HHS burden estimate for SF-424A Budget Information -- Non-Construction

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Federal Agency Form Instructions
Form Identifiers
Agency Owner
Form Name
Form Version
OMB Number
OMB Expiration Date

Information
Grants.gov
Budget Information for Non-Construction Programs (SF-424A)
1.0
4040-0006
02/28/2022

Form Field Instructions
Field
Number
1.

1-a.
1-b.

Field Name
SECTION A –
BUDGET
SUMMARY
Budget
Summary Lines
1-4 Columns (a)
and (b)

Grant Program
Function or
Activity (a)
Catalog of
Federal
Domestic
Assistance
Number (b)

Required or
Optional
-

Information

At least one
row is
required.

For applications pertaining to a single federal
grant program (Catalog of Federal Domestic
Assistance (CFDA) number) and not requiring a
functional or activity breakdown, enter on Line
1 under Column (a) the CFDA program title,
Notice of Funding Opportunity (NOFO)
number, Program Code, and/or Grant Number.
Enter in Column (b) the CFDA number. The
CFDA 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.

At least one
is required

Enter the name of the CFDA (i.e., Grant Program
Name), NOFO number, Program Code, or Grant
Number.
Enter the CFDA Number.

At least one
is required

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

-

1

Field
Number
1-c.

Field Name

1-d

Estimated
Unobligated
Non-Federal
Funds (d)

Estimated
Unobligated
Federal Funds
(c)

Required or
Optional
Conditionally
Required.
Please read
the detailed
information
provided.

Information

Conditionally
Required.
Please read
the detailed
information
provided.

Unobligated non-Federal funds balance is the
amount of non-federal funds required under a
Federal award that the NFE 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.

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

Unobligated Federal funds balance is the amount
of federal funds authorized under a Federal
award that the non-Federal entity (NFE) 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.

10

Field
Number
1-e.

Field Name

1-f.

New or Revised
Budget NonFederal Funds
(f)

New or Revised
Budget Federal
Funds (e)

Required or
Optional
Conditionally
Required.
Please read
the detailed
information
provided.

Information

Conditionally
Required.
Please read
the detailed
information
provided.

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 are 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 nonfederal 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
be contributed.

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

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.

10

Field
Number
1-g.

Field Name

Information

Total (g)

Required or
Optional
Required

5.

Totals

Required

Total is the sum of the totals identified in each
column. Calculate the total for each column. If
using electronic form, these numbers are autocalculated.

-

SECTION B BUDGET
CATEGORIES
Object Class
Categories
Grant Program,
Function or
Activity

-

-

Required

Personnel

Optional

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 nonfederal) by object class categories. If using the
Budget Information form through Grants.gov,
the Grant Program, Function, or Activity is prepopulated by the Grant Program Function or
Activity from column (A) in Section A – Budget
Summary.
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.

6.
6-1. thru
6-4.

6-a.

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

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.

10

Field
Number
6-b.

Field Name

Information

Fringe Benefits

Required or
Optional
Optional

6-c.

Travel

Optional

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 NFE.
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.

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

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 parttime) 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.

10

Field
Number
6-d.

Field Name

Information

Equipment

Required or
Optional
Optional

6-e.

Supplies

Optional

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 NFE 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.

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

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
NFE'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.

10

Field
Number
6-f.

Field Name
Contractual

Required or
Optional
Optional

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

Information
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.
10

Field
Number
6-g.

Field Name
Construction

Required or
Optional
Optional

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

Information
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 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 intending to enter an amount under
this line item. Grantor agencies may require
additional information be provided before nonFederal 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.

10

6-h.

Other

Optional

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

Enter the total of all other costs for the selected
program not listed elsewhere in this form. Such
costs, where applicable and allowed under the
program, may include: individual consultant costs;
local travel; insurance; medical and dental costs
(non-personnel); professional service costs;
depreciation of equipment and real property
(when treated as a direct cost), printing and
publications, training costs (tuition and stipends),
staff development costs, and administrative costs
(when treated as a direct cost). Purchase costs,
including principal and interest, for real property
are unallowable in the absence of specific
statutory authority. Please seek grantor agency
guidance if intending to enter these amounts
under this category. Grantor agencies may require
additional info be provided before proceeding
and/or incurring costs and may be subject to
additional requirements and reviews. If N/A or
unallowable under the program do not include.
Any 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 may
be included in this category. However, the
justification for 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 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 (own, lease); clearly show the
computation, and provide any info to support the
amount requested. Any cost above the allowed
amount, per regulations, is the responsibility of
the NFE. Do not include costs of third-party
renting or leasing real property and equipment
since they should be under the “Contractual”
category. If not applicable, leave blank.
10

Field
Number
6-i.
6-j.

