PTThe Paper Trail Project

Reference

Glossary

Plain-language definitions for federal spending, contracting, campaign finance, lobbying, corporate records, Congress, foreign assistance, and Paper Trail research.

Glossary category

Federal Spending & Budget

Appropriation

Money that Congress authorizes a federal agency to spend for a specific purpose.

Authorization

A law that establishes or continues a federal program or agency and may set limits on how much funding Congress can provide for it. An authorization does not itself provide the money.

Awarding Agency

The federal office or department that made the award decision.

Budget Authority

The legal authority provided by Congress that allows a federal agency to commit federal funds.

Discretionary Spending

Federal spending that Congress generally determines each year through the appropriations process, including much defense and domestic agency spending.

Federal Account

An account used by the federal government to record money available for particular programs, purposes, or activities.

Federal Spending

Money committed or paid by the federal government through contracts, grants, direct payments, loans, and other forms of spending.

Fiscal Year (FY)

The federal government's annual accounting period, running from October 1 through September 30. Fiscal years are named for the calendar year in which they end.

Funding Agency

The federal office or department that provided the money for the award.

Mandatory Spending

Federal spending required by existing law rather than determined through the annual appropriations process, including programs such as Social Security and Medicare.

Object Class

A classification describing what the federal government is purchasing or paying for, such as personnel, equipment, grants, or contracts.

Obligation

A promise by the government to spend money in the future; it is not the same thing as cash already paid out.

Outlay

Actual money that has been paid out by the government.

Program Activity

A specific program, project, or activity funded within a federal account.

Treasury Account Symbol (TAS)

An identification code assigned to a federal account that indicates where government funding comes from and how it may be used.

Glossary category

Federal Awards

Assistance Award

Federal financial support such as grants, loans, or cooperative agreements rather than contracts.

Award

A financial commitment or agreement made by the federal government to provide money to a recipient for a defined purpose.

Award Amount

The amount associated with a federal award. Depending on the dataset or context, this may represent obligations, potential value, or another measure and should not automatically be interpreted as money already paid.

Award ID

A unique identifier assigned to a federal award for tracking purposes.

Cooperative Agreement

A type of federal award similar to a grant, except the government expects to be substantially involved in the project.

Direct Payment

Money paid directly by the federal government to an individual or organization.

Federal Action Obligation

The amount of money obligated or deobligated by the federal government in a specific award transaction.

Grant

Federal funding provided to support a public purpose without purchasing goods or services directly.

Loan Guarantee

A federal promise to repay part of a private loan if the borrower defaults.

Modification

A change made to an existing federal award, such as adding funding, extending its duration, changing requirements, or reducing previously obligated money.

Period of Performance

The time during which work under a contract or grant is expected to be completed.

Prime Recipient

The main organization that received the award directly from the government.

Recipient

The individual, company, nonprofit, university, or government entity receiving federal funds.

Subaward

Federal funding passed from a prime recipient to another organization to carry out part of the work.

Subrecipient

An organization that receives federal money indirectly through another recipient.

Transaction

An individual recorded action affecting a federal award, such as the initial award, an additional obligation, a modification, or a reduction in funding.

Glossary category

Federal Contracting

Acquisition

The process the federal government uses to obtain goods and services. It includes planning, awarding contracts, purchasing equipment, managing projects, and supporting products throughout their life cycle.

Base Award

The original contract or award before any later changes or modifications.

Blanket Purchase Agreement (BPA)

An arrangement that allows federal agencies to make repeated purchases from a vendor under pre-established terms.

Competitive Award

An award made through a process in which multiple eligible companies or organizations may compete for the work or funding.

Contract

A legally binding agreement under which a company or organization provides goods or services to the government.

Contract Ceiling

The maximum potential value authorized under a contract or contracting vehicle. It does not necessarily represent money the government has obligated or paid.

Contract Vehicle

A pre-established contracting mechanism that government agencies can use to purchase goods or services.

Contracting Office

The government office that has the legal authority to award, administer, and oversee federal contracts. Contracting offices ensure purchases follow federal procurement laws and regulations.

Contracting Officer

A federal official authorized to enter into, administer, modify, or terminate government contracts on behalf of an agency.

Cost-Plus Contract

A type of cost-reimbursement contract in which the contractor receives reimbursement for allowable costs plus an additional fee.

Cost-Reimbursement Contract

A contract under which the government reimburses a contractor for allowable costs, generally up to an established limit.

Delivery Order

An order for specific goods or supplies issued under an existing contract vehicle.

