BUDGET INFORMATION - Non-Construction Programs OMB Approval No. 0348-0044 

SECTION A - BUDGET SUMMARY 

g of Federal 

ic Assistance 

Number 

(b) 

Estimated Unobligated Funds New or Revised Budget 

Federal 

(c) 

Non-Federal 

(d) 

Federal 

(e) 

Non-Federal 

(f) 

Total 

(g) 

$ $ $ $ $ $ $ $ $ $ 

SECTION B - BUDGET CATEGORIES 

GRANT PROGRAM, FUNCTION OR ACTIVITY Total (1) (2) (3) (5)

$ $ $ $ $ 

um of 6a-6h) 

d 6j) $ $ $ $ $ 

$ $ $ $ $ 

Authorized for Local Reproduction Standard Form 424A (Rev. 7-97) 

 Prescribed by OMB Circular A-102

SECTION C - NON-FEDERAL RESOURCES 

 Program (b) Applicant (c) State (d) Other Sources (e) TOTALS 

$ $ $ $ 

$ $ $ $ 

SECTION D - FORECASTED CASH NEEDS 

Total for 1st Year 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter 

$ $ $ $ $ 

 14) $ $ $ $ $ 

TION E - BUDGET ESTIMATES OF FEDERAL FUNDS NEEDED FOR BALANCE OF THE PROJECT 

 Program FUTURE FUNDING PERIODS (Years) 

(b) First (c) Second (d) Third (e) Fourth 

$ $ $ $ 

$ $ $ $ 

SECTION F - OTHER BUDGET INFORMATION 

22. Indirect Charges: 

Authorized for Local Reproduction Standard Form 424A (Rev. 7-97) Page 2 
INSTRUCTIONS FOR THE SF-424A


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SEND IT TO THE ADDRESS PROVIDED BY THE SPONSORING AGENCY. 

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 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 

SF-424A (Rev. 7-97) 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 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 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. 7-97) Page 4