Grant Writing Glossary of Terms -

Accrued expenditures - the charges incurred by the recipient during a given period requiring the provision of funds for (I) goods and other tangible property’ received; (2) services performed by employees, contractors, sub recipients, and other payees, and (3) other amounts becoming owed under programs for which no current services or performance is required (such as annuities, insurance claims, and other benefit payments).

Accrued income - the sum of: (1) earnings during a given period from services performed by the recipient and goods and other tangible property delivered to purchasers, and (2) amounts becoming owed to the recipient for which no current services or performance is required by the recipient.

Acquisition cost of equipment - the net invoice unit price of the equipment, including the cost of modifications, attachments, accessories, or auxiliary Apparatus necessary to make the property usable for the purpose for which it was acquired. Other charges such as the cost of installation, transportation, taxes, duty or protective in-transit insurance, shall be included or excluded from the unit acquisition cost in accordance with the recipient’s regular accounting practices.

Activities – are what a program does with its inputs – the services it provides to fulfill its mission. 

Administrative requirements - those matters common to grants in general, such as financial management, kinds and frequency of reports and retention of records. These are distinguished from programmatic requirements, which concern matters that can be treated only on a program-by-program or grant-by-grant basis, such as kinds of activities that can be supported by grants under a particular program.

Advance - a payment made by check or other appropriate payment mechanism to a recipient upon its request either before outlays are made by the recipient or through the use of predetermined payment schedules.

Allocable costs - costs that are allocable to a particular cost objective to the extent benefits received by such objective.

Allowable costs - those project costs that are: eligible, reasonable, necessary, and allocable to the project; permitted by the grant maker.

Amendment – Modification of existing legislation.

Applicant - any entity that files an application or unsolicited proposal for financial assistance.

Appropriations  - Legislation enacted by U.S. Congress which establishes a federal activity.  The legislation will sometimes set limits on the amount of money which can be appropriated for the activity.

Approval official - an official delegated the authority to approve or reject applications for assistance and the technical/programmatic terms and conditions of proposed assistance projects.

Assistance agreement - the legal instrument used to transfer money, property, services, or anything of value to a recipient to accomplish a public purpose. It is either a grant or a cooperative agreement and will specify: budget and project periods; the grant share of eligible project costs; a description of the work to be accomplished, and any terms and conditions/special conditions.

Award - (see also “assistance agreement, “cooperative agreement”, “grant”, “grant agreement”): financial assistance that provides support or stimulation to accomplish a public purpose. Awards include grants and other agreements in the form of money or property in lieu of money to an eligible recipient.

Awarding Agency - (1) with respect to a grant, the grant making entity, and (2) with respect to a subgrant, the party that awarded the subgrant.

Benchmarks – are performance data that is used for comparative purpose.

Budget – A plan for financial operation consisting of an estimate of proposed income and expenditures for a given time period and purpose.

Budget Cycle – The annual fiscal year (for example: July 1 through June 30^th, which is important because it indicates when funding sources will make their grants.

Budget period - (see also “funding period”): the length of time specified in an assistance agreement during which the recipient may spend or obligate awarded funds.

Cash contributions  1. The recipient’s cash outlay, including the outlay of money contributed to the recipient or subrecipient by other public agencies and institutions, and private organizations and individuals (i.e., third parties).  2.  Actual non-grant dollars that a recipient expended for goods and services and real or personal property used to satisfy cost sharing requirements. (See “in-kind contributions”.)

Catalog of Federal Domestic Assistance (CFDA) – Contains information about federal grant and loan programs available from federal agencies to assist in furthering social & economic progress.

Closeout -The process by which the awarding agency determines that all applicable administrative actions and all required work of the award have been completed by the recipient and awarding agency.

Collaborative Grants – is the most significant rend over the past few years.  Collaboratives raise the power of your proposal, reduce competition for funds, and increase project sustainability.

Consortium – A group of organizations sharing in the finances and/or administration of a single grant to accomplish project objectives and outcomes for a broader range of constituents or a larger service area.

Consultant – A person with expertise to the organization that is brought in to lend insight into the solution of problems or supply technical assistance beyond the capacity of the organization.

Continuation- an extension of an assistance agreement for an additional funding/budget period for a project the agency initially agreed to fund for a definite number of years.

Continuation award (see also “renewal”): - an assistance agreement after the initial award, for a project which has more than one budget period in its approved project period, or annual awards, after the first award.

Copyright – A statement of legal control over a document (usually the author) such that anyone seeking to reproduce said document must first obtain permission of the copyright holder.

Cost objective - a function, organizational subdivision, contract, grant, or other activity for which cost data are needed and for which provision is made to accumulate those costs.

Cost Reimbursement Contract – Issued on the basis of estimated costs of performing specified tasks; arrived at by negotiation between government and contractor.  Involves payment to the contractor for actual costs incurred up to a ceiling amount.

Cost sharing - (see also “matching funds”): the portion of allowable project costs that a recipient contributes toward completing its project (i.e. matching share).

Cost-type contract - a contract or subcontract under a grant in which the contractor or subcontractor is paid based on the costs it incurs, with or without a fee.

