A-Z Index and Glossary

The University of Michigan uses the following definitions for the purpose of calculating the two-month limit on salary requested in the proposal budget for senior personnel: 

• A calendar year is the 12 month period starting January 1 and ending December 31.
• A fiscal year is the 12 month period starting July 1 and ending June 30.
• A University Year (aka U-Year), per Sec. 5.01 of the University of Michigan's bylaws and as used in connection with appointments of members of the faculty and other personnel, contains any two terms in the calendar, as defined for the year in question.

Unrelated Business Income Tax. This is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis of the organization's exemption.

University Committee on Use and Care of Animals (NOW USE IACUC)

University Intellectual Property

Unit for Laboratory Animal Medicine. ULAM provides animal housing facilities and veterinary care for animals on campus. They also educate students and faculty on the use and care of animals in education and research. See: https://animalcare.umich.edu/unit-laboratory-animal-medicine

A resource for clinical studies at the University of Michigan can be found at https://umhealthresearch.org/ and provides information and resources for both volunteers and study teams.

University of Michigan Health System

University of Michigan Office of Research

The U-M Office of Research (UMOR) is a lesser-used nickname for the Office of Vice President for Research (OVPR). OVPR has primary responsibility for research policy, oversight of responsible conduct of research education and compliance, and oversight of administration and support of research activity by the faculty. 

An Unfunded Agreement (or UFA -- rhymes with "loofah") is simply a record in the eResearch Proposal Management (eRPM) system (like a PAF or an AWD) that represents a non-financial agreement with a sponsor, such as a Nondisclosure Agreement (NDA), Data Use Agreement (DUA), Material Transfer Agreement (MTA), or Cooperative Research Agreement.

The UFA process is completed using the PI Sign UFA activity in the UFA workspace and must be "signed" in the system by the principal investigator (PI) before ORSP review.

Uniform Guidance (2 CFR 200): The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, effective December 26, 2014, replacing OMB Circulars A-110, A-21 and A-133.  See http://www.gpo.gov/fdsys/pkg/FR-2013-12-26/pdf/2013-30465.pdf

Uniform Guidance Cost Principles(Federal Funds Only) –  (The former U.S. Office of Management and Budget (OMB) Circular A-21_.

The UG requires that certain expenses be treated as Facilities and Administrative Costs (also known as F&A, indirect costs, or overhead) and paid for through the recovery of indirect costs. Examples of these costs include clerical and administrative salaries, hosting, subscriptions, books, membership dues, postage, office supplies, and telecommunications. In order to qualify as a direct charge on a sponsored project, costs normally considered F&A must be charged in a timely manner and must be consistent with established institutional policies and practices. 

The purpose of a single audit is to provide assurance to the U.S. government that non-federal entities (like U-M) have adequate internal controls in place and are in compliance with program requirements, required by Subpart F of the Uniform Guidance. Learn more at Single Audit | HHS.gov. 

• Federal sponsors should refer to U-M's single audit report and DCF, which are disseminated on the Federal Audit Clearinghouse (FAC) website using U-M's Unique Entity Identifier (UEI).
• For past audit reports, see http://www.finance.umich.edu/finops/reporting/annualreports.

(The Single Audit is sometimes still referenced as the "A-133 audit," based on the former OMB circular A-133, which preceded OMB's Uniform Guidance, prior to December 2014.)

United States Code. The USC is a consolidation and codification by subject matter of the general and permanent laws of the United States. It is prepared by the Office of the Law Revision Counsel of the United States House of Representatives.