SF424 and SF424A Instructions.pdf

SF-424, APPLICATION FOR FEDERAL ASSISTANCE

INSTRUCTIONS FOR USDA-FPAC AGENCIES

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.

Item Name Instructions 1 Type of Submission Select “Application” since this is first time your entity is applying for this funding opportunity.

2 Type of Application Select “New” since this application is being submitted to an agency for the first time for this funding opportunity.

3 Date Received Leave blank.

4 Applicant Identifier Leave blank.

5a Federal Entity Identifier Leave blank.

5b Federal Award Identifier Leave blank.

6 Date Received by State Leave blank.

7 State Application Identifier Leave blank.

8a Applicant Legal Name Enter the legal name of applicant. This name must be consistent with the name as registered in the System for Award Management (SAM). If the name in SAM is not correct, update it.

8b Applicant Employer/Taxpayer Identification Number

(EIN/TIN)

Enter the employer or taxpayer identification number of applicant assigned by the Internal Revenue Service. This number must be consistent with the number in the applicant’s SAM registration.

8c Applicant Organizational DUNS/Unique Entity Identifier

Enter the DUNS number of applicants. This number must be consistent with the number in the applicant’s SAM registration. The DUNS number is a total of 13 digits. The first 9 are the basic DUNS number from SAM. The last four digits are reserved for a certain purpose and is usually “0000” for most applicants.

8d Applicant Address Enter the mailing address of applicant. This address must be consistent with the mailing address in the applicant’s SAM registration.

8e Applicant Organizational Unit

Not required.

8f Applicant Contact Information

Provide the name and contact information of person to be contacted on matters involving this application. This does not necessarily need to be the person with authority to sign the application. It is a point of contact for agency staff to contact regarding the application.

9 Type of Applicant 1 Select the type of entity the applicant is. This type must be consistent with the entity type listed in the applicant’s SAM registration.

10 Name of Federal Agency Enter the applicable agency: USDA-NRCS, USDA-FSA, or USDA-

RMA

11 Catalog of Federal Domestic Assistance Number/Federal Assistance Listing and Title

Enter the CFDA number from the Notice of Funding Opportunity. For the title, see https://beta.sam.gov/

12 Funding Opportunity Number and Title

Enter the opportunity number and title from the Notice of Funding Opportunity

13 Competition Identification Number and Title

Leave blank.

14 Areas Affected by Project (Cities, Counties, States, etc.)

Leave blank.

15 Descriptive Title of Applicant's Project

Enter a concise title for the project.

16a Congressional District of Applicant

Enter the Congressional district based on the physical address of the applicant as listed in the applicant’s SAM registration. District numbers can be found at http://www.house.gov/representatives/find/.

16b Congressional District(s) of Program/Project

Enter the Congressional district(s) for all districts affected by the program/project. Enter in the format: first 2 characters for state abbreviation and next 3 characters for the district number (e.g., “CA- 005” for California 5th district, “NC-103” for North Carolina's 103 district). If all congressional districts in a state are affected, enter "all" for the district number (e.g., “MD-all” for all congressional districts in Maryland). If nationwide (i.e., all districts within all states are affected, enter “US-all”). Attach an additional list of program/project congressional districts, if needed. District numbers can be found at http://www.house.gov/representatives/find/.

17a Proposed Project Start Date Enter an estimated date consistent with what is stated on the Notice of Funding Opportunity. Do not anticipate an earlier award date, even though an earlier award may be possible.

17b Proposed Project End Date Enter the estimated end date consistent with the start date and what is stated on the Notice of Funding Opportunity

18a-g Estimated Funding Enter the project’s total amount of funding by organization including the Federal share, applicant share (if any), and any other sources of applicant funding, other than their own funds. These values must be consistent with the values on the SF-424A and the Budget Narrative.

a. Federal: enter the amount of Federal funds being requested.

b. Applicant: enter cost share/match being provided by the applicant itself. Do not include cost share/match being provided by commitments from the sources listed below.

c. State: enter the amount of any cost share/match being provided by a State government entity.

d. Local: enter the amount of any cost share/match being provided by a Local government entity.

e. Other: enter the amount of any cost share/match being provided by a source other than those listed above.

f. Program Income: enter the amount of program income (if any) used for meeting cost share/match requirements (see 2 CFR

200.80 and 200.307).

g. Total: enter the sum of all amounts. This must equal the total proposed budget amounts above.

