SF424 Instructions

Instructions For Completing SF-424A Budget Information for Non-Construction Programs
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time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and
completing and reviewing the collection of information. Send comments regarding the burden estimate or any other
aspect of this collection of information, including suggestions for reducing this burden, to the Office of Management
and Budget, Paperwork Reduction Project (0348-0044), Washington, DC 20503.
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General Instructions
This form is designed so that application can be made for
funds from one or more grant programs. In preparing the
budget, adhere to any existing Federal grantor agency
guidelines which prescribe how and whether budgeted
amounts should be separately shown for different functions
or activities within the program. For some programs, grantor
agencies may require budgets to be separately shown by
function or activity. For other programs, grantor agencies
may require a breakdown by function or activity. Sections A,
B, C, and D should include budget estimates for the whole
project except when applying for assistance which requires
Federal authorization in annual or other funding period
increments. In the latter case, Sections A, B, C, and D
should provide the budget for the first budget period (usually
a year) and Section E should present the need for Federal
assistance in the subsequent budget periods. All
applications should contain a breakdown by the object class
categories shown in Lines a-k of Section B.
Section A. Budget Summary Lines 1-4 Columns (a) and
(b)
For applications pertaining to a single Federal grant program
(Federal Domestic Assistance Catalog number) and not
requiring a functional or activity breakdown, enter on Line 1
under Column (a) the Catalog program title and the Catalog
number in Column (b).
For applications pertaining to a single program requiring
budget amounts by multiple functions or activities, enter the
name of each activity or function on each line in Column (a),
and enter the Catalog number in Column (b). For
applications pertaining to multiple programs where none of
the programs require a breakdown by function or activity,
enter the Catalog program title on each line in Column (a)
and the respective Catalog number on each line in Column
(b).
For applications pertaining to multiple programs where one
or more programs require a breakdown by function or
activity, prepare a separate sheet for each program requiring
the breakdown. Additional sheets should be used when one

form does not provide adequate space for all breakdown of
data required. However, when more than one sheet is used,
the first page should provide the summary totals by
programs.
Lines 1-4, Columns (c) through (g)
For new applications, leave Column (c) and (d) blank. For
each line entry in Columns (a) and (b), enter in Columns (e),
(f), and (g) the appropriate amounts of funds needed to
support the project for the first funding period (usually a
year).
For continuing grant program applications, submit these
forms before the end of each funding period as required by
the grantor agency. Enter in Columns (c) and (d) the
estimated amounts of funds which will remain unobligated at
the end of the grant funding period only if the Federal
grantor agency instructions provide for this. Otherwise, leave
these columns blank. Enter in columns (e) and (f) the
amounts of funds needed for the upcoming period. The
amount(s) in Column (g) should be the sum of amounts in
Columns (e) and (f).
For supplemental grants and changes to existing grants, do
not use Columns (c) and (d). Enter in Column (e) the amount
of the increase or decrease of Federal funds and enter in
Column (f) the amount of the increase or decrease of nonFederal funds. In Column (g) enter the new total budgeted
amount (Federal and non-Federal) which includes the total
previous authorized budgeted amounts plus or minus, as
appropriate, the amounts shown in Columns (e) and (f). The
amount(s) in Column (g) should not equal the sum of
amounts in Columns (e) and (f).
Line 5 - Show the totals for all columns used.
Section B Budget Categories
In the column headings (1) through (4), enter the titles of the
same programs, functions, and activities shown on Lines 14, Column (a), Section A. When additional sheets are
prepared for Section A, provide similar column headings on
each sheet. For each program, function or activity, fill in the

total requirements for funds (both Federal and non-Federal)
by object class categories.

Line 12 -Enter the total for each of Columns (b)-(e). The
amount in Column (e) should be equal to the amount on Line
5, Column (f), Section A.

Line 6a-i - Show the totals of Lines 6a to 6h in each column.
Section D. Forecasted Cash Needs
Line 6j - Show the amount of indirect cost.
Line 6k -Enter the total of amounts on Lines 6i and 6j. For all
applications for new grants and continuation grants the total
amount in column (5), Line 6k, should be the same as the
total amount shown in Section A, Column (g), Line 5. For
supplemental grants and changes to grants, the total amount
of the increase or decrease as shown in Columns (1)-(4),
Line 6k should be the same as the sum of the amounts in
Section A, Columns (e) and (f) on Line 5.

Line 7 -Enter the estimated amount of income, if any,
expected to be generated from this project. Do not add
or subtract this amount from the total project amount.
Show under the program narrative statement the
nature and source of income. The estimated amount of
program income may be considered by the Federal
grantor agency in determining the total amount of the
grant.
Section C. Non-Federal Resources
Lines 8-11 Enter amounts of non-Federal resources that
will be used on the grant. If in-kind contributions are
included, provide a brief explanation on a separate sheet.
Column (a) -Enter the program titles identical to
Column (a), Section A. A breakdown by function
or activity is not necessary.
Column (b) -Enter the contribution to be made by
the applicant.
Column (c) -Enter the amount of the State’s cash
and in-kind contribution if the applicant is not a
State or State agency. Applicants which are a
State or State agencies should leave this column
blank.
Column (d) -Enter the amount of cash and inkind contributions to be made from all other
sources.
Column (e) - Enter totals of Columns (b), (c), and
(d).

Line 13 -Enter the amount of cash needed by quarter from
the grantor agency during the first year.
Line 14 -Enter the amount of cash from all other sources
needed by quarter during the first year.
Line 15 - Enter the totals of amounts on Lines 13 and 14.
Section E. Budget Estimates of Federal Funds Needed
for Balance of the Project
Lines 16-19 -Enter in Column (a) the same grant program
titles shown in Column (a), Section A. A breakdown by
function or activity is not necessary. For new applications
and continuation grant applications, enter in the proper
columns amounts of Federal funds which will be needed to
complete the program or project over the succeeding funding
periods (usually in years). This section need not be
completed for revisions (amendments, changes, or
supplements) to funds for the current year of existing grants.
If more than four lines are needed to list the program titles,
submit additional schedules as necessary.
Line 20 -Enter the total for each of the Columns (b)-(e).
When additional schedules are prepared for this Section,
annotate accordingly and show the overall totals on this line.
Section F. Other Budget Information
Line 21 -Use this space to explain amounts for individual
direct object class cost categories that may appear to be out
of the ordinary or to explain the details as required by the
Federal grantor agency.
Line 22 -Enter the type of indirect rate (provisional,
predetermined, final or fixed) that will be in effect during the
funding period, the estimated amount of the base to which
the rate is applied, and the total indirect expense.

Line 23 -Provide any other explanations or comments
deemed necessary.