Attachment C – Instructions for Completing SF424A.pdf
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- Opportunity number
- USDA-NRCS-NHQ-CIGCLASSIC-23-NOFO0001311
About this file
This document provides instructions for completing the SF-424A federal budget form as an attachment to federal grant applications submitted to the USDA Farm Production and Conservation Business Center. Applicants must enter basic budget details including total federal and non-federal funds requested in Section A. Section B requires itemizing budgets according to personnel, fringe benefits, travel, equipment and other categories, with totals for each object class. Sections C and D are generally left blank as instructed. Section E estimates future year funding needs. Overall, the document outlines the line item details required in the SF-424A form to develop an acceptable budget proposal for submission with USDA federal grant applications managed through the Farm Production and Conservation Business Center.
Attachment C – Instructions for Completing SF424A
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Who attaches SF 424A
| State | Files |
|---|---|
| Massachusetts | 6 |
| California | 1 |
| Virginia | 1 |
Other files
| File | Type | Posted |
|---|---|---|
| Sample Budget Table.xlsx | XLSX spreadsheet | |
| Current_and_Pending_Support_Table.xlsx | XLSX spreadsheet | |
| Attachment B – Instructions for Completing SF424.pdf | ||
| Attachment A – Cover Letter Template.docx | DOCX document | |
| USDA-NRCS-NHQ-CIGCLASSIC-23-NOFO0001311.pdf | ||
| USDA-NRCS-NHQ-CIGCLASSIC-23-NOFO0001311.pdf | ||
| USDA-NRCS-NHQ-CIGCLASSIC-23-NOFO0001311.pdf |
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Attachment C
2. SF‐424A PREPARATION
Applicants must review these instructions to ensure the form is completed correctly. This will reduce the likelihood that the form will need to be returned for correction and potentially delay execution of any resultant agreement.
SECTION A – BUDGET SUMMARY
Column Field Name Form SF‐424A Instructions (V1.0) FPAC Agency Guidance 1(a) Grant Program Function or
Activity Enter the name of the activity or function.
At least one is required.
FPAC agencies do not require the project budget be broken down into separate programs, functions, or activities on this form. That level of detail, if desired, is reserved for the Budget Narrative which is a related, but separate document. Enter “Federal” in 1(a) and, if cost‐share/match is required, enter “Non‐Federal” in 2(a). Leave the remaining rows blank.
1(b) Catalog of Federal Domestic Assistance Number
Enter the Catalog of Federal Domestic Assistance Number.
At least one is required.
If not automatically populated, leave blank. Leave the remaining rows blank.
1(c‐d) Estimated Unobligated Funds: Federal and Non‐ Federal
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
Leave all rows of columns (c) and (d) blank.
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).
Conditionally required.
1(e) New or Revised Budget:
Federal
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 (g) should not equal the sum of the amounts in Columns (e) and (f).
Conditionally required.
Enter the total amount of the Federal funds requested in Row 1, column (e). Leave the remaining rows column (e) blank. This amount must be consistent with the amount in Block 18a of the SF‐424.
1(f) New or Revised Budget:
Non‐Federal
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).
Enter the total amount of the required Non‐Federal cost share/match, if applicable, in Row 2, column (f) and leave the remaining rows of column (f) blank. This amount must be consistent with the total amount of Blocks 18b through 18f of the SF‐424.
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).
Conditionally required.
1(g) Total Total for Row 1(a) – 1(f). If using electronic form, these numbers are auto calculated.
Required.
This auto‐calculates and must be consistent with the total amount in Block 18(a) of the SF424.
5 Totals Total for each column. IF using electronic form, these numbers are auto calculated.
Required.
This auto‐calculates. Block 5(g) is the total proposed application budget.
SECTION B – BUDGET CATEGORIES
6(1‐2) Grant Program Function or Activity 1 ‐ 2
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, The form will auto‐populate “Federal” in the heading of Column 1. See the Budget Narrative Guidance https://www.fpacbc.usda.gov/about/grants‐and‐ agreements/apply‐to‐a‐funding‐opportunity/index.html for guidance on what types of costs to include in each category.
The form will auto‐populate “Non‐Federal” in the heading of Column 2. See the Budget Narrative Guidance https://www.fpacbc.usda.gov/about/grants‐and‐ or Activity is pre‐populated by the Grant Program Function or Activity from column (A) in Section A
– Budget Summary.