Federal Acquisition Regulation (FAR)

The primary set of rules governing how executive-branch federal agencies acquire goods and services.

Firm-Fixed-Price Contract

A contract in which the government generally agrees to pay a set price regardless of the contractor's actual costs of performing the work.

Indefinite Delivery Vehicle (IDV)

A broad federal contracting vehicle under which agencies can issue individual orders for goods or services over time.

Indefinite Delivery/Indefinite Quantity (IDIQ)

A contract that allows the government to order an unspecified quantity of goods or services during a fixed period, usually through individual task or delivery orders.

Noncompetitive Award

An award made without full and open competition among potential recipients or contractors.

Option

A provision allowing the government to extend a contract, purchase additional goods or services, or continue work under predetermined conditions.

PIID

A procurement identifier used to track a specific federal contract or award.

Prime Contract

A contract awarded directly by the federal government to a company or other organization.

Prime Contractor

A company or organization holding a contract directly with the federal government.

Procurement

The process through which the federal government acquires goods, services, construction, or other resources.

Request for Information (RFI)

A government request used to gather information from potential vendors or industry before deciding how to structure a future procurement.

Request for Proposal (RFP)

A solicitation asking potential contractors to submit detailed proposals explaining how they would perform specified work and at what cost.

Request for Quotation (RFQ)

A government request asking vendors to provide pricing and related information for specified goods or services.

Sole-Source Contract

A contract awarded to a single contractor without a full competitive bidding process.

Solicitation

A formal government request seeking bids, proposals, quotations, or other offers for a contract.

Subcontract

An agreement in which a prime contractor hires another company or organization to perform part of the work required under a government contract.

Subcontractor

A company or organization hired by a prime contractor or another contractor to perform part of the work associated with a government contract.

Task Order

An order for specific services issued under an existing contract vehicle, such as an IDIQ contract.

Glossary category

Contractors & Corporate Entities

Affiliate

An organization connected to another organization through common ownership, control, or another significant corporate relationship.

CAGE Code

A unique identifier assigned to certain entities doing business with the federal government, particularly contractors and organizations involved in defense procurement.

DUNS Number

A former business identification number widely used in federal award systems before the federal government transitioned to the Unique Entity Identifier.

Government Contractor

A company, nonprofit, or other organization that provides goods or services to the government under a contract.

Immediate Parent

The entity that directly owns or controls another company, even when that parent is itself owned by a larger organization.

Joint Venture

A business arrangement in which two or more entities jointly undertake a particular project or business activity.

Parent Company

A company that owns or controls another company or subsidiary.

Recipient UEI

The Unique Entity Identifier assigned to organizations that receive federal awards.

SAM.gov

The federal government's registration system for organizations that want to do business with the government.

Subsidiary

A company controlled or owned, wholly or partly, by another company.

Ultimate Parent

The highest-level entity in a corporate ownership structure that ultimately controls a recipient or subsidiary.

Unique Entity Identifier (UEI)

A unique identifier used by the federal government to identify organizations doing business with or receiving awards from the government.

Vendor

A company or organization that sells goods or services to the government or another organization.

Glossary category

Spending Classification

NAICS

A classification system that groups businesses by industry, commonly used in federal contracting data.

NAICS Code

A code from the North American Industry Classification System used to classify businesses according to their primary economic activities.

North American Industry Classification System (NAICS)

A standardized system used by the United States, Canada, and Mexico to classify businesses by industry.

Place of Performance

The geographic location where the work funded by a federal award is primarily performed.

Product or Service Code (PSC)

A federal classification code identifying the type of product or service purchased through a government procurement.

PSC

A product and service code used to describe what a federal contract is for.

Recipient Location

The reported address or geographic location of the entity receiving a federal award. It may differ from where the funded work actually occurs.

Glossary category

Campaign Finance

Authorized Committee

A political committee formally authorized by a candidate to receive contributions or make expenditures on the candidate's behalf.

Candidate Committee

A political committee other than a principal campaign committee that makes or receives contributions or makes expenditures on behalf of only one candidate. A candidate can be the only committee member. A candidate can only have one candidate committee

Candidate ID

A unique identifier assigned by the FEC to a federal candidate.

Committee ID

A unique identifier assigned by the FEC to a registered political committee.

Contribution

Money, goods, services, or other things of value provided for the purpose of influencing an election, subject to campaign-finance laws and reporting requirements.

Coordinated Expenditure

Political spending made in cooperation, consultation, or coordination with a candidate or political party and therefore subject to different rules from independent expenditures.

