The purpose of this notice is to inform you of new guidance on the purchase of computing devices under 2 CFR 200, the Uniform Guidance.  As described below, computing devices may be allowable as direct costs on sponsored projects.   

Computing devices under $5,000 may be included as direct costs if they are essential and allocable, even if not solely dedicated, to the performance of an award.  The device should be necessary to accomplish the project’s objectives, and the purchase must represent good stewardship of the sponsor’s funds.   

Effective immediately, proposals with an expected start date of 12/26/2014 or later may include computing devices as direct costs.  The device should be identified in the proposal budget, and the budget justification should address why the device is essential and allocable to this particular award.  For modular budgets, the Principal Investigator should provide a justification in the WISPER record that will be reviewed for concurrence by the Dean or Director’s office.

New awards and new funding increments beginning after 12/26/2014 may also allow computing devices as direct costs.  If the proposal did not include a justification for the computing device, then a request to purchase the device should be submitted to the Dean or Director’s office prior to the purchase.  The purpose of the device and its benefit to the project should be fully described in the justification. 

Please read the full guidance and a list of Frequently Asked Questions About Computing Devices that accompanies the guidance.

Guidance for the Purchase of Personal Computers and Electronic Devices on Sponsored Projects: https://rsp.wisc.edu/UG/ug_computing_device_guidance.cfm
Frequently Asked Questions About Computing Devices: https://rsp.wisc.edu/UG/ug_computing_device_faqs.cfm
Computing Devices Request Form: https://rsp.wisc.edu/UG/computing_docs/Computing_Devices_Request_Form.pdf