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The SF-424A, titled Budget Information for Non-Construction Programs, is the standard federal budget form that accompanies an SF-424 application for many non-construction grant programs. It has six sections, A through F, and 23 numbered lines. This guide walks through what each section asks for, which Section A columns to complete for a new, continuing or supplemental request, and which cross-checks the instructions require. Everything below is as described on the Grants.gov instructions for SF-424A (Form Version 1.0, OMB Number 4040-0006) and on an earlier SF-424A (Rev 7-2009) instruction sheet, both checked on 2026-10-29.
What the SF-424A is and who runs it
The SF-424A is one member of the SF-424 family of standard forms. Its Grants.gov instructions carry OMB Number 4040-0006, and the header of that document prints an OMB expiration date of 02/28/2022; check the form version attached to your funding opportunity rather than relying on any version printed here. The earlier paper-era instruction sheet is labelled SF-424A (Rev 7-2009) and carries OMB Paperwork Reduction Project number 0348-0044. That sheet states an average of 180 minutes per response for the form.
Applicants complete the electronic version inside Grants.gov Workspace together with the SF-424 cover form (see SF-424 (Application for Federal Assistance) and Grants.gov Workspace: How It Works). Grants.gov states that the PDF forms on its forms repository are for sample purposes only and cannot be submitted with an application package.
Who must use it
The funding opportunity decides. The instructions describe the form’s mechanics, not which programs require it, so read the application package attached to your opportunity. The same funding agency’s own instructions can add requirements, for example on whether Section A columns (c) and (d) are used for continuing applications. For a general view of how the form fits into a budget package, see grant budget template structure and categories.
What each section requires
Section A: Budget Summary (lines 1-4, total on line 5)
Each row is a grant program, function or activity. Column (a) names it and column (b) holds its Catalog of Federal Domestic Assistance number (format ##.###; the instructions’ example is 93.061). The money columns are:
- (c) estimated unobligated federal funds and (d) estimated unobligated non-federal funds;
- (e) new or revised federal budget and (f) new or revised non-federal budget;
- (g) total.
Section B: Budget Categories (lines 6a-6k)
Section B breaks each program’s budget into object classes: Personnel, Fringe Benefits, Travel, Equipment, Supplies, Contractual, Construction and Other (lines 6a-6h). Line 6i is Total Direct Charges, the sum of 6a-6h. Line 6j is Indirect Charges, and line 6k is Totals, equal to 6i plus 6j. Column headings (1)-(4) repeat the programs or functions from Section A column (a), and the Grants.gov form pre-populates them. The 2009 instructions say all applications should contain a breakdown by the object class categories in lines a-k. For how these categories are defined and costed, see calculating indirect and direct costs on a grant budget.
Section C: Non-Federal Resources (lines 8-12)
Column (a) is the program, defaulted from Section A. Column (b) is the applicant’s share, (c) the state’s, and (d) other sources such as donors. Column (e) is the total of (b) through (d), and line 12 holds the row totals, which the electronic form calculates.
Section D: Forecasted Cash Needs (lines 13-15)
Federal and non-federal cash needs are forecast by quarter (1st through 4th) of the first program year. The quarterly cells are optional and the yearly totals are required; line 15 is line 13 plus line 14.
Section E: Budget Estimates of Federal Funds Needed for Balance of the Project (lines 16-20)
Section E shows estimated federal funds for later funding periods, up to four, with line 20 as the sum of lines 16-19 (calculated automatically). The 2009 instructions explain the intended use: Sections A-D cover the whole project unless the program authorizes funds in annual increments, in which case A-D give the first budget period and Section E shows the later periods.
Section F: Other Budget Information (lines 21-23, all optional)
- Line 21, Direct Charges: explain amounts that may appear out of the ordinary, or provide the details the federal grantor agency requires.
- Line 22, Indirect Charges: give the type of indirect rate (provisional, predetermined, final or fixed), the estimated base, and the total indirect expense. See NICRA: Negotiated Indirect Cost Rate Agreements for how negotiated rates are set.
- Line 23, Remarks.
Completing it step by step
Which Section A columns to fill
| Request type | Columns (c) and (d) | Columns (e), (f), (g) |
|---|---|---|
| New application | Leave blank | Enter the first funding period (usually a year); (g) is the sum of (e) and (f) |
| Continuing application | Use only if the federal grantor agency’s instructions provide for it; otherwise leave blank | As for a new application |
| Supplemental grant or change | Do not use | (e) and (f) show the increase or decrease; (g) is the new total budgeted amount and should not equal the sum of (e) and (f) |
The cross-check between sections
For new and continuation grants, the instructions say the Line 6k total in Section B column (5) should be the same as the Section A column (g) total on Line 5 (the Grants.gov wording). For a supplemental request, the 6k change equals the sum of Section A columns (e) and (f) on Line 5.
Program income (line 7)
Line 7 is an optional estimate of income expected to be generated from the project. The 2009 instructions say not to add or subtract this amount from the total project amount, to show its nature and source in the program narrative, and note that the agency may consider it in determining the grant amount. See program income for the term itself.
Typical timeline phases
The instructions do not set dates; the funding opportunity does. The form itself suggests a working order: set up programs in Section A, build object-class totals in Section B, confirm the two totals agree, add non-federal resources in Section C, add quarterly cash needs in Section D, add later periods in Section E only if the program funds in annual increments, and finish with the optional explanations in Section F.
Common mistakes
- Filling columns (c) and (d) on a new application. The instructions say to leave them blank.
- Adding program income to the total. The 2009 instructions say not to add or subtract it.
- Summing (e) and (f) on a supplemental request. Column (g) should not equal that sum; it is the new total budgeted amount.
- Section A and Section B totals that disagree. Line 6k should match Section A column (g) on Line 5 for new and continuation requests.
- Using Section E for a project not funded in annual increments. Sections A-D then already cover the whole project.
- An incomplete Line 22. The instructions ask for the rate type, the estimated base and the total indirect expense.
- Submitting the sample PDF. Grants.gov says sample PDFs cannot be submitted with an application package.
Related forms
As described on CASRAI’s SF-424 term page, the SF-424A belongs to a family of forms:
| Form | Role as described there |
|---|---|
| SF-424 | Application for Federal Assistance, the cover form (OMB 4040-0004) |
| SF-424A | Budget Information for Non-Construction Programs (OMB 4040-0006) |
| SF-424B | Assurances for Non-Construction Programs, still used by a number of agency programs |
| SF-424C and SF-424D | Construction-program budget and assurances counterparts |
| SF-424 R&R | Research and Related variant used by NIH, NSF and other research funders |
FAQ
How long does the SF-424A take to complete?
The Rev 7-2009 instruction sheet states an average of 180 minutes per response. Actual time depends on the budget you are summarizing.
Can I upload the sample PDF from the forms repository?
No. Grants.gov says the PDF forms there are for sample purposes only and cannot be submitted with an application package; use Grants.gov Workspace.
Do the totals calculate themselves?
In the electronic form, several totals are calculated automatically, including the Section C line 12 row totals, the Section D line 15 total and the Section E line 20 total.
Sources
- Grants.gov, Federal Agency Form Instructions for SF-424A, Form Version 1.0, OMB Number 4040-0006; checked 2026-10-29.
- US EPA-hosted SF-424A instructions (Rev 7-2009), OMB Paperwork Reduction Project 0348-0044; checked 2026-10-29.
- Grants.gov, SF-424 family forms repository; checked 2026-10-29.
