First, you need to check the Funding Opportunity Announcement (FOA). If the budget format is not mentioned in the FOA, then you need to review the SF424 (R&R) Application Guide’s Section 4.6 “Selecting the Appropriate Budget Component” (p. I-73). Factors to consider in selecting the appropriate budget component include:
- activity code
- application’s annual direct costs
- whether the applicant organization is domestic or foreign.
If you need further clarification, then contact the appropriate financial/grants management staff listed in Section VII of the FOA.