FP-35
I. INTRODUCTION
II. PERSONAL COMPUTATIONAL DEVICE REIMBURSEMENT AND PURCHASE
III. SPECIAL RULE FOR GRANT ACCOUNTING
IV. MISCELLANEOUS
I. Introduction
Personal computational devices (PCDs) have the capability of being used for job responsibilities related to employment at the University. This would generally be mixed with the use of the device for personal use. Eligible employees may receive reimbursement for a portion of the purchase price of the personal computation device to assist with the cost of business-related use.
Personal computational devices may be used as part of the University's educational mission.
II. Personal Computational Device Reimbursement and Purchase
A. Eligibility for Personal Computational Device Reimbursement
1. The University may reimburse eligible employees for their purchase of a personal computational device when the job requires the employee to use the functions of the device as part of their job responsibilities.
2. Simple convenience is not sufficient. Eligibility is based on necessity, frequency and usefulness in job responsibilities, not title or position. (For example, one computer administrator may perform his/her work entirely in a campus office and has access to a desktop computer, while another employee with the same title may work primarily in the field and/or may use a personal computational device of their job duties.)
3. The reimbursement will be charged to an account specified by the employee's department chair/head, who must ensure availability of funding. Thus, departmental eligibility criteria can be more (but not less) restrictive than the University criteria stated above.
4. The personal computational device reimbursement must be approved by the department chair/head.
B. Reimbursement for Personal Purchase
1. The PCD must be necessary to the job requirements as approved by the employee's supervisor.
2. An eligible employee may receive reimbursement for the personal computational device up to $375 or 75% of the value, whichever is less. Reimbursement for PCD can only be made with proof of purchase and payment. Reimbursement is available for the device only, and not for taxes paid, extended warranties, or protection plans.
3. When the employee's department requires the use of apps for job responsibilities the employee may be reimbursed for the purchase price of the apps with the approval of the supervisor. An eligible employee may receive reimbursement for apps for the personal computational device for the full value of the app. Reimbursement can be made when the app or group of apps is at least $25. Reimbursement for apps can only be made with the proof of purchase and payment.
4. Apps cannot be purchased by the University for personally owned PCDs using the University Procard.
5. Data plans are the responsibility of the employee. The University will not reimburse employees for Internet data plans.
C. University Purchases of Personal Computational Devices