Glossary of Terms, Acronyms and Definitions


The glossary is  your key to decoding acronyms, terms and definitions throughout the site. 

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Generally Accepted Accounting Principles

Entry link: GAAP


Generally Accepted Government Auditing Standards

Entry link: GAGAS


U.S. Government Accountability Office.

Entry link: GAO

General Location

The general location based on the location entered in the grant proposal details.  

Entry link: General Location

Generally Accepted Accounting Principles (GAAP)

Accounting standards issued by the GASB and FASB.

Entry link: Generally Accepted Accounting Principles (GAAP)

Generally Accepted Government Auditing Standards (GAGAS)

Also known as the Yellow Book, means generally accepted government auditing standards issued by the Comptroller General of the United States, which are applicable to financial audits.

Entry link: Generally Accepted Government Auditing Standards (GAGAS)

Geographic Information System (GIS)

A computer system capable of capturing, storing, analyzing, and displaying geographically referenced information, that is, data identified according to location. Practitioners also define a GIS as including the procedures, operating personnel, and spatial data that go into the system (270 FW8).

Entry link: Geographic Information System (GIS)

Geographic Location

The "Geographic Location" is a critical element of the Project Statement to identify the location on the map where the grant activities will take place.

Entry link: Geographic Location


Government owned, contactor operated.

Entry link: GOCO


An award of financial assistance made by the Federal Government to an eligible grantee to carry out one or more approved projects.

Entry link: Grant

Grant Agreement

Grant agreement means a legal instrument of financial assistance between a Federal awarding agency or pass- through entity and a non-Federal entity that, consistent with 31 U.S.C. 6302, 6304:

(1)   Is used to enter into a relationship the principal purpose of which is to transfer anything of value to carry out a public purpose authorized by a law of the United States (see 31 U.S.C. 6101(3)); and not to acquire property or services for the Federal awarding agency or pass-through entity's direct benefit or use;

(2)   Is distinguished from a cooperative agreement in that it does not provide for substantial involvement of the Federal awarding agency in carrying out the activity contemplated by the Federal award.

(3)   Does not include an agreement that provides only:

(i)    Direct United States Government cash assistance to an individual;

(ii)    A subsidy;

(iii)   A loan;

(iv)   A loan guarantee; or

(v)    Insurance

Entry link: Grant Agreement

Grant Management Cycle

Life cycle of a grant, which can be broken into three stages: pre-award, award, and post award.

Entry link: Grant Management Cycle

Grant Solutions

A financial assistance management software platform that enables Federal agencies to manage grants and cooperative agreements through the entire award life cycle including pre-award, award, post-award, and closeout.

Entry link: Grant Solutions

Grant Specialist

The primary federal grantor or contact(s) for a grant award. 

Entry link: Grant Specialist


Any state, local, or municipal government receiving WSFR funds, as well as any commercial organization or non-profit organization that receives WSFR funds.  This term also includes any and all subgrantees involved with the project. 

Entry link: Grantee

Grazing Permits

Provide for use of land owned by another without creating a property right, title, interest, or estate.

Recipients may use award funds to acquire grazing permits directly from Federal, State or local land management agencies.

Entry link: Grazing Permits


A group is a collection of users assigned to a specific agency or regional office. By default, TRACS has top‐ level groups that correspond to state and federal agencies.

Entry link: Group

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