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SF-424C is the standard federal budget form for construction programs. Its title is “Budget Information – Construction Programs”, and it breaks a project’s cost into 17 numbered lines, then multiplies the allowable total by the Federal percentage share to get the amount requested in line 17. This guide walks through each line, the three cost columns, and the arithmetic checks that matter, using the form (Rev. 7-97) with its back-page instructions and one agency’s published guidance, both checked on 2026-10-29. It stays funder-neutral: the funding opportunity, not the form, decides the contingency percentage, the Federal share and what counts as allowable.
What it is and who runs it
SF-424C is a Standard Form that carries the printed note “Prescribed by OMB Circular A-102” on the copy published by the U.S. Department of Energy. Many federal agencies use it, each with its own instructions layered on top. It sits in the SF-424 family: the cover form is covered in SF-424 Application for Federal Assistance, and the budget form for non-construction programs is covered in the SF-424A guide.
The form itself says that “certain Federal assistance programs require additional computations to arrive at the Federal share of project costs eligible for participation. If such is the case, you will be notified.” In other words, the agency can add steps to the arithmetic.
Eligibility: when SF-424C applies
The form does not define who may apply. Applicant eligibility comes from the funding opportunity (see the notice of funding opportunity guide). What the form does define is the budget it is used for: construction programs. If a funding opportunity asks for construction budget information, use SF-424C. If it asks for a non-construction budget, the matching form is SF-424A.
The form’s back-page instructions also say when to complete it. It is used for “New”, “Continuation” and “Revised” applications, and “if there is no change in the award amount, there is no need to complete this form.”
What it funds or requires: the three columns and 17 lines
Each cost line has three columns:
- a. Total Cost: the full cost of the item.
- b. Costs Not Allowable for Participation: the portion “not allowable for Federal assistance.” The instructions tell applicants to contact the Federal agency to determine whether specific costs are allowable. See also unallowable cost.
- c. Total Allowable Costs: column a minus column b.
Line-by-line, grouped by what belongs where
| Group | Line | What the instructions say it holds |
|---|---|---|
| Administration and land | 1 Administrative and legal expenses | Administrative expenses, excluding “costs which are related to the normal functions of government”. Legal costs are “generally only those associated with the purchases of land which is allowable for Federal participation and certain services in support of construction”. |
| 2 Land, structures, rights-of-way, appraisals, etc. | Site and right-of-way acquisition: purchase, lease and easements. | |
| 3 Relocation expenses and payments | Relocation advisory assistance, replacement housing and relocation payments. | |
| Design and inspection | 4 Architectural and engineering fees | Basic engineering fees, including start-up services and the project performance work plan. |
| 5 Other architectural and engineering fees | Engineering costs such as surveys, tests and soil borings. | |
| 6 Project inspection fees | Engineering inspection. | |
| Physical work | 7 Site work | Site preparation and restoration that is not in the basic construction contract. |
| 8 Demolition and removal | Demolition and removal costs. | |
| 9 Construction | The cost of the construction contract. | |
| 10 Equipment | Office, shop, laboratory and safety equipment that is not in the construction contract. | |
| 11 Miscellaneous | Miscellaneous project costs. | |
| Totals | 12 Subtotal | The total of lines 1 through 11. |
| 13 Contingencies | The instructions say to consult the Federal agency for the percentage of estimated construction cost to use. | |
| 14 Subtotal | The total of lines 12 and 13. | |
| 15 Project (program) income | Program income to be earned during the grant period, for example from salvaged materials. | |
| 16 Total project costs | Line 14 minus line 15. | |
| 17 Federal assistance requested | Total allowable project costs from line 16, column c, multiplied by the Federal percentage share. The share “may be up to 100 percent”; consult the Federal agency for it. |
Where lines 5, 7 and 10 meet
Three lines are easy to confuse because each describes work or items near the construction contract. The distinction on the form is what the cost covers and whether it sits inside the construction contract. Line 5 holds engineering costs such as surveys, tests and soil borings. Line 7 holds site preparation and restoration that is outside the basic construction contract. Line 10 holds office, shop, laboratory and safety equipment that is outside the construction contract. Line 9 is the contract itself. For a laboratory building, that boundary matters: equipment bought separately from the contract belongs on line 10, not line 9.
Application or compliance steps
- Confirm in the funding opportunity that a construction budget is requested, and note any agency-specific instructions for contingency and Federal share.
