Budgeting for Computing Devices as a Direct Cost 

UG Sections 200.453 (c) 

The Uniform Guidance applicable to federal funds allows the direct charging of computing devices, costing less than  $5,000 as a material and supply cost provided they are essential ❶ and allocable to the project. Computing devices do not have to be solely dedicated to the performance of a federal award, in order to be charged 100% to a single award or allocated to several awards. Computer devises are expected to be primarily used to support the performance of the federal award.

❶ UF considers essential to mean: Computer devices and accessories that are necessary for the performance of the project or activity being supported by the federal award. Examples of essential, might include: (1) used to acquire, store, analyze, process, and publish data necessary for the performance of the project or activity; (2) used to create information electronically, including printing, transmitting, receiving and visualizing the information in support of the performance of the project or activity; (3) used in training, instruction, or curriculum development activities funded by the federal award; or (4) other circumstances demonstrated as essential.

Budgeting: If you believe computer devices and/or accessories are essential and allocable to the performance of your project and meets the conditions above, you should budget for the computer devices and/or accessories and provide in the budget justification a narrative that explains how the items are essential to the performance of the project.

In the case of NIH Modular Grant applications, computing devises and/or accessories should be itemized and justified in the detailed budget provided to UF.

CAS Exemption Needed: If awarded, UF will require a CAS exemption form be completed, reviewed, and approved for any computer devices and accessories costing less than $5,000, budgeted or not.  Budgets that include computer devices and/or accessories that have been justified as essential will assist and expedite the CAS Exemption request.