Instructions

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SF-424A Budget Information - Non-Construction Programs (SF-424A):
OMB Number
4040-0006
Expiration
2/28/2022
Field Number
Proposed Changes to Form
Section A - Budget Summary
1. Budget Summary Lines 1-4 No change to original form.
Columns (a) and (b)

1-a. Grant Program Function No change to original form.
or Activity (a)
1-b. Catalog of Federal
1-b. Assistance Listing Number (b)
Domestic Assistance Number
(b)
1-c. Estimated Unobligated
No change to original form.
Federal Funds (c)

1-d. Estimated Unobligated
Non-Federal Funds (d)

No change to original form.

1-e. New or Revised Budget
Federal (e)

No change to original form.

1-f. New or Revised Budget
Non-Federal Funds (f)

No change to original form.

1-g. Total (g)

No change to original form.

5. Totals

No change to original form.

Section B - Budget Categories
6. Object Class Categories
6-1. thru 6-4. Grant Program, No change to original form.
Function, or Activity

6-a. Personnel

No change to original form.

6-b. Fringe Benefits

No change to original form.

6-c. Travel

No change to original form.

6-d. Equipment

No change to original form.

6-e. Supplies

No change to original form.

6-f. Contractual

No change to original form.

6-g. Construction

No change to original form.

6-h. Other

No change to original form.

6-i. Total Direct Charges (sum No change to original form.
of 6a-6h)
6-j. Indirect Charges
No change to original form.

6-k. Totals (sum of 6i and 6j) No change to original form.

7. Program Income

No change to original form.

Section C - Non-Federal Resources
8-a.(a) Grant Program
No change to original form.

8-b.(b) Applicant Contribution No change to original form.
for Non-Federal Resources
8-c.(c) State Contribution for No change to original form.
Non-Federal Resources
8-d.(d) Other Sources of
No change to original form.
Contribution for Non-Federal
Resources
8-e.(e) Total of Non-Federal No change to original form.
Resources for Grant Program
sum of line (a) through (d)
12-b. thru 12-e. Total (sum of No change to original form.
lines 8-11)
Section D - Forecasted Cash Needs
13. Federal Total for 1st Year No change to original form.
13. Federal Forecasted Cash
Needs for 1st Quarter
13. Federal Forecasted Cash
Needs for 2nd Quarter

No change to original form.
No change to original form.

13. Federal Forecasted Cash No change to original form.
Needs for 3rd Quarter
13. Federal Forecasted Cash No change to original form.
Needs for 4th Quarter
14. Federal Total for 1st Year No change to original form.
14. Non-Federal Forecasted
Cash Needs for 1st Quarter
14. Non-Federal Forecasted
Cash Needs for 2nd Quarter

No change to original form.

14. Non-Federal Forecasted
Cash Needs for 3rd Quarter
14. Non-Federal Forecasted
Cash Needs for 4th Quarter

No change to original form.

No change to original form.

No change to original form.

15. TOTAL (sum of lines 13 No change to original form.
and 14)
15. Total Forecasted 1st Year No change to original form.
15. Total Forecasted 1st
Quarter

No change to original form.

15. Total Forecasted 2nd
Quarter

No change to original form.

15. Total Forecasted 3rd
Quarter

No change to original form.

15. Total Forecasted 4th
Quarter

No change to original form.

Section E - Budget Estimates of Federal Funds Needed for Balance of the Project
16-a.(16-19) (a) Grant
No change to original form.
Program
Future Funding Periods
16-b.(b) First Future Funding No change to original form.
Period (year)
No change to original form.
16-c.(c) Second Future
Funding Period (year)
16-d.(d) Third Future Funding No change to original form.
Period (year)
16-e.(e) Forth Future Funding No change to original form.
Period (year)
20. Total (sum of lines 16 –
No change to original form.
19)
Section F - Other Budget Information
21. Direct Charges
No change to original form.
22. Indirect Charges

No change to original form.

23. Remarks

No change to original form.

(SF-424A): Form Instructions

Current Form Instructions
For applications pertaining to a single federal grant program (Catalog
of Federal Domestic Assistance 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). The
Catalog number will be in the format ##.### (e.g., 93.061 for Catalog
program title “Innovations in Applied Public Health Research”).

Enter the name of the activity or function.
Enter the Catalog of Federal Domestic Assistance Number.
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 the 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 amounts plus or minus, as appropriate, the
amounts shown in Columns (e) and (f). The amount(s) in Column (go)
should not equal the sum of the amounts in Columns (e) and (f).