Corporate PAC

A PAC associated with a corporation, generally funded through voluntary contributions from eligible employees or other permitted individuals rather than directly from the corporation's treasury.

Disbursement

Any purchase, payment, distribution, loan, advance, deposit, or gift of money or anything of value made by a political committee to fulfill its operational goals, campaign activities, or obligations.

Election Cycle

The period associated with a particular election, commonly encompassing the primary and general elections for an office.

Employee PAC

A political action committee funded primarily through voluntary contributions from eligible employees or members associated with a sponsoring organization.

Federal Election Commission (FEC)

The independent federal agency responsible for administering and enforcing federal campaign-finance law and publishing federal campaign-finance records.

Hybrid PAC

A political committee that maintains separate accounts for limited contributions used for direct candidate support and unlimited funds used for independent expenditures.

In-Kind Contribution

A non-cash contribution of goods, services, property, or other things of value provided to a political campaign or committee.

Independent Expenditure

An expenditure for a communication that expressly advocates the election or defeat of a clearly identified candidate and which is not made in coordination with any candidate or their campaign or political party. Independent expenditures are not subject to any amount limitations but may be subject to reporting requirements.

Independent Expenditure-Only Committee

The formal category commonly known as a Super PAC: a committee that raises funds to make independent expenditures rather than direct contributions to candidates.

Individual Contribution

A political contribution made by a person rather than by a PAC, party committee, or other organization.

Itemized Contribution

A contribution reported individually because it meets applicable disclosure requirements.

Leadership Committee

A political committee that is directly or indirectly established, financed, maintained, or controlled by a candidate or an individual holding federal office, but is not an authorized committee of the candidate or officeholder and is not affiliated with an authorized committee of a candidate or officeholder.

Leadership PAC

A political committee established or controlled by a federal candidate or officeholder that is separate from the person's principal campaign committee and often contributes to other candidates.

Party Committee

A political committee affiliated with a political party at the national, state, or local level.

Political Action Committee (PAC)

A political committee that raises and spends money to influence elections, subject to rules that depend on the type and structure of the committee.

Political Committee

An organization that raises or spends money to influence elections and meets legal requirements for registration and reporting under campaign-finance law.

Receipt

Money or another reportable form of value received by a political committee.

Reported Schedule B Disbursements

The detailed, itemized record of a political committee's spending that must be disclosed to the Federal Election Commission (FEC) once payments to a specific vendor or payee exceed $200 within a calendar year or election cycle.

Schedule A

The section of an FEC report used to disclose itemized receipts, including many contributions received by political committees.

Schedule B

The section of an FEC report used to disclose itemized disbursements made by political committees.

Separate Segregated Fund (SSF)

a political committee established, administered, or financially supported by a corporation or labor organization, popularly called a Corporate or Labor PAC. The term "financially supported" does not include contributions to the SSF, but does include the payment of establishment, administration, or solicitation costs

Super PAC

An independent-expenditure-only political committee that may raise unlimited amounts of money but cannot legally coordinate its independent spending with candidates or their campaigns.

Glossary category

Outside Spending & Dark Money

501(c)(4) Organization

A tax-exempt social-welfare organization that may engage in certain political activities as long as political activity is not its primary purpose under applicable tax rules.

527 Organization

A tax-exempt political organization created primarily to influence elections, nominations, appointments, or similar political processes.

Dark Money

Political spending by organizations that are not required to publicly disclose all of the original sources of their funding.

Electioneering Communication

Certain broadcast, cable, or satellite communications that refer to a clearly identified federal candidate shortly before an election and meet federal statutory requirements.

Issue Advocacy

Political communication focused primarily on policies or issues rather than explicitly advocating the election or defeat of a candidate.

Outside Spending

Political spending intended to influence elections that is made independently of candidates' official campaign committees.

Glossary category

Lobbying

In-House Lobbyist

An employee who lobbies government officials on behalf of their own employer rather than outside clients.

Lobbying

Efforts to influence government decisions, legislation, regulations, policies, or other official actions through communication with public officials or their staff.

Lobbying Client

The organization or entity that hires or employs lobbyists to advocate on its behalf.

Lobbying Disclosure Act (LDA)

The federal law establishing registration and reporting requirements for many professional lobbyists and lobbying organizations.

Lobbying Firm

A business or organization that provides lobbying services to clients.

Lobbying Income

Income reported by a lobbying firm for lobbying services performed on behalf of clients.

Lobbying Issue

A policy area, bill, regulation, or other government matter identified in a lobbying disclosure as a subject of lobbying activity.

Lobbying Registrant

The person or organization registered under federal lobbying disclosure law to conduct lobbying activities.

Lobbying Report

A disclosure filed under federal lobbying law reporting information such as clients, lobbying issues, government bodies contacted, and lobbying income or expenses.

Lobbying Spending

Money reported as being spent on lobbying activities. It is distinct from campaign contributions made to candidates or political committees.

Lobbyist

A person paid to engage in lobbying activities and who meets applicable legal thresholds for registration or disclosure.

Revolving Door

Movement of individuals between government positions and jobs in industries, lobbying firms, contractors, advocacy organizations, or other entities that may have interests affected by government decisions.

Glossary category

Corporate Records

10-K

An annual report filed by many publicly traded companies with the SEC containing detailed information about the company's business, risks, finances, and operations.

10-Q

A quarterly report filed by many publicly traded companies with the SEC containing updated financial and operational information.

8-K

A report filed by public companies to disclose certain significant events that occur between regular quarterly or annual reports.

Beneficial Owner

A person or entity that ultimately owns, controls, or benefits from an asset or ownership interest, even when another name appears as the formal owner.

EDGAR

The Securities and Exchange Commission's electronic database for accessing corporate filings and other securities disclosures.

Merger

A transaction in which companies combine their businesses or ownership structures.

Private Company

A company whose ownership interests are not publicly traded and that generally faces fewer public financial disclosure requirements than a public company.

Proxy Statement

A disclosure sent to shareholders before certain votes that often contains information about executive compensation, company leadership, ownership, and corporate governance.

Public Company

A company whose securities are publicly traded and that is generally subject to federal securities disclosure requirements.

SEC Filing

A document submitted to the U.S. Securities and Exchange Commission under federal securities laws.

Securities and Exchange Commission (SEC)

The federal agency responsible for administering and enforcing federal securities laws and overseeing much of the U.S. securities market.

Glossary category

Congress & Legislation

Amendment

A proposed change to a bill, resolution, or other legislative text.

Bill

A proposed law introduced in either the House of Representatives or Senate.

Committee

A group of members of the House or Senate responsible for reviewing legislation and conducting oversight within particular policy areas.

Committee Assignment

A member of Congress's formal membership on a congressional committee or subcommittee.

Cosponsor

A member of Congress who formally adds their support to legislation introduced by another member.

Enacted

The status of legislation that has completed the required legislative process and become law.

House Bill (H.R.)

A bill introduced in the U.S. House of Representatives.

Joint Resolution

A legislative measure that generally requires passage by both chambers and the president's signature to become law, with certain constitutional exceptions.

Legislation

A general term for bills, resolutions, amendments, and other legislative measures considered by Congress.

Markup

A committee meeting in which members debate, amend, and vote on proposed legislation before deciding whether to advance it.

Nay Vote

A vote against the question, motion, amendment, or legislation being considered.

Not Voting

A designation indicating that a member did not cast a recorded vote on a particular roll call.

Roll Call Vote

A recorded vote in which the position of each participating member is individually documented.

Senate Bill (S.)

A bill introduced in the U.S. Senate.

Subcommittee

A smaller division of a congressional committee focused on a narrower set of issues or responsibilities.

Veto

The president's rejection of legislation passed by Congress. Congress may override a veto with the constitutionally required supermajority in both chambers.

Voice Vote

A vote conducted by members verbally responding in favor or opposition without necessarily recording each member's individual position.

Yea Vote

A vote in favor of the question, motion, amendment, or legislation being considered.

Glossary category

Defense Contracting

Acquisition Category (ACAT)

A classification historically used by the Department of Defense to categorize acquisition programs based on factors such as cost and oversight requirements.

Defense Contractor

A company or organization that supplies goods or services to the Department of Defense or other government entities involved in national defense.

Defense Industrial Base

The network of companies, facilities, workers, technologies, and suppliers that provide goods and services supporting U.S. defense activities.

Federally Funded Research and Development Center (FFRDC)

An organization sponsored by the federal government to provide specialized research, development, engineering, or analytical capabilities that meet long-term government needs.

Government-Owned Contractor-Operated Facility (GOCO)

A facility owned by the government but operated by a private company under contract.

Major Defense Acquisition Program (MDAP)

A large Department of Defense acquisition program that meets statutory cost thresholds or is specially designated because of its significance.

Program Executive Office (PEO)

A defense organization responsible for overseeing a portfolio of related acquisition programs.

Program Office

A team within a government agency responsible for managing a specific project or acquisition program. Program offices oversee contracts, budgets, schedules, and the development of individual weapons systems, technologies, or services.

Strategic Systems Programs (SSP)

The Navy organization responsible for the nation's sea-based nuclear deterrent. It manages the development, maintenance, and modernization of the Trident ballistic missile system used aboard ballistic missile submarines.

Systems Command (SYSCOM)

A large Navy organization responsible for developing, buying, maintaining, and supporting specific types of military equipment throughout their entire life cycle. Rather than conducting military operations, Systems Commands oversee engineering, procurement, testing, repairs, and contracts.

Glossary category

Foreign Assistance

Bilateral Assistance

Assistance provided directly by one government to another country or through programs focused on a particular recipient country.

Defense Security Cooperation Agency (DSCA)

The Department of Defense agency that administers and oversees many U.S. security cooperation and security assistance programs, including Foreign Military Sales.

Development Assistance

Longer-term assistance intended to support economic development, public health, governance, education, infrastructure, or other development goals.

Direct Commercial Sales (DCS)

Sales of U.S. defense articles or services made directly by U.S. companies to foreign customers under government licensing requirements.

Foreign Aid

A broad term for government resources provided to foreign countries or populations, including economic, humanitarian, development, and security assistance.

Foreign Assistance

Resources provided by the U.S. government to foreign countries, organizations, or programs for humanitarian, development, economic, security, or other purposes.

Foreign Military Financing (FMF)

U.S. government financing provided to eligible foreign governments to purchase U.S. defense articles, services, and training.

Foreign Military Sales (FMS)

A government-to-government program through which the United States sells defense articles, services, and training to foreign governments and international organizations.

Humanitarian Assistance

Aid intended to address urgent human needs resulting from conflict, disaster, displacement, food insecurity, or other crises.

Implementing Partner

An organization that receives or administers funding to carry out a foreign-assistance program or project.

Military Assistance

Aid intended to support the military or defense capabilities of a foreign country or partner.

Multilateral Assistance

Assistance provided through international institutions or organizations supported by multiple countries.

Security Assistance

U.S. government programs that provide defense-related resources, training, equipment, financing, or other support to foreign partners.

USAID

The U.S. Agency for International Development, a federal agency responsible for administering many U.S. development and humanitarian assistance programs.

Glossary category

Data & Paper Trail Research

API

An Application Programming Interface, a system that allows software to automatically request and exchange structured information with another service or database.

Data Source

The original database, agency, filing system, document collection, or other source from which information is obtained.

Dataset

A structured collection of related information organized for storage, analysis, or publication.

Entity Matching

The process of determining whether records containing different names, spellings, identifiers, or subsidiaries refer to the same underlying person or organization.

Identifier

A code or value used to uniquely distinguish a person, organization, award, committee, contract, or other record from similar entities.

Primary Source

An original record or document providing direct evidence, such as a government filing, contract record, congressional vote, financial disclosure, or corporate filing.

Public Record

Information created, maintained, filed, or disclosed by a government body and made available to the public under applicable laws or disclosure systems.

Reporting Period

The span of time covered by a particular filing, report, or dataset.

Secondary Source

A source that analyzes, summarizes, interprets, or reports information originally obtained from other records or sources.

Transaction-Level Data

Data showing individual financial or administrative actions rather than only aggregated totals.

Glossary category

Evidence & Relationship Labels

Confirmed

A designation indicating that a claim or relationship is directly supported by reliable evidence or authoritative records.

Corporate Relationship

A connection between companies or organizations based on ownership, control, affiliation, joint ventures, or another documented corporate structure.

Corroborated

A designation indicating that a claim or relationship is supported by multiple independent sources or pieces of evidence.

Disputed

A designation indicating that credible sources disagree about the accuracy, interpretation, or significance of a claim.

Financial Relationship

A documented connection between people or organizations involving payments, contributions, contracts, investments, funding, or another transfer of financial value.

Inferred

A designation indicating that a relationship or conclusion has been derived from available evidence rather than explicitly stated in a primary source.

Political Relationship

A documented connection involving political contributions, campaign activity, lobbying, government service, political appointments, or other political activity.

Professional Relationship

A documented connection between people or organizations arising from employment, board membership, consulting, representation, or another professional role.

Reported

A designation indicating that a claim has been published or stated by a cited source but has not necessarily been independently verified by The Paper Trail Project.

Unconfirmed

A designation indicating that available information suggests a possible claim or relationship but the evidence is not sufficient to treat it as established fact.

Verified Relationship

A relationship for which The Paper Trail Project has identified sufficient reliable evidence to treat the connection as established.