Mobile Device covers the cost of the device itself (cell phone, tablet, etc.), monthly rental or other usage fee (data plans), and monthly usage allowances as described in the Mobile Device Guidelines.
This guidance is in accordance with APS 55.1 and is not intended to supplant or conflict with that policy in any way.
As a Mobile Device typically can benefit more than one Award, it is treated as an F&A cost.
Mobile Device costs can be directly charged to a Sponsored Award if the cost(s):
- Can be specifically identified;
- Meets all of the Four Cost Principles; and
- Are clearly identified in the proposal budget, justified in the budget narrative and funded by the sponsor, or otherwise approved in writing by the sponsor’s authorized official.
End of Use or End of Award
If a cell phone or tablet has been purchased on a sponsored Award, disposition (use) of the item depends on its current market value (CMV). If the CMV is greater than $5,000 then the item is Equipment and its disposition should follow EIO guidelines. For federal awards, additional information on disposition can be found here.
If the CMV is less than $5,000 then the item is considered to be a supply and disposed of at the discretion of the department.