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 the 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 amounts plus or minus, as appropriate, the
amounts shown in Columns (e) and (f). The amount(s) in Column (go)
should not equal the sum of the amounts in Columns (e) and (f).
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 the 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 amounts plus or minus, as appropriate, the
amounts shown in Columns (e) and (f). The amount(s) in Column (go)
should not equal the sum of the amounts in Columns (e) and (f).

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 the 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 amounts plus or minus, as appropriate, the
amounts shown in Columns (e) and (f). The amount(s) in Column (go)
should not equal the sum of the amounts in Columns (e) and (f).
Total for Row 1a – 1f. If using electronic form, these numbers are
auto-calculated.
Totals for each column. If using electronic form, these numbers are
auto-calculated.

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 Grant Program,
Function or Activity, fill in the total requirements for funds (both
federal and non-federal) by object class categories. If using the
Budget Information form through Grants.gov, the Grant Program,
Function, or Activity is pre-populated by the Grant Program Function
or Activity from column (A) in Section A – Budget Summary.
Enter funds required for personnel from the selected program. If not
applicable, leave blank.

Enter funds required for fringe benefits from the selected program. If
not applicable, leave blank.

Enter funds required for travel from the selected program. If not
applicable, leave blank.

Enter funds required for equipment from the selected program. If not
applicable, leave blank.

Enter funds required for supplies from the selected program. If not
applicable, leave blank.

Enter funds required for contractual costs from the selected program.
If not applicable, leave blank.

Enter funds required for construction from the selected program. If
not applicable, leave blank.

Enter funds required for other costs from the selected program. If not
applicable, leave blank.

Sum of 6a – 6h. If using electronic form, these numbers are autocalculated.
Enter the amount of indirect cost. If not applicable, leave blank.

Enter the total of amounts on Lines 6i and 6j. (This amount is autocalculated if using Grants.gov.) 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. If using electronic form, these numbers
are auto-calculated.
Enter the estimated amount of total income, if any, expected to be
generated from this project. If not applicable, leave blank.

Name of the grant program from which funds will be derived.
Defaults to the corresponding program name in section A, but may be
overwritten if called for by the instructions for this funding
opportunity.
Enter resources provided by the applicant for the selected program. If
not applicable, leave blank.
Enter resources provided by one or more states for the selected
program. If not applicable, leave blank.
Enter resources provided by the other sources (e.g. donors) for the
selected program. If not applicable, leave blank.
Total Sum of 8(b) – 8(d)
Total for each column. If using electronic form, these numbers are
auto-calculated.
Sum of Federal 1st Quarter – 4th Quarter Forecasted Cash Needs. If
using electronic form, these numbers are auto-calculated.
Enter the forecasted cash needs from federal sources for the first
quarter of the first program year. If not applicable, leave blank.
Enter the forecasted cash needs from federal sources for the second
quarter of the first program year. If not applicable, leave blank.
Enter the forecasted cash needs from federal sources for the third
quarter of the first program year. If not applicable, leave blank.
Enter the forecasted cash needs from federal sources for the fourth
quarter of the first program year. If not applicable, leave blank.
Sum of Federal 1st Quarter – 4th Quarter Forecasted Cash Needs. If
using electronic form, these numbers are auto-calculated.
Enter the forecasted cash needs from federal sources for the first
quarter of the first program year. If not applicable, leave blank.
Enter the forecasted cash needs from federal sources for the second
quarter of the first program year. If not applicable, leave blank.
Enter the forecasted cash needs from federal sources for the third
quarter of the first program year. If not applicable, leave blank.
Enter the forecasted cash needs from federal sources for the fourth
quarter of the first program year. If not applicable, leave blank.

