The fiscal year (FY) 2025 Primary Care Association (PCA) Non-Competing Continuation (NCC) progress report requires you to submit a Budget Narrative for the upcoming 12-month budget period (July 1, 2025, to June 30, 2026).
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 align with federal limits.
This sample line-item Budget Narrative and Personnel Justification Table is a visual to be used as a reference and should be revised to reflect your project.
See the Budget Narrative section in the FY 2025 PCA NCC progress report instructions available on the PCA 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 in the Personnel Justification table(s).
| Budget Line Item | FY 2025 Budget Period Amount Requested (7/1/2025 – 6/30/2026) |
|---|---|
| L. Minjarez, Chief Executive Officer (CEO) | $XX,XXX |
| R. Perez, T/TA Director | $XXX,XXX |
| J. Jones, Project Manager | $XX,XXX |
| J. Rodriguez, Data Analyst | $XXX,XXX |
| P. Singh, Project Director | $XX,XXX |
| C. Pepper, Workforce Lead | $XX,XXX |
| TOTAL PERSONNEL | $XXX,XXX |
Fringe Benefits
Fringe benefits must be directly proportional to the personnel costs.
| Budget Line Item | FY 2025 Budget Period Amount Requested (7/1/2025 – 6/30/2026) |
|---|---|
| FICA @ X.XX% | $X,XXX |
| Health Insurance Coverage @ X% | $X,XXX |
| Retirement @ X% | $X,XXX |
| Unemployment & Workers Compensation @ X% | $X,XXX |
| Disability @ X% | $X,XXX |
| Tuition Reimbursement | $X,XXX |
| TOTAL FRINGE @ X% | $X,XXX |
Travel
List expenses associated with travel for staff to attend or lead PCA-related meetings, trainings, or workshops.
| Budget Line Item | FY 2025 Budget Period Amount Requested (7/1/2025 – 6/30/2026) |
|---|---|
| Conference participation, Trip Total = Airfare ($XXX for each FTE) + hotel and transportation expense ($XXX for each FTE x Y days) | $X,XXX |
| Workshop participation, Trip Total = Airfare ($XXX for each FTE) + hotel and transportation expense ($XX for each FTE x Y days) + training fee (X trainings @ $XX for each FTE) | $X,XXX |
| Local travel to meet with health center staff, Trip Total = Mileage reimbursement (XXX miles @ $X.XX per mile) | $X,XXX |
| TOTAL TRAVEL | $XX,XXX |
Equipment
Include items of movable equipment (for example, tangible/movable personal property) that costs $10,000 or more and will last one year or more.
| Budget Line Item | FY 2025 Budget Period Amount Requested (7/1/2025 – 6/30/2026) |
|---|---|
| 1 printer and fax combo @ $X,XXX needed for materials distribution | $XX,XXX |
| TOTAL EQUIPMENT | $XX,XXX |
Supplies
Include items that cost less than $10,000 per unit and other supplies.
| Budget Line Item | FY 2025 Budget Period Amount Requested (7/1/2025 – 6/30/2026) |
|---|---|
| Office Supplies: $XX per month x 12 months | $X,XXX |
| Educational Supplies: X Adobe Professional software licenses at $XX each | $X,XXX |
| TOTAL SUPPLIES | $X,XXX |
Contractual
Provide a clear explanation of each contract purpose. Include how you estimated costs and the specific contract deliverables.
Note: For an individual contractor who is not considered a consultant, please provide the number of hours that the individual will be working and their hourly rate, which cannot exceed $106.63 per hour, based on the 2024 federal salary limit.
| Budget Line Item | FY 2025 Budget Period Amount Requested (7/1/2025 – 6/30/2026) |
|---|---|
| Data Strategy Inc. (data strategy for T/TA evaluation), fixed price contract; remote (no travel) | $X,XXX |
| Consulting Partners (workforce T/TA consultants): XXX hours, @ $XXX/hour, remote (no travel) | $X,XXX |
| TOTAL CONTRACTUAL | $X,XXX |
Other
| Budget Line Item | FY 2025 Budget Period Amount Requested (7/1/2025 – 6/30/2026) |
|---|---|
| Printing Services: $X per brochure x 2,500 copies | $X,XXX |
| Utilities: $XXX/month x 12 months | $X,XXX |
| TOTAL OTHER | $X,XXX |
Total Costs
| Budget Line Item | FY 2025 Budget Period Amount Requested (7/1/2025 – 6/30/2026 |
|---|---|
| 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 must be included under Attachment 8: Other Relevant Documents. |
$X,XXX |
| TOTAL COSTS | $X,XXX |
Sample personnel justification tables exerpts
Provide information for all personnel paid with federal funds. Use one table for direct hire staff, and one for contractors.
Do not use federal funds to pay anyone more than Federal Executive Level II of the Federal Executive Pay scale. This amount may change annually ($221,900, as of January 2024). This applies to the base salary. It does not include fringe benefits or outside income.
Refer to the FY 2025 PCA NCC Instructions available on the PCA TA webpage for further guidance.
Table 1: Personnel justification table for direct hire staff
| Staff Name | Position Title | % of FTE | Full-Time Base Salary | Adjusted Annual Salary* | Federal Amount Requested | Change from previous year |
|---|---|---|---|---|---|---|
| L. Minjarez | Chief Executive Officer | 15 | $225,000 | $221,900 | $33,285 | |
| P. Singh | Project Director | 5 | $125,000 | No adjustment needed | $62,500 | |
| R. Perez | T/TA Director | 100 | $125,000 | No adjustment needed | $125,000 | |
| J. Jones | Project Manager | 100 | $90,000 | No adjustment needed | $90,000 | |
| J. Rodriguez | Data Analyst | 100 | $115,000 | No adjustment needed | $115,000 | |
| C. Pepper | Workforce Lead | 100 | $50,000 | No adjustment needed | $50,000 |
Total: $475,785
*Use this column only when the salary is over the limitation of $221,900.
Table 2: Personnel justification table for contractors
| Staff Name | Position Title | FTE | Full-Time Base Salary | Adjusted Annual Salary* | Federal Amount Requested | Change from previous year |
|---|---|---|---|---|---|---|
| TBD | Data Strategy Inc. (Fixed price contract; contractor 1 of 3) | N/A | N/A | N/A | $15,000 | |
| TBD | Data Strategy Inc. (Fixed price contract; contractor 2 of 3) | N/A | N/A | N/A | $15,000 | |
| TBD | Data Strategy Inc. (Fixed price contract; contractor 3 of 3) | N/A | N/A | N/A | $15,000 |
Total: $45,000