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<h1><span lang="EN" style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Dear colleagues,<o:p></o:p></span></h1>
<h1><span lang="EN" style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">This NCURA Magazine (National Council of University Research Administrators) article on buying computers on federal grant awards under the Uniform Guidance (UG) includes
a request by 2 universities for you to respond to their guidelines for compliance with the UG. Please note in considering the purchase of a computer that costs less than $5,000, these universities are working under the federal regulation, “<b>Computing devices
costing less than $5,000 are not considered equipment and therefore are treated as supplies and materials</b></span><span lang="EN" style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#888888">.”<b>
</b></span><span lang="EN" style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Please remember that in Oklahoma, we function under the state regulation, “When faced with a federal grant regulation that is in conflict with a state regulation,
you must comply with the most restrictive.” <b>Oklahoma places a $300 limit on items to determine whether they are equipment or supplies and materials</b>. So, in Oklahoma, our State regulation is more restrictive.
<o:p></o:p></span></h1>
<h1><span lang="EN">Buying Computers on Awards under the Uniform Guidance<o:p></o:p></span></h1>
<h4><span class="titleheading"><span lang="EN" style="color:#888888">By</span></span><span lang="EN" style="color:#888888">
<a href="http://collaborate.ncura.edu/people/bruce-morgan" id="MainCopy_ctl04_ucPermission_UserName_lnkProfile">
<span style="color:#869DA7;text-decoration:none">Bruce Morgan</span></a> <span class="titleheading">
posted</span> Mar 24, 2015 11:11 AM <o:p></o:p></span></h4>
<p class="MsoNormal"><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888">
<o:p></o:p></span></p>
<p><strong><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">Buying Computers on Awards under the Uniform Guidance</span></strong><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><strong><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">Care to comment on the following DRAFT guidelines created by Case Western Reserve University and the University of California, Irvine?</span></strong><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><strong><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888"> Purchasing Computing Devices with Federal Funds (applicable Uniform Guidance Sections 2 CFR Part 200.20 and 200.453)</span></strong><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">Computing devices are machines used to acquire, store, analyze, process, and publish data and other information electronically and include accessories (or peripherals)
for printing, transmitting and receiving, or storing electronic information. Computing devices costing less than $5,000 are not considered equipment and therefore are treated as supplies and materials. Therefore, if a computing device is to be acquired for
use in the performance of a federal award, the computing device may be charged to the federal award provided that:</span><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">· it is essential (i.e., necessary) to performing the work under the award, and</span><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">· the cost is allocable and reasonable.</span><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><i><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">Determining whether a computing device is essential</span></i><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888"> – The Principal
Investigator should consider (and document) whether performing the work under the award without the computing device would be difficult and inefficient. An important measure of this is determining (and documenting) whether the anticipated cost of performing
the work without the computing device is greater than the combined cost of performing the work plus the cost of acquiring the computing device. </span><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><i><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">Determining whether a computing device is allocable to a federal award</span></i><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">
– If a computing device is essential to a federal award it is allocable to that award. The total cost may be allocated to the benefiting federal award – even when its usage is not solely dedicated to the award. However, before doing so, the Principal Investigator
should first consider and use other reasonable cost allocation methodologies provided that an alternative methodology will (without undue effort) result in a higher degree of accuracy in cost allocation.</span><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><i><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">Determining whether the cost of a computing device is reasonable</span></i><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">
– The Principal Investigator must make an informed, prudent decision taking into considering not only the cost, but the utility, quality and value of the device to the project.</span><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">If a computing device is not essential to a federal award, it is not allocable (in whole or in part) as a direct cost to that award. In such cases, the computing device
is considered to be a “general use” item and must be treated as an indirect cost expense (just like paper, pens and other general use supplies) and charged to an appropriate institutional funding source.</span><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">Please remember that all expenses charged to federal awards must conform to the cost principles specified in the OMB Uniform Guidance. Please consult with the Office
of Research Administration if you should have any questions about whether you may charge a specific expense to federal funds.</span><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><strong><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">Suzanne M. Rivera</span></strong><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">, Ph.D., M.S.W., Vice President for Research,
Office of Research and Technology Management, Case Western Reserve University</span><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p><strong><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">Bruce Morgan</span></strong><span lang="EN" style="font-size:13.5pt;font-family:"Arial","sans-serif";color:#888888">, Assistant Vice Chancellor for Research Administration,
University of California Irvine Office of Research</span><span lang="EN" style="font-size:10.5pt;font-family:"Helvetica Neue";color:#888888"><o:p></o:p></span></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:16.0pt;font-family:"Monotype Corsiva";color:#1F497D">Dr. Linda Mason<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Coordinator of Grant Writing
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Oklahoma State Regents for Higher Education<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">655 Research Parkway, Suite 200<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Oklahoma City, OK 73104<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">405-225-9486 desk<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">405-706-8757 cell<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">405-225-9230 FAX<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D"><a href="mailto:lmason@osrhe.edu"><span style="color:blue">lmason@osrhe.edu</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D"><a href="http://www.okhighered.org/grant-opps/"><span style="color:blue">www.okhighered.org/grant-opps/</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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