6-k.

Field Name
Total Direct
Charges (sum of
6a – 6h)
Indirect Charges

TOTALS (sum of
6i and 6j)

Required or
Optional
Required

Information

Optional

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.

Required

Enter the total of amounts on Lines 6i and 6j.
(This amount is auto-calculated 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 autocalculated.

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

Sum of 6a – 6h. If using electronic form, these
numbers are auto-calculated.

10

Field
Number
7.

Field Name

Required or
Optional
Program Income Optional

Information

-

SECTION C –
NON-FEDERAL
RESOURCES
(a) Grant
Program

-

-

Required

(b) Applicant
Contribution for
Non-Federal
Resources
(c) State
Contribution for
Non-Federal
Resources
(d) Other
Sources of
Contribution for
Non-Federal
Resources
(e) Total of NonFederal
Resources for
Grant Program
sum of line (a)
through (d)

Optional

Name of the grant program from which funds
will be derived. Defaults to the corresponding
program name in section A and may be
overwritten if called for by the instructions for
the Notice of Funding Opportunity.
Enter resources provided by the applicant for
the selected program. If not applicable, leave
blank.

8-a.

8-b.

8-c.

8-d.

8-e.

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.

Optional

Enter resources provided by one or more states
for the selected program. If not applicable, leave
blank.

Optional

Enter resources provided by the other sources
(e.g. donors) for the selected program. If not
applicable, leave blank.

Required

Total Sum of 8(b) through 8(d).

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

10

Field
Number
12-b. thru
12-e.
13.

Field Name

Total (sum of
lines 8-11)
SECTION D –
FORECASTED
CAST NEEDS
Federal Total for Required
1st Year
Federal
Forecasted Cash
Needs for 1st
Quarter
Federal
Forecasted Cash
Needs for 2nd
Quarter
Federal
Forecasted Cash
Needs for 3rd
Quarter
Federal
Forecasted Cash
Needs for 4th

14.

Required or
Optional
Required

Optional

Quarter
Non-Federal
Forecasted Cash
Needs for 2nd

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.

Optional

Enter the forecasted cash needs from federal
sources for the second quarter of the first
program year. If not applicable, leave blank.

Optional

Enter the forecasted cash needs from federal
sources for the third quarter of the first program
year. If not applicable, leave blank.

Optional

Enter the forecasted cash needs from federal
sources for the fourth quarter of the first
program year. If not applicable, leave blank.

Quarter
Federal Total for Required
1st Year
Non-Federal
Forecasted Cash
Needs for 1st

Information

Optional

Optional

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.

Quarter

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

10

Field
Number

Field Name
Non-Federal
Forecasted Cash
Needs for 3rd

Required or
Optional
Optional

Information

Optional

Enter the forecasted cash needs from federal
sources for the fourth 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.

Quarter

Non-Federal
Forecasted Cash
Needs for 4th
15.

Quarter
TOTAL (sum of
Required
lines 13 and 14)
Total Forecasted Required
1st Year
Total Forecasted Optional
1st Quarter
Total Forecasted Optional
2nd Quarter
Total Forecasted Optional
3rd Quarter
Total Forecasted Optional
4th Quarter

-

16-a.
(16-19)

SECTION E –
BUDGET
ESTIMATES OF
FEDERAL FUNDS
NEEDED FOR
BALANCE OF
THE PROJECT
(a) Grant
Program

-

Required

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

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.
-

Name of the grant program from which funds
will be derived. Defaults to the corresponding
program name in section A and may be
overwritten if called for by the instructions for
this funding opportunity.

10

Field
Number
-

Field Name

Required or
Optional
-

Information

FUTURE
FUNDING
PERIODS
(YEARS)
(b) First Future
Optional
Funding
Period (year)

-

Optional

Enter the estimated federal funds that will be
required in the second funding year for the
selected program.

Optional

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.
-

21.

(c) Second
Future
Funding
Period (year)
(d) Third Future
Funding
Period (year)
(e) Forth Future
Funding
Period (year)
Total (sum of
lines 16 – 19)
SECTION F –
OTHER BUDGET
INFORMATION
Direct Charges

22.

Indirect Charges

Optional

23.

Remarks

Optional

16-b.

16-c.

16-d.
16-e.
20.
-

Optional
Required
Optional

OMB Number: 4040-0006
OMB Expiration Date: 02/28/2022

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.

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) 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.
Provide any other explanations or comments
deemed necessary.

10