- Enter each cost in column a, line by line, using the classifications above.
- Enter in column b any portion that is not allowable for Federal participation, after checking allowability with the agency. The allowability review guide explains how allowability is judged in general.
- Compute column c as a minus b on each line, then totals for lines 12, 14 and 16.
- Apply the agency’s Federal percentage share to line 16, column c, to get line 17.
- Check that the figures agree with the cover form and the budget narrative (see the checks below).
Cross-checks from one agency’s guidance
The National Institute of Standards and Technology (NIST) published guidance for its Construction Grant Program (February 2011) that lists consistency checks. These are NIST program rules and are shown here as an example of what an agency may check, not as universal requirements:
- An SF-424C must be submitted for the total project costs (cumulative) and for each year of the project.
- Costs in column b must be listed on NIST’s own unallowable-costs form, NIST-1101A.
- Column c figures must correspond to the categories in the NIST-1101 budget narrative.
- Line 16, column c and line 17 must correspond to item 18 (Estimated Funding) on the SF-424 cover form.
- The Federal share in line 17 must be at least 20 percent of total allowable project costs (a NIST program rule).
NIST also noted that the Grants.gov version of the form at that time did not permit a decimal in line 17. It asked applicants to enter the closest whole percentage there and to attach a separate SF-424C with the exact percentage in the single PDF supporting document. Check whether the current funding opportunity you are applying to gives any similar instruction.
Typical timeline phases
No calendar dates are fixed by the form. The phases below follow the order of the steps, and the deadlines come from the funding opportunity.
- Scope the project and collect quotes or estimates for each cost line.
- Agree allowability and the Federal share with the agency or from the opportunity text.
- Complete the form, reconcile it with the cover form and budget narrative, and submit with the application package.
- After an award, file a revised form if the award amount changes. If there is no change in the award amount, the form need not be completed again.
Common mistakes
- Arithmetic that does not tie. Column c must equal a minus b on every line, and line 16 must equal line 14 minus line 15.
- Treating column b as optional. Costs that are not allowable still belong in column a, with the non-allowable part in column b.
- Guessing the contingency percentage. The form tells applicants to consult the agency. Do not copy a percentage from another program.
- Putting equipment inside the construction line. Equipment not in the construction contract goes on line 10.
- Applying the Federal share to the wrong total. Line 17 is computed from line 16, column c, not from column a.
- Using SF-424A for a construction budget. SF-424A is the non-construction budget form.
- Missing the per-year forms where the agency asks for a form for each year as well as a cumulative form.
Related programs and forms
| Form | Role |
|---|---|
| SF-424 | Cover form for the application, summarized in this dictionary entry. |
| SF-424A | Budget Information for Non-Construction Programs; see the SF-424A guide. |
| SF-424B | Assurances for Non-Construction Programs. |
| SF-424C | Budget Information for Construction Programs (this page). |
| SF-424D | Assurances for Construction Programs, the counterpart to SF-424B. |
For the full form set and how an application is assembled, see the SF-424 instructions guide. For cost-share concepts that interact with line 17, see what cost sharing is.
FAQ
What is SF-424C used for?
It is the budget form for construction programs. It classifies project costs into 17 lines, separates allowable from non-allowable costs, and calculates the Federal assistance requested.
What is the difference between SF-424A and SF-424C?
SF-424A is the budget form for non-construction programs. SF-424C is for construction programs and uses a construction cost classification (land, relocation, engineering, site work, demolition, construction, equipment, contingencies) with an allowable-cost calculation.
Who decides the Federal percentage share and contingency?
The Federal agency. The form tells applicants to consult the agency for both the contingency percentage and the Federal share, which may be up to 100 percent.
Do I need to complete SF-424C again after an award?
Only if the award amount changes. The instructions say that if there is no change in the award amount, there is no need to complete the form.
Sources
- U.S. Department of Energy, copy of Standard Form 424C (Rev. 7-97) with back-page instructions: https://www.energy.gov/sites/prod/files/SF424Cexce.pdf. Date checked: 2026-10-29.
- NIST, Construction Grant Program SF-424C guidance (February 2011): https://www.nist.gov/document/sf-424c-guidancepdf. Date checked: 2026-10-29. Program-specific to NIST.
Forms and agency instructions change. Always use the form version and instructions named in your funding opportunity.