Total for each column. If using electronic form, these numbers are
auto-calculated.
Total Sum of 1st Year Federal and Non-Federal Forecasted Cash
Needs. If using electronic form, these numbers are auto-calculated.
Total 1st Quarter Federal and Non-Federal Forecasted Cash Needs. If
using electronic form, these numbers are auto-calculated.
Total 2nd Quarter Federal and Non-Federal Forecasted Cash Needs. If
using electronic form, these numbers are auto-calculated.
Total 3rd Quarter Federal and Non-Federal Forecasted Cash Needs. If
using electronic form, these numbers are auto-calculated.
Total 4th Quarter Federal and Non-Federal Forecasted Cash Needs. If
using electronic form, these numbers are auto-calculated.

or Balance of the Project
Name of the grant program from which funds will be derived.
Defaults to the corresponding program name in section A, but may be
overwritten if called for by the instructions for this funding
opportunity.
Enter the estimated federal funds that will be required in the first
funding year for the selected program.
Enter the estimated federal funds that will be required in the second
funding year for the selected program.
Enter the estimated federal funds that will be required in the third
funding year for the selected program.
Enter the estimated federal funds that will be required in the fourth
funding year for the selected program.
Total Sum of Estimated Federal Funds needed for balance of project
per year. Auto-calculated.
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.
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.
Provide any other explanations or comments deemed necessary.

Proposed Changes to Form Instructions
For applications pertaining to a single federal grant program (Assistance Listing number, formerly
known as the Catalog of Federal Domestic Assistance number) and not requiring a functional or
activity breakdown, enter on Line 1 under Column (a) the Assistance Listing program title, Notice
of Funding Opportunity (NOFO) number, Program Code, and/or Grant Number. Enter in Column
(b) the Assistance Listing number. The Assistance Listing number will be in the format ##.###
(e.g., 93.564 Child Support Enforcement Research; 93.570 Community Services Block Grant
Discretionary Awards). The NOFO number is identified on the opportunity. The Program Code is
usually two letters (e.g., FD, EF, CH). The grant number is identified on the award, if applicable.
Enter the name of the Assistance Listing (i.e., Grant Program Name), NOFO number, Program
Code, or Grant Number.
Enter the Assistance Listing Number.
Unobligated Federal funds balance is the amount of federal funds authorized under a Federal award
that the non-Federal entity has not obligated. For new applications, leave Column (c) blank. For
continuing grant program applications, submit these forms before the end of each funding
period as required by the grantor agency. If directed by the grantor agency, for each line entry in
Columns (a) and (b), enter in Column (c) the estimated amount of federal funds which will remain
unobligated at the end of the funding period (usually a year). Otherwise, leave this column blank.
The unobligated amount does not include commitments that have not yet been disbursed. For
supplemental grants and changes to existing grants, leave Columns (c) blank.

Unobligated non-Federal funds balance is the amount of non-federal funds required under a Federal
award that the non-Federal entity has not obligated towards the project, or was waived by the
grantor agency, or otherwise not being used. For new applications, leave Column (d) blank. For
continuing grant program applications, submit these forms before the end of each funding
period as required by the grantor agency. If directed by the grantor agency, enter in Column (d) the
estimated amount of non-federal funds which will remain unobligated at the end of the grant
funding period (usually a year).
Otherwise, leave the column blank. For supplemental grants and changes to existing grants,
leave Column (d) blank.

Federal share is the portion of project costs that are paid by Federal funds. For new applications,
for each line entry in Columns (a) and (b), enter in Column (e) the estimated federal 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 (e) the amount of federal funds needed for the upcoming funding period.
For supplemental grants, enter in Column (e) the additional federal funds being requested. For
changes to existing grants, enter in Column (e) the amount of the increase or decrease of federal
funds.

Non-federal share (cost sharing or matching) is the portion of project costs not paid by Federal
funds (unless otherwise authorized by Federal statute). Leave blank if there is no non-federal funds
required or a non-federal funds waiver (if applicable) is requested for the grant program, function,
or activity. For new applications, for each line entry in Columns (a) and (b), enter in Columns (f)
the amounts of non-federal funds that is intended to be contributed 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 Column (f)
the amounts of non-federal funds that is intended to be contributed to support the upcoming period.
For supplemental grants, enter in Column (f) any additional non-federal funds that is intended to
be contributed. For changes to existing grants, enter in Column (f) the amount of the increase or
decrease of non-federal funds that is intended to contributed.

Total is the sum of federal and non-federal funds per line entry. For each line entry in Columns (a)
and (b), enter in Column (g) the total of the amounts listed under federal and non-federal funding
(Columns (c), (d), (e), and(f)). If using the electronic form, these numbers are auto-calculated.
Total is the sum of the totals identified in each column. Calculate the total for each column. If
using electronic form, these numbers are auto-calculated.

No change to original instructions.