Required.
agreements/apply‐to‐a‐funding‐opportunity/index.html for guidance on what types of costs to include in each category.
6(3‐4) Grant Program Function or Activity 3 ‐ 4
In the column headings (3) through (4), enter the titles of the same programs, functions, and activities shown on Lines 3‐4, 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.
Required.
Leave all rows of this entire column blank.
6(a) Personnel Enter funds required for purpose/column heading from the selected program. If not applicable, leave blank.
Optional.
Refer to Budget Narrative Guidance. This is an attachment to the NFO or is available at https://www.fpacbc.usda.gov/about/grants‐and‐ agreements/apply‐to‐a‐funding‐opportunity/index.html.
6(b) Fringe Benefits
6(c) Travel
6(d) Equipment
6(e) Supplies
6(f) Contractual
6(g) Construction
6(h) Other
6(i) Total Direct Charges (sum of 6(a) thru 6(h))
Sum of 6(a) thru 6(h). If using electronic form, these numbers are auto calculated.
Required.
This auto‐calculates.
6(j) Indirect Charges Enter the amount of indirect costs. If not applicable, leave blank.
Optional.
Refer to Budget Narrative Guidance, which is included as an attachment to the NFO or is available at https://www.fpacbc.usda.gov/about/grants‐and‐ agreements/apply‐to‐a‐funding‐opportunity/index.html .
6(k) TOTALS (sum of 6(i) thru 6(j)) 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 auto calculated.
Required.
Row 6(k) of Columns (1) and (2) will auto‐populate; all other columns should be blank.
The total must be consistent with the Federal total in Section A (row 5 columns (e) and (f).
All costs must comply with the cost principles of 2 CFR Part 200, Subpart E – Cost Principles. All costs must be allowable (2 CFR 200.403), allocable to the agreement (2 CFR 200.405), and reasonable in amount (2 CFR 200.404).
7 Program Income Enter the estimated amount of total income, if any, expected to be generated from this project.
If not applicable, leave blank.
Optional.
If your project does not expect program income to be generated, leave this blank.
Program income (see 2 CFR 200.1) means gross income earned by the non‐Federal entity that is directly generated by a supported activity or earned as a result of the Federal award during the period of performance except as provided in § 200.307(f). Program income includes but is not limited to income from fees for services performed, the use or rental or real or personal property acquired under Federal awards, the sale of commodities or items fabricated under a Federal award, license fees and royalties on patents and copyrights, and principal and interest on loans made with Federal award funds.
This is the amount expected but may not necessarily be what is achievable under a resultant agreement.
SECTION C – NON‐FEDERAL RESOURCES
8(a) Grant Program Function or Activity 1
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.
Required.
This will auto‐populate.
8(b‐d) Grant Program Function or Activity 2 ‐ 4
Enter resources provided by the applicant for the selected program. If not applicable, leave blank.
Optional.
Leave blank.
8(e) (e) Total of Non‐Federal Resources for Grant Program sum of line (a) through (d)
Total Sum of 8(b) thru 8(d).
Required.
Leave blank.
12(b) thru 12(e)
Total (sum of lines 8‐11) Total for each column. If using electronic form, these numbers are auto calculated.
Required.
SECTION D – FORECASTED CASH NEEDS
13 Federal Total for 1st Year Sum of Federal 1st Quarter – 4th Quarter Forecasted Cash Needs. If using electronic form, these numbers are auto calculated.
Required.
Per agency guidance leave blank.
Federal Forecasted Cash Needs for 1st Quarter – 4th Quarter
Enter the forecasted cash needs from federal sources for each quarter of the first program year. If not applicable, leave blank.
Optional.
14 Non‐Federal for 1st Year
Sum of Non‐Federal 1st Quarter – 4th Quarter Forecasted Cash Needs. If using electronic form, these numbers are auto calculated.
Required.
Per agency guidance leave blank.
Non‐Federal Forecasted Cash Needs for 1st Quarter – 4th Quarter
Enter the forecasted cash needs from non‐ federal sources for each quarter of the first program year. If not applicable, leave blank.
Optional.
Leave blank.
15 TOTAL (sum of lines 13 and 14)
Total for each column. If using electronic form, these numbers are auto calculated.
