g., Personnel, Fringe Benefits, Travel, Equipment, Supplies, Contractual, and Other) | $X,XXX |
|
TOTAL INDIRECT CHARGES (X.XX% Indirect Rate) Note: Approved indirect cost rate is included under Attachment 8: Other Relevant Documents. |
$X,XXX |
| TOTAL COSTS | $X,XXX |
Sample Personnel Justification Table
The information included in the table must be provided for all personnel (direct or contractual) supported by federal funds as part of the PCA 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 ($203,700 as of January 2022). This amount reflects an individual’s base salary, not including fringe benefits and any income that an individual may be permitted to earn outside of the duties to your organization. Further details are included in the FY 2023 PCA NCC Progress Report Instructions available the PCA TA webpage.
| Staff Name | Position Title | FTE | Full Time Base Salary | Adjusted Annual Salary | Federal Amount Requested | Change from Year 3 to Year 4 |
|---|---|---|---|---|---|---|
| J. Smith | Chief Executive Officer | 0.5 | $204,400 | $203,700 | $101,850 | Increased FTE by 0.1 to accommodate added responsibilities overseeing EHE activities, filling in for HIV coordinator role as former coordinator resigned. |
| T. Doe | Program Lead | 1.00 | $95,950 | No adjustment needed | $95,950 | No Change |
| D. Jones | Data Program Analyst | 0.25 | $72,000 | No adjustment needed | $16,250 | New Hire, increase salary range |
| C. Pepper | Workforce Lead | 1.00 | $50,000 | No adjustment needed | $50,000 | No Change |
| TBD | Contractor | N/A | $XXX,XXX | No Change | ||
| TBD | Consultant | N/A | $XXX,XXX | New contractor | ||
| TOTAL | $XXX,XXX | $XXX,XXX |