Enter funds required for compensation of personnel from the selected program. Costs of employee
salaries and wages engaged in activities under the program. See grantor agency regulations (e.g., 2
CFR §200.430; 45 CFR §75.430) for more information on allowable compensation personnel
costs. Do not include the personnel costs of consultants, contractors and subrecipients under this
category. If not applicable, leave blank.
Enter funds required for compensation of fringe benefits from the selected program. Costs of
employee fringe benefits are allowances and services provided by employers to their employees in
addition to regular salaries and wages. For more information on fringe benefits, please refer to the
grantor agency regulations regarding compensation fringe benefits (e.g., 2 CFR §200.431; 45 CFR
§75.431). Do not include the fringe benefits of consultants, contractors, and subrecipients, because
those costs should be listed under the “Contractual” category as part of the total value of the
contract or agreement. Typically, fringe benefit amounts are determined by applying a calculated
rate for a particular class of employee (full-time or part-time) to the salary and wages requested.
Fringe rates are often specified in the approved indirect cost rate agreement. Fringe benefits may be
treated as a direct cost or indirect cost in accordance with the applicant's accounting practices. Only
fringe benefits as a direct cost should be entered under this category. If not applicable, leave blank.

Enter funds required for travel from the selected program. Costs of project-related travel (i.e.,
transportation, lodging, subsistence, and other related items) by employees who are in travel status
on official business of the non-Federal entity. Travel by non-employees such as consultants,
contractors or subrecipients should be included under the “Contractual” category. Local travel for
employees in non-travel status should be listed on the "Other" category. Travel costs should be
developed in accordance with the applicant's travel policies and grantor agency regulations (e.g., 2
CFR §200.474; 45 CFR §75.474). If not applicable, leave blank.
Enter funds required for equipment from the selected program. "Equipment" means tangible
personal property (including information technology systems) having a useful life of more than one
year and a per-unit acquisition cost that equals or exceeds the lesser of: (a) the capitalization level
established by the organization for the financial statement purposes, or (b) $5,000. (Note:
Acquisition cost means the net invoice unit price of an item of equipment, including the cost of any
modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the
purpose for which it is acquired. Ancillary charges, such as taxes, duty, protective in- transit
insurance, freight, and installation, shall be included in, or excluded from, acquisition cost in
accordance with the non-Federal entity's regular written accounting practices.) For more
information, please see grantor agency regulations (e.g., 2 CFR§§200.2, 200.313, and 200.439; 45
CFR §§75.2, 75.320, and 75.439). If not applicable, leave blank.
Enter funds required for supplies from the selected program. Tangible personal property other than
those included in the Equipment category. A computing device is a supply if the acquisition cost is
less than the lesser of the capitalization level established by the non-Federal entity for financial
statement purposes or $5,000, regardless of the length of its useful life. For more information,
please see the grantor agency requirements (e.g., 2 CFR §§200.2, 200.314, and 200.453; 45 CFR
§§ 75.2, 75.321, and 75.453). If not applicable, leave blank.
Enter funds required for contractual costs from the selected program. Cost of all contracts except
those that should be placed under other categories such as equipment, supplies, or construction. In
accordance with grantor agency regulations, if applicable, procurement standards (e.g., 2 CFR
§§200.317 - 200.327; 45 CFR §§75.326 - 75.340) and subaward requirements (e.g., 2 CFR
§§200.331 - 200.333; 45 CFR §§75.351 - 75.353) must be followed. Include third-party evaluation
contracts, procurement contracts, and subawards. Costs related to individual consultants should be
listed in the "Other" category. If applicable and charged as a direct cost, include third-party renting
or leasing agreements for equipment; and, third-party renting or leasing agreements for real
property (building, facility, administrative office, space, structure, land, and other real property)
used specifically for the program. Do not include real property owned by the recipient or are
arrangements considered “less-than-arms-length”, “sale and lease back”, “finance lease” per
Financial Accounting Standards Board (FASB), “financed purchase” per Government Accounting
Standards Board (GASB) standards because if charged as: 1) a direct cost, costs should be listed
under the “Other” category and are allowable only up to the amount that would have been allowed
had the recipient owned the property or purchased the property on the date the agreement was
executed; or 2) as an indirect cost, costs should be included under the “Indirect” category. These
costs must be treated as either direct or indirect costs, not both. For more information, see grantor
agency regulations (e.g., 2 CFR 200.2, 200.414, 200.430 - 200.431, 200.434, 200.436, and
200.439; 45 CFR §75.2, 75.414, 75.430-75.431, 75.434, 75.436, and 75.439). If not applicable,
leave blank.