19 Executive Order 12372 Select the applicable response as to whether or not the application is subject to State review under state laws or procedures. Executive Order 12372 can be found at https://www.archives.gov/federal-register/codification/executive-order/12372.html

20 Federal Debt Delinquency Select the applicable response as to whether or not the applicant is delinquent on any Federal debt.

21 Certification and Signature Check the “I Agree” box and provide the name and contact information for the person who is authorized by the applicant to submit the application on its behalf. The form will be electronically signed during the submission process on Grants.gov.

SF-424A, BUDGET INFORMATION

INSTRUCTIONS FOR USDA-FPAC AGENCIES

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 Name Instructions

(a) Grant Program Function or Activity 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 Non-Federal in 2(a).

Leave the remaining rows blank.

(b) Catalog of Federal Domestic Assistance Number

Enter the CFDA number from the Notice of Funding Opportunity in 1(b) and 2(b). Leave the remaining rows blank.

(c) Estimated Unobligated Funds: Federal

Leave this entire column blank.

(d) Estimated Unobligated Funds: Non-Federal

Leave this entire column blank.

(e) New or Revised Budget:

Federal

Enter the total amount of the Federal funds requested in Row 1. Leave the remaining rows blank. This amount must be consistent with the amount in Block 18a of the SF-424.

(f) New or Revised Budget:

Non-Federal

Enter the total amount of the Non-Federal cost share/match in Row 2 and leave the remaining rows blank. This amount must be consistent with the total amount of Blocks 18b through 18f of the SF-424.

(g) Total This auto-calculates and is the total proposed agreement budget. This amount must be consistent with the total amount in Block 18g of the SF- 424.

SECTION B – BUDGET CATEGORIES

Column Name Instructions

(1) Grant Program Function or Activity 1 The form will auto-populate “Federal” in the heading of Column 1. See the list of budget cost categories at the end of this table for guidance on what types of costs to include in each category. The total of Column 1 must be consistent with the Federal total in Section A.

(2) Grant Program Function or Activity 2

The form will auto-populate “Non-Federal” in the heading of Column 2.

See the list of budget cost categories at the end of this table for guidance on what types of costs to include in each category. The total of Column 2 must be consistent with the Non-Federal total in Section A.

(3) Grant Program Function or Activity 3

Leave this entire column blank.

(4) Grant Program Function or Activity 4

Leave this entire column blank.

(5) Total This auto-calculates.

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).

Personnel Compensation for employees of the applicant, for example, wages and salaries. See 2 CFR 200.430, Compensation-Personal Services.

Do not include the cost of fringe benefits in this category. Such costs must be listed in the “Fringe Benefit” category.

Do not include the personnel cost of contractor’s or other organizations with which a contract or other agreement for their services exists. Those amounts must instead be listed under the “Contractual” category as part of the total value of the contract or agreement.

Do not include the value of donated or volunteer services (or third-party in-kind contributions of services) as it may not be charged to the Federal award either as a direct or indirect cost (2 CFR 200.434). However, the value of those services may be used to meet cost sharing/matching requirements (2 CFR 200.306).

Fringe Benefits Fringe benefits should be separated out from the personnel category and are allowances and services provided by employers to their employees as compensation in addition to regular salaries and wages. Fringe benefits include, but are not limited to, the costs of leave (vacation, family-related, sick or military), employee insurance, pensions, and unemployment benefit plans. Also, see 2 CFR 200.431, Compensation- Fringe Benefits.

