INSTRUCTIONS FOR THE SF-424A
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<br />instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of
<br />information. Send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions for
<br />reducing this burden, to the Office of Management and Budget, Paperwork Reduction Project (0348-0044), Washington, DC 20503.
<br />
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<br />SEND IT TO THE ADDRESS PROVIDED BY THE SPONSORING AGENCY.
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<br />General Instructions
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<br />This form is designed so that application can be made for funds
<br />from one or more grant programs. In preparing the budget,
<br />adhere to any existing Federal grantor agency guidelines which
<br />prescribe how and whether budgeted amounts should be
<br />separately shown for different functions or activities within the
<br />program. For some programs, grantor agencies may require
<br />budgets to be separately shown by function or activity. For other
<br />programs, grantor agencies may require a breakdown by function
<br />or activity. Sections A, B, C, and D should include budget
<br />estimates for the whole project except when applying for
<br />assistance which requires Federal authorization in annual or
<br />other funding period increments. In the latter case, Sections A, B,
<br />C, and D should provide the budget for the first budget period
<br />(usually a year) and Section E should present the need for
<br />Federal assistance in the subsequent budget periods. All
<br />applications should contain a breakdown by the object class
<br />categories shown in Lines a-k of Section B.
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<br />Section A. Budget Summary Lines 1-4 Columns (a) and (b)
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<br />For applications pertaining to a single Federal grant program
<br />(Federal Domestic Assistance Catalog number) and not requiring
<br />a functional or activity breakdown, enter on Line 1 under Column
<br />(a) the Catalog program title and the Catalog number in Column
<br />(b).
<br />
<br />For applications pertaining to a single program requiring budget
<br />amounts by multiple functions or activities, enter the name of
<br />each activity or function on each line in Column (a), and enter the
<br />Catalog number in Column (b). For applications pertaining to
<br />multiple programs where none of the programs require a
<br />breakdown by function or activity, enter the Catalog program title
<br />on each line in Column (a) and the respective Catalog number on
<br />each line in Column (b).
<br />
<br />For applications pertaining to multiple programs where one or
<br />more programs require a breakdown by function or activity,
<br />prepare a separate sheet for each program requiring the
<br />breakdown. Additional sheets should be used when one form
<br />does not provide adequate space for all breakdown of data
<br />required. However, when more than one sheet is used, the first
<br />page should provide the summary totals by programs.
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<br />Lines 1-4, Columns (c) through (g)
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<br />For new applications, leave Column (c) and (d) blank. For each
<br />line entry in Columns (a) and (b), enter in Columns (e), (f), and
<br />(g) the appropriate amounts of funds needed to support the
<br />project for the first funding period (usually a year).
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<br />For continuing grant program applications, submit these forms
<br />before the end of each funding period as required by the grantor
<br />agency. Enter in Columns (c) and (d) the estimated amounts of
<br />funds which will remain unobligated at the end of the grant
<br />funding period only if the Federal grantor agency instructions
<br />provide for this. Otherwise, leave these columns blank. Enter in
<br />columns (e) and (f) the amounts of funds needed for the
<br />upcoming period. The amount(s) in Column (g) should be the
<br />sum of amounts in Columns (e) and (f).
<br />
<br />For supplementalgrants and changes to existing grants, do not
<br />use Columns (c) and (d). Enter in Column (e) the amount of the
<br />increase or decrease of Federal funds and enter in Column (0 the
<br />amount of the increase or decrease of non-Federal funds. In
<br />Column (g) enter the new total budgeted amount (Federal and
<br />non-Federal) which includes the total previous authorized
<br />budgeted amounts plus or minus, as appropriate, the amounts
<br />shown in Columns (e) and (f). The amount(s) in Column (g)
<br />should not equal the sum of amounts in Columns (e) and (f).
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<br />Line 5 - Show the totals for all columns used.
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<br />Section B Budget Categories
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<br />In the column headings (1) through (4), enter the titles of the
<br />same programs, functions, and activities shown on Lines 1-4,
<br />Column (a), Section A. When additional sheets are prepared for
<br />Section A, provide similar column headings on each sheet. For
<br />each program, function or activity, fill in the total requirements for
<br />funds (both Federal and non-Federal) by object class categories.
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<br />Line 6a-i - Show the totals of Lines 6a to 6h in each column.
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<br />Line 6j - Show the amount of indirect cost.
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<br />Line 6k - Enter the total of amounts on Lines 6i and 6j. For all
<br />applications for new grants and continuation grants the total
<br />amount in column (5), Line 6k, should be the same as the total
<br />amount shown in Section A, Column (g), Line 5. For
<br />supplemental grants and changes to grants, the total amount of
<br />the increase or decrease as shown in Columns (1)-(4), Line 6k
<br />should be the same as the sum of the amounts in Section A,
<br />Columns (e) and (f) on Line 5.
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<br />Line 7 - Enter the estimated amount of income, if any, expected
<br />to be generated from this project. Do not add or subtract this
<br />amount from the total project amount, Show under the program
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<br />SF-424A (Rev. 7-97) Page 3
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