Required.
Per agency guidance leave blank.
Total Forecasted 1st Year Total Sum of 1st Year Federal and Non‐Federal Forecasted Cash Needs. If using electronic form, these numbers are auto calculated.
Required.
Total Forecasted 1st Quarter
– 4th Quarter
Total each Quarter Federal and Non‐Federal Forecasted Cash Needs. If using electronic form, these numbers are auto calculated.
Optional.
Leave blank.
SECTION E – BUDGET ESTIMATES OF FEDERAL FUNDS NEEDED FOR BALANCE OF THE PROJECT
16(a)
Grant Program Name of the grant program from which funds will be derived. Defaults to the corresponding program name in section A; but may be
This will auto‐populate.
overwritten if called for by the instructions for this funding opportunity. Required.
16(b‐d) First Future Funding Period (year) – Third Future Funding Period (year)
Enter the estimated federal funds that will be required in each of the additional funding years for the selected program.
Optional.
Leave blank.
16(e) Fourth Future Funding Period (year)
Enter the estimated federal funds that will be required in the fourth funding year for the selected program.
Optional.
Leave blank.
20 Total (sum of lines 16‐19) Total Sum of Estimated Federal Funds needed for balance of project per year. Auto calculated.
Required.
Leave blank.
SECTION F – OTHER BUDGET INFORMATION
21 Direct Charges 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.
22 Indirect Charges 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.
23 Remarks Provide any other explanations or comments deemed necessary.
ATTACHMENT 1: SF424A SAMPLE
SECTION A - BUDGET SUMMARY
BUDGET INFORMATION - Non-Construction Programs OMB Number: 4040-0006 Expiration Date: 02/28/2022
Grant Program Function or
Activity
(a)
Catalog of Federal Domestic Assistance
Number (b)
Estimated Unobligated Funds New or Revised Budget
Federal (c)
Non-Federal (d)
Federal (e)
Non-Federal (f)
Total (g)
5. Totals
4.
3.
2.
1. $ $ $ $
Federal 113,850.00 113,850.00
Non-Federal 38,500.00 38,500.00
113,850.00 38,500.00 152,350.00$
Standard Form 424A (Rev. 7- 97) Prescribed by OMB (Circular A -102) Page 1
ATTACHMENT 1: SF424A SAMPLE
SECTION B - BUDGET CATEGORIES
7. Program Income
d. Equipment
e. Supplies
f. Contractual
g. Construction
h. Other
j. Indirect Charges
k. TOTALS (sum of 6i and 6j)
i. Total Direct Charges (sum of 6a-6h)
(1)
Authorized for Local Reproduction Prescribed by OMB (Circular A -102) Page 1A
Standard Form 424A (Rev. 7- 97)
GRANT PROGRAM, FUNCTION OR ACTIVITY
(2) (3) (4) (5)
Total6. Object Class Categories
a. Personnel
b. Fringe Benefits
c. Travel
Federal
80,000.00
20,000.00
3,000.00
500.00
103,500.00
10,350.00
113,850.00
Non-Federal
28,000.00
7,000.00
35,000.00
3,500.00
38,500.00
108,000.00
27,000.00
3,000.00
500.00
138,500.00
13,850.00
152,350.00
SECTION D - FORECASTED CASH NEEDS
14. Non-Federal
SECTION C - NON-FEDERAL RESOURCES
(a) Grant Program (b) Applicant (d) Other Sources(c) State (e)TOTALS
$8.
9.
10.
11.
12. TOTAL (sum of lines 8-11)
15. TOTAL (sum of lines 13 and 14)
13. Federal
Total for 1st Year 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Federal
Non-Federal
FUTURE FUNDING PERIODS (YEARS)
SECTION F - OTHER BUDGET INFORMATION
SECTION E - BUDGET ESTIMATES OF FEDERAL FUNDS NEEDED FOR BALANCE OF THE PROJECT
Authorized for Local Reproduction
$16.
17.
18.
19.
20. TOTAL (sum of lines 16 - 19)
21. Direct Charges: 22. Indirect Charges:
23. Remarks:
(a) Grant Program (b)First (c) Second (d) Third (e) Fourth
Federal
Non-Federal
Standard Form 424A (Rev. 7- 97) Prescribed by OMB (Circular A -102) Page 2
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