INSTRUCTIONS FOR THE SF-424A

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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 non-Federal 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 1-4, 

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 6a-i - Show the totals of Lines 6a to 6h in each column. 

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 6. 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 

SF-424A (Rev 7-2009) Page 3 
INSTRUCTIONS FOR THE SF-424A (continued)

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 contributions 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 in-kind 

contributions to be made from all other sources. 

Column (e) - Enter totals of Columns (b), (c), and 

(d). 

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. 

Section D. Forecasted Cash Needs

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. 

SF-424A (Rev 4-2012) Page 4