Enter funds required for construction or major renovation for the selected program. Construction
and major renovation are unallowable in the absence of specific statutory authority.
Construction means the creation of a building, structure or facility, including the installation of
equipment, site preparation, landscaping, associated roads parking, environmental mitigation and
utilities, which provides space not previously available. It includes freestanding structures,
additional wings or floors, enclosed courtyards or entryways, and any other means to provide
usable space that did not previously exist (excluding temporary facilities). Major Renovation
(A&R) is considered a structural change (e.g., to the foundation, roof, floor, or exterior or loadbearing walls of a facility, or an extension to an existing facility) to achieve the following: increase
the floor area; and/or change function and purpose of an existing building, structure, or facility.
Some grantor agencies use a dollar amount to distinguish between minor and major A&R, i.e., a
major renovation threshold, for the entire project period per parcel. Please seek grantor agency
guidance if intending to enter an amount under this line item. Grantor agencies may require
additional information be provided before non-Federal entities proceed and/or incur costs under
this category. This line may be subject to additional requirements, OMB forms, and grantor agency
review. If not applicable or unallowable under the grant program, leave blank.
Enter the total of all other costs for the selected program, to include costs not listed elsewhere in
this form. Such costs, where applicable and allowed under the program, may include, but are not
limited to: individual consultant costs; local travel; insurance (not included under the Fringe
category); medical and dental costs (non-personnel); professional service costs (e.g., audit
charges); depreciation of equipment and real property (when not treated as an indirect cost),
printing and publications, training costs (such as tuition and stipends), staff development costs, and
administrative costs (when not treated as an indirect cost). Purchase and/or acquisition costs,
including financing and interest payments, of real property are unallowable in the absence of
specific statutory authority. Please seek grantor agency guidance if intending to enter financing
and interest amounts under the "Other" category. Grantor agencies may require additional
information be provided before non-Federal entities proceed and/or incur such costs and may be
subject to additional requirements, OMB forms, and grantor agency review. If not applicable or
unallowable under the grant program do not include thes costs. Any other real property owned by
the recipient or arrangements considered "less-than-arms-length", "sale and lease back", "finance
lease" per the FASB, "financed purchase" per GASB standards intended to be proposed or claimed
for use, if applicable and allowed under the program, and in accordance with grantor agency
regulations (e.g., 2 CFR §§200.436 and 200.465; 45 CFR §§75.436 and 75.465) may be included
under the "Other" category. However, the justification of these costs must include: the allocable
percentage and total dollar amount; the depreciation amount with type of method and calculation
used; tax amount (if applicable); insurance amount and what it covers; maintenance and repair
amounts with details on each type of expense proposed and its associated cost; minor A&R (if any)
with specifics for each type of proposed expense and its associated cost; the ownership type (e.g.,
owned, leased, or intent to lease); clearly show the computation, and provide other information that
supports the amount requested. Any cost above the allowed amount, per regulations, are the
responsibility of the non-Federal entity. Do not include costs of third-party renting or leasing real
property and equipment because those costs should be under the “Contractual” category. If not
applicable, leave blank.
No change to original instructions.
Enter the amount of indirect cost in accordance with the program requirements, negotiated indirect
cost rate agreement, or the 10% de minimis rate. Costs must be consistently charged as either
indirect or direct costs, but may not be double charged or inconsistently charged as both. For more
information, please see the grantor agency requirements (e.g., 2 CFR §§200.2, 200.403 - 200.405,
and 200.412 - 200.414; 45 CFR §§ 75.2, 75.403 - 75.405, and 75.412 - 75.414). If not applicable,
leave blank.

No change to original instructions.

Enter the estimated amount of total program income, if any, expected to be directly generated by or
earned from this project. Program income includes but is not limited to, income from fees for
services performed, the use or rental of real or personal property acquired under federally-funded
projects, the sale of commodities or items fabricated under an award, license fees and royalties on
patents and copyrights, and interest on loans made with award funds. For more information, please
see the grantor agency requirements (e.g., 2 CFR §§200.2 and 200.307; 45 CFR §§ 75.2 and
75.307). If not applicable, leave blank.
Name of the grant program from which funds will be derived. Defaults to the corresponding
program name in section A, but may be overwritten if called for by the instructions for the Notice
of Funding Opportunity.
No change to original instructions.
No change to original instructions.
No change to original instructions.
Total Sum of 8(b) through 8(d).
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.