Date of completion - the date on which all work under an award is completed or the date on the award document, or any supplement or amendment thereto, on which the funder’s sponsorship ends.

Deliverables — Evidence provided by the grant recipient that agreed upon tasks are complete or have reached the appropriate milestone.

Demonstration Grant – Generally of limited duration which seeks to test the feasibility of an idea, approach or program.

Direct Costs – Expenses which can be itemized by categories having descriptive terms for utilization of funds e.g. salaries, wages, travel, etc.

Disallowed costs - those charges to an award that the awarding agency determines to be unallowable, in accordance with terms and conditions contained in the award.

Equipment - tangible, nonexpendable, personal property including exempt property charged directly to the award having a useful life of more than one year and an acquisition cost to be stated by the grantmaker.

Expenditure report — financial status reports as required by the condition of the award.

Federally recognized Indian tribal government - the governing body or a governmental agency of any Indian tribe, band, nations, or other organized group or community (including any native village as defined in section 3 of the Alaska Native Claims Settlement Act, 85 stat 688) certified by the Secretary of the Interior as eligible for the special programs and services provided by him through the Bureau of Indian Affairs.

Federal Register – Contains proposed and final guidelines, and other administrative regulations of programs as announced by Federal agencies in precise working of the law. 

Fiscal Year (FY) – Designation by the calendar year in which it ends.

Foundation – large body of money surrounded by people who want it.

Fringe Benefits – Benefits such as life insurance, health insurance, retirement, unemployment compensation and workers compensation that are paid in addition to salary. 

Funding period (see also “budget period”): the period of time when funding is available for obligation by the recipient.

Giving USA – an annual report on the state of philanthropy.

Government - a state or local government or a Federally recognized Indian tribal government.

Grant (see also “assistance agreement, “award”, “cooperative agreement, “grant agreement”): an award of financial assistance, including cooperative agreements, in the form of money, or property in lieu of money, by the grantmaking entity to an eligible grantee. The term usually does not include technical assistance which provides services instead of money, or other assistance in the form of revenue sharing, loans, loan guarantees, interest subsidies, insurance, or direct appropriations.

Grant Writer – Optimist and problem solver.

Grantee (see also “recipient”): the entity to which a grant is awarded and which is accountable for the use of the funds provided. The grantee is the entire legal entity even if only a particular component of the entity is designated in the grant award document.

Grantor – Agency which gives funds to carry out projects.

Indirect cost - costs (a) incurred for a common or joint purpose benefiting more than one cost objective and (b) not readily assignable to the cost objectives specifically benefited without effort disproportionate to the results achieved.

Indirect cost rate - a device for determining in a reasonable manner the proportion of indirect costs each program should bear. It is the ratio (expressed as a percentage) of the indirect costs to a direct cost base.

In-kind contribution - The value of a non cash contribution to meet a recipient’s cost sharing requirements.

Inputs – are resources a program uses to achieve program objectives.  Examples are staff, volunteers, facilities, equipment, curricula, and money.  A program uses inputs to support activies.

Intangible property and debt instruments - means but Is not limited to trademarks, copyright, patents and patent applications and such property as loans, notes and other debt instruments, lease agreements, stock and other instruments of property ownership, whether considered tangible or intangible.

Local government - a county, municipality, city, town, township, local public authority (including any public and Indian housing agency under the United States Housing Act of 1937) school district, special district, intrastate district, council of governments-(whether or not incorporated as a nonprofit corporation under state law), any other regional or interstate government entity, or any agency or instrumentality of a local government.

Maintenance of effort - a requirement contained in certain legislation or regulations that a recipient must maintain/contribute a specified level of financial effort in a specified area in order to receive Federal assistance funds, which ensures that those Federal funds are used to supplement, but not supplant, expenditures of the recipient’s funds.

Matching funds (see also “cost sharing”): the portion of allowable project costs a recipient contributes to a funded project (sometimes determined by Statute). The match may include in-kind as well as cash contributions.

Needs Assessment – A continuous, formal process for identifying in what areas and by how much the present system is short of an ideal state.

NGA – Notice of Grant Award

Obligations - the amounts of orders placed, contracts and grants/subgrants awarded, goods and services received and similar transactions during a given period that will require payment by the grantee/recipient during the same or a future period.

Outlays or expenditures - charges made to the project or program. They may be reported on a cash or accrual basis depending on the agreement requirements.

Outcomes -  are benefits for participants during and/or after their involvement in the program.

Outcome Targets – are numerical objective for a program’s level of achievements on its outcomes.

Output - an activity or product which the applicant agrees to complete during the budget period.

Percentage of completion method - a system under which payments are made according to the percentage of completion of the work, rather than to the grantee’s/recipient’s cost incurred.

Personal property - Property of any kind except real property. It may be tangible, having physical existence, or intangible, having no physical existence, such as copyrights, patents, or securities.

Preliminary Application – A prospectus following a prescribed format developed by an agency and utilized to screen proposals and select applicants to prepare final proposals.