Do not include the fringe benefit cost of contractor’s or other organizations with which a contract or other agreement for their services exists. Those amounts must instead be listed under the “Contractual” category as part of the total value of the contract or agreement.

Travel Travel costs are the expenses for transportation, lodging, subsistence, and related items incurred by employees who are in travel status on official business of the applicant. This only includes the travel costs directly incurred by employees of the applicant. Also, see 2 CFR 200.475, Travel Costs.

Travel costs do not include the cost of renting a conference room for people who are in travel status. Instead, that type of cost should be included under the “Contractual” category.

Travel costs incurred by a third-party under a contract or agreement with the applicant should instead listed under the “Contractual” category as part of the total value of the contract or agreement.

Equipment The common dictionary definition or common use of the term “equipment” does not apply to financial assistance agreements.

Consequently, property that might otherwise normally be considered equipment, might actually be considered “supplies” as defined by 2 CFR 200.94.

“Equipment” is defined as “tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000. See also §200.12 Capital assets, 200.20 Computing devices, 200.48 General purpose equipment, 200.58 Information technology systems, 200.89 Special purpose equipment, and

200.94 Supplies” (2 CFR 200.33).

Include the cost of all equipment planned to be acquired under the agreement in this budget category.

Do not include the value of third-party in-kind contributions of property (2 CFR 200.96) as it may not be charged to the Federal award either as a direct or indirect cost (2 CFR 200.434). However, the value of this property may be used to meet cost sharing/matching requirements (2

CFR 200.306).

Do not include the cost of renting or leasing equipment in this category.

Instead, such costs should be included under the “Contractual” category.

Also, see 2 CFR 200.465.

Also, see 2 CFR 200.439, Equipment and Other Capital Expenditures, regarding allowability of costs.

Supplies Property that might otherwise normally be considered equipment, might actually be considered “supplies” as defined by 2 CFR 200.94 (see section above regarding the definition of equipment).

“Supplies” is defined as all tangible personal property other than those described in §200.33 Equipment. 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. See also §§200.20 Computing devices and 200.33 Equipment” (2 CFR 200.94).

Include the cost of all supplies acquired under the agreement in this budget category.

Non-tangible goods and services associated with supplies, such as printing services, photocopy services, and rental costs should be included in the “Other” category.

Do not include the value of third-party in-kind contributions of property (2 CFR 200.96) as it may not be charged to the Federal award either as a direct or indirect cost (2 CFR 200.434). However, the value of this property may be used to meet cost sharing/matching requirements (2

CFR 200.306).

Also, see 2 CFR 200.453, Materials and Supplies Costs, Including Costs of Computing Devices, regarding the allowability of costs.

Contractual Services to be carried out by an individual or organization other than the applicant in the form of procurement.

It excludes the acquisition of equipment and supplies, which is included under those respective categories.

Do not include the value of donated or volunteer services (third-party in-kind contributions of services). While the value of those services may be used to meet cost sharing/matching requirements, it may not be charged to the Federal award either as a direct or indirect cost (2 CFR 200.434).

Also, see 2 CFR 200.459, Professional Service Costs, regarding the allowability of costs.

Construction Include any construction, alteration, or repair of real property (e.g., buildings and facilities).

Other (Direct Costs) This category includes all other direct costs that do not fit in any of the other direct costs categories above. “Direct costs” is defined by 2 CFR

200.413. The costs in this section must be broken down in the budget narrative.

Include sub-awards in this category

Also, see 2 CFR 200.466, Scholarships and Student Aid Costs, regarding tuition remission.

Indirect Charges This category includes the amount of indirect cost permitted under the agreement. “Indirect costs” is defined by 2 CFR 200.414.

SECTION C – NON-FEDERAL RESOURCES

Not required to be completed

SECTION D – FORECASTED CASH NEEDS

SECTION E – BUDGET ESTIMATES OF FEDERAL FUNDS NEEDED FOR BALANCE OF THE

PROJECT

SECTION F – OTHER BUDGET INFORMATION