No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.

No change to original instructions.

Enter the estimated federal funds that will be required in the first future funding period (the period
following the period for which the report is prepared) for the selected program.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
No change to original instructions.
Enter the type of indirect rate (provisional, predetermined, final or fixed) or 10% de minimis rate
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.
No change to original instructions.

SF-424C Budget Information for Construction Programs (SF-424C) V2.0: Form Instructions
OMB Number
4040-0008
Expiration
2/28/2022
Field Number
1. Administration and Legal
expenses

Current Form Information
a. Total Cost of Administrative and legal expenses
b. Costs Not Allowable for Participation in Administration
and Legal Expenses
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov

2. Land, structures, rights-of-way, a. Total Cost of Land, structures, rights-of-way, appraisals,
appraisals, etc.
etc.
b. Costs Not Allowable for Participation in Land,
structures, rights-of-way, appraisals, etc.
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov
a. Total Cost of Relocation expenses and payments
3. Relocation expenses and
b. Costs Not Allowable for Participation in Relocation
payments
expenses and payments
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov
4. Architectural and engineering
a. Total Cost of Architectural and engineering fees
fees
b. Costs Not Allowable for Participation in Architectural
and engineering fees
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov

5. Other architectural and
engineering fees

a. Total Cost of Other Architectural and engineering fees
b. Costs Not Allowable for Participation in Other
Architectural and engineering fees
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov

6. Project inspection fees

a. Total Cost of Project inspection fees
b. Costs Not Allowable for Participation in Project
Inspection fees
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov

7. Site work

a. Total Cost of Site work
b. Costs Not Allowable for Participation in Site work
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov
a. Total Cost of Demolition and removal
b. Costs Not Allowable for Participation in Demolition and
removal
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov
a. Total Cost of Construction
b. Costs Not Allowable for Participation in Construction
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov

8. Demolition and removal

9. Construction

10. Equipment

a. Total Cost of Equipment
b. Costs Not Allowable for Participation in Equipment
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov

11. Miscellaneous

a. Total Cost of Miscellaneous
b. Costs Not Allowable for Participation in Miscellaneous
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov

12. SUBTOTAL (sum of lines 111)

a. Sum of lines 1-11 for Total Costs
b. Sum of lines 1-11 for Costs Not Allowable for
Participation
c. Sum of lines 1-11 for Total Allowable Costs (Columns
a-b) Calculated automatically if submitted via Grants.gov

13. Contigencies

a. Total Cost of Contingencies
b. Costs Not Allowable for Participation in Contingencies
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov

14. SUBTOTAL

a. Sum of lines 12-13 for Total Cost
b. Sum of lines 12-13 for Costs Not Allowable for
Participation
c. Sum of lines 12-13. Calculated automatically if
submitted via Grants.gov

15. Project (program income)

a. Total Cost of Project (program) income
b. Costs Not Allowable for Participation in Project
(program) income
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov

16. TOTAL PROJECT COSTS
(subtract #15 from #14)

a. Total Cost of Total Project Costs
b. Total of Costs Not Allowable for Participation
c. Total Allowable Costs Calculated automatically if
submitted via Grants.gov
Enter eligible costs from line 16c. Multiply x Federal
percentage share %.

17. Federal assistance requested,
calculate as follows: (Consult
Federal agency for Percentage
share.)

Proposed Changes to Form Instructions
a. Total Cost of Administrative and legal expenses. This
may include administrative expenses, attorney's fees, court
costs, and/or other related expenses, directly associated
with the allowable activity. Costs incurred related, but not
limited to, criminal and civil proceedings, claims, appeals,
and other infringements are unallowable. For more
information regarding allowability, please see grantor
agency regulations (e.g., 2 CFR 200.435; 45 CFR 75.435).
b. Costs Not Allowable for Participation in Administration
and Legal Expenses.
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov.
No change to original instructions.