Prime Sponsor Prime Contractor – A single agency which has the overall responsibility for conducting a program usually involving subcontractors.

Profit - the net proceeds obtained by deducting all allowable costs (direct and indirect) from the price. Definition may vary with funders.

Program income  1 .Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award. Interest earned on advances of funds is not usually considered program income. 2. Gross income the recipient earns during its project period from charges for the project. This may include income from service fees. Sale of commodities, trade-in allowances, or usage or rental fees.

Project costs - all allowable costs incurred by a recipient and the value of the contributions made by third parties in accomplishing the objectives of the award during the project period.

Project narrative (see “workplan/workprogram”)

Project period -.the period established in the award document during which grant sponsorship begins and ends. The length of time specified in the assistance agreement for completion of all project work. It may be composed of more than one budget period.

Project Program Officer – The federal or state agency representative who has the task of monitoring the project, providing technical assistance to the project and insuring that the objectives are carried out within the framework of regulations.

Property - unless otherwise stated, real property, equipment, intangible property and debt instruments.

Proposal –  An application submitted to a funding source seeking approval and funding.

Provisions and Assurances  - Documents accompanying an application which include stipulations and requirements from the funding and required guarantees by the applicant to conform to federal and state rules regarding such activities as lobbying, human subjects research, and subcontracting.  Provisions and assurances become, by reference, part of the official contract for the project.

Public Law (PL) – Means of classification of laws passed by congress, e.p.P.L. 88-269 Library Services and construction Act 1964 is translated as a public law passed by the 88^th Congress.

Quality assurance narrative statement - a description included in an application which explains how precision, accuracy, representativeness, completeness, and comparability will be assessed, and which is sufficiently detailed to allow an unambiguous determination of the quality assurance practices to be followed throughout a research project. Quality assurance program plan - an orderly assembly of management policies, objectives, principles, organizational responsibilities, and procedures by which an agency specifies how it intends to: (a) produce data of documented quality, and (b) provide for the preparation of quality assurance project plans and standard operating procedures.

Quality assurance project plan - an organization’s written procedures which delineate how it produces quality data for a specific project or measurement method.

Real property - land, including land improvements, structures and appurtenances thereto, excluding certain machinery and equipment.

Recurrent expenditures - those expenses associated with the activities of a continuing environmental program. All expenditures, except those for equipment purchases with a unit acquisition cost of $5,000 or more, are considered recurrent unless justified by the applicant as unique and approved as such by the award official in the assistance award.

Renewal (see also “continuation award”): an extension for an additional funding/budget period for a project having no projected completion date, but for which support must be renewed each year

Research and development - all research activities both basic and applied, and all development activities that are supported at universities, colleges, and other non-profit institutions. “Research” is defined as a systematic study directed toward fuller scientific knowledge of understanding of the subject studied.

“Development” is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. The term research also includes activities involving the training of individuals in research techniques where such activities use the same facilities as other research and development activities and where such activities are not included in the instruction function.

Resource Inventory – An enumeration of services, facilities, personnel, and agencies related to a particular topical  area.

Revenue Sharing – Tax funds appropriated by Congress and distributed to local and state governments on a formula basis.

RFP — Request for Proposal — request made by the funding organization for proposals that address issues specified by the funder.

Single Point of Contact (SPOC) – a designated state agency that you are required to notify in advance of your intent to apply for a Federal Grant.

Share - when referring to the awarding agency’s portion of real property, equipment or supplies, share means the same percentage as the awarding agency’s portion of the acquiring party’s total costs under the grant to which the acquisition costs under the grant to which the acquisition cost of the property was charged. Only costs are to be counted -- not the value of third-party in-kind contributions.

State Plan – Document developed by a state agency, based on guidelines from and to be approved by Federal agency, in order to insure that (1) funds flow to state and/or (2) that state is in compliance with regulations.

Terms of a grant or subgrant - all requirements of the grant or subgrant, whether in statute, regulations, or the award document.

Third party in-kind contributions  1.               The value of non-cash contributions provided by non-Federal third parties. Third party in-kind contributions may be in the form of real property, equipment, supplies and other expendable property, and the value of goods and services directly benefiting and specifically identifiable to the project or program.  2.          Property or services which benefit a project or program and which are contributed by non-Federal third parties without charge to the grantee, or a cost-type contractor under the grant agreement.

Title – A major section of a piece of legislation, e.g. Title III Higher Education Act, 1985.

Unexpended funds: funds obligated but not yet disbursed. Represents the difference between the amount of Funds awarded to the recipient of an assistance agreement and the amount the funder has paid that recipient. Unsolicited proposal - an informal written offer to perform a program that for which the funder did not publish a solicitation or an RFP.

Unsolicited Proposals – Agencies may allow institutions to submit proposals which may not match the priorities of those agencies.  May be an offer to perform tasks which are not the results of an RFP announced by the agency.

Working capital advance - a procedure whereby funds are advanced to the recipient to cover its estimated disbursement needs for a given initial period.

Workplan/workprogram - (see also “project narrative”): the document which identifies how and when the applicant will use program funds to produce specific outputs and outcomes.