Purchasing Computing Devices with Federal Funds under the New Uniform Guidance (2 CFR Parts 200.20 and 200.453)
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:
Determining whether a computing device is essential – 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.
- it is essential (i.e., necessary) to performing the work under the award, and
- the cost is allocable and reasonable.
Determining whether a computing device is allocable to a federal award – If a computing device is essential to and will benefit a federal award, it is allocable to that award. The cost may be allocated to a federal award even when its usage is not solely dedicated to it. However, the Principal Investigator should first consider the amount of benefit of the computing device to the project, and the cost should be allocated proportionally with a reasonable cost allocation methodology.
Determining whether the cost of a computing device is reasonable – The Principal Investigator must make an informed, prudent decision, taking into consideration not only the cost, but the utility, quality and value of the device to the project.
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.
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.
Research ShowCASE 2015 - Save the Date, Download the App
Friday, April 17, 2015
9:00 am - 3:00 pm
Veale Convocation Center
Download the CWRU Research ShowCASE 2015 Mobile App and start planning your visit.
Once you've downloaded the app, you can:
- Select Guidebook from the Apple App Store or Android Marketplace or visit http://guidebook.com/getit from your smartphone
- Search under “Schools” and choose “Case Western Reserve University”
- Choose “Research ShowCASE 2015”
- Start exploring!
- View the Schedule of Events
- Search for posters of interest
- Map out the posters you want to see
- Take one of our pre-defined “Journeys” to view posters on specific topics
- See where to park
- See our sponsors
Check us out:
Like us on FaceBook at https://www.facebook.com/CWRUResearchShowcase
Tweet about us using #CWRUShowCASE2015
On the web at http://showcase.case.edu.
American Heart Association
The American Heart Association has announced that the Science & Technology Accelerator’s fourth investment round, focusing on improving stroke outcomes, is now accepting applications. The program is tasked with identifying the most revolutionary, game-changing innovations, which are capable of starting to improve, dramatically, the cardiovascular health of millions of people by 2020, and helping to propel them across the so called, "Valley of Death," from scientific validation through proof of concept.
Deadline for application: April 17, 2015
For more information visit the AHA website.
Diversity in Research
Tuesday, April 7, 2015
2:00 3:30 pm
Biomedical Research Building, Room 105
Diversity in Research explores the scientific, ethical, and legal bases for the inclusion of diverse participants in research and the recruitment and hiring of diverse research staff. Potential barriers to diversity in the research context are discussed.
This workshop meets the requirements of the CWRU Office of Inclusion, Diversity, and Equal Opportunity (OIDEO) for participation on CWRU search committees.
Registration is online at: https://research.case.edu/Education/Onlinecalendar.cfm.
Save the Date - Innovations in Research: Collaborations & Transformations
An Office for Human Research Protections (OHRP) Regional Conference
Wednesday, September 16, 2015
8:00 am - 6:00 pm
Global Center for Health Innovation
Case Western Reserve University and University Hospitals of Cleveland are pleased to announce that we are jointly hosting an OHRP Regional Conference this fall. Mark your calendar now, and keep an eye out for further updates and registration information coming soon!
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