No change to original instructions.

a. Total Cost of Architectural and engineering fees.
Architect-engineer services includes professional services
of an architectural or engineering nature, as defined by
State law, if applicable, that are required to be performed or
approved by a person licensed, registered, or certified to
provide those services; and, professional services of an
architectural or engineering nature performed by contract
that are associated with research, planning, development,
design, construction, alteration, or repair of real property."
For more information, please see grantor agency
regulations (e.g., 48 CFR 2.101).
b. Costs Not Allowable for Participation in Architectural
and engineering fees.
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov.

a. Total Costs of Other Architectural and engineering fees.
This means those other professional services of an
architectural or engineering nature, or incidental services,
that members of the architectural and engineering
professions (and individuals in their employ) may logically
or justifiably perform, including studies, investigations,
surveying and mapping, tests, evaluations, consultations,
comprehensive planning, program management, conceptual
designs, plans and specifications, value engineering,
construction phase services, soils engineering, drawing
reviews, preparation of operating and maintenance
manuals, and other related services. For more information,
please see grantor agency regulations (e.g., 48 CFR 2.101).
b. Costs Not Allowable for Participation in Other
Architectural and engineering fees.
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov.
a. Total Cost of Project inspection fees, including
municipal inspection fees, and other required professional
or inspection fees.
b. Costs Not Allowable for Participation in Project
Inspection fees.
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov.
No change to original instructions.

No change to original instructions.

a. Total Cost of Construction and Major Renovation.
Construction means the creation of a building, structure or
facility, including the installation of equipment, site
preparation, landscaping, associated roads parking,
environmental mitigation and utilities, which provides
space not previously available. It includes freestanding
structures, additional wings or floors, enclosed courtyards
or entryways, and any other means to provide usable space
that did not previously exist (excluding temporary
facilities). Major Renovation (A&R) is considered a
structural change (e.g., to the foundation, roof, floor, or
exterior or load-bearing walls of a facility, or an extension
to an existing facility) to achieve the following: increase the
floor area; and/or change function and purpose of an
existing building, structure, or facility. Some grantor
agencies use a dollar amount to distinguish between minor
and major A&R, i.e., a major renovation threshold, for the
entire project period per parcel. Please seek grantor agency
guidance if you need more information.
b. Costs Not Allowable for Participation in Construction
and Major Renovation.
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov.

a. Total Cost of Equipment. "Equipment" means tangible
personal property (including information technology
systems) having a useful life of more than one year and a
per-unit acquisition cost that equals or exceeds the lesser
of: (a) the capitalization level established by the
organization for the financial statement purposes, or (b)
$5,000. (Note: Acquisition cost means the net invoice unit
price of an item of equipment, including the cost of any
modifications, attachments, accessories, or auxiliary
apparatus necessary to make it usable for the purpose for
which it is acquired. Ancillary charges, such as taxes, duty,
protective in- transit insurance, freight, and installation,
shall be included in, or excluded from, acquisition cost in
accordance with the non-Federal entity's regular written
accounting practices.) For more information, please see
grantor agency regulations (e.g., 2 CFR§§200.2, 200.313,
and 200.439; 45 CFR §§75.2, 75.320, and 75.439).
b. Costs Not Allowable for Participation in Equipment.
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov.
No change to original instructions.

No change to original instructions.

a. Total Cost of Contingencies. Contingency is that part of
a budget estimate of future costs (typically of large
construction projects or other items as approved by the
grantor agency) which is associated with possible events or
conditions arising from causes the precise outcome of
which is indeterminable at the time of estimate, and that
experience shows will likely result, in aggregate, in
additional costs for the approved activity or project. Some
grantor agencies may limit contingencies to a specific
percentage of the construction costs before bids are
received and must be reduced after the contract has been
awarded. For more information, please see the grantor
agency requirements (e.g., 2 CFR §§200.403 - 200.405, and
200.433; 45 CFR §§75.403 - 75.405, and 75.433) and/or
seek guidance from the grantor agency.
b. Costs Not Allowable for Participation in Contingencies.
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov.
No change to original instructions.

a. Total Cost of Project (program) income. Program income
includes but is not limited to, income from fees for services
performed, the use or rental of real or personal property
acquired under federally-funded projects, the sale of
commodities or items fabricated under an award, license
fees and royalties on patents and copyrights, and interest on
loans made with award funds. For more information, please
see the grantor agency requirements (e.g., 2 CFR §§200.2
and 200.307; 45 CFR §§ 75.2 and 75.307).
b. Costs Not Allowable for Participation in Project
(program) income.
c. Total Allowable Costs (Columns a-b). Calculated
automatically if submitted via Grants.gov.
No change to original instructions.

No change to original instructions.