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A-Z Index and Glossary

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  • DBA

    Doing Business As 

  • DBE

    Department Budget Earnings

  • DEA

    Drug Enforcement Administration

  • DFARS (Defense Federal Acquisition Regulations Supplement)

     Defense Federal Acquisition Regulations Supplement

    https://www.acquisition.gov/dfars

  • DHHS

    Department of Health and Human Services

  • Direct Costs

    Direct Costs are costs that can be specifically contributed to a particular research project, departmental research, or institutional activity (including instructional activity),  e.g., salaries, lab animals, GSRA tuition.

  • Direct vs. Prime Sponsor

    A Direct sponsor is the entity from which U-M directly receives project funding.  All sponsored projects have at least one direct sponsor.

    A Prime sponsor is the entity that is the original source of the project funds, when not the Direct sponsor.

  • DOD

    Department of Defense

  • DOE

    Department of Energy

  • DOJ

    Department of Justice

  • DRDA (Division of Research Development & Administration)

    Division of Research Development & Administration. Prior to January 1, 2012, the name of the Office of Research and Sponsored Projects, ORSP. 

  • DS-2

    Federal guidelines require the university maintain an approved disclosure statement (DS-2) on file with the Department of Health and Human Services. The DS-2 is a description of the university's accounting and management practices. Universities submit it along with  F&A cost proposals.

    • DHHS DS-2 Approval Letter for F&A Cost Approvals Federal guidelines require the university to maintain an approved disclosure statement (DS-2) on file with the Department of Health and Human Services. The DS-2 is a description of the university's accounting and management practices. Universities submit it along with F&A cost proposals.

  • DUA

    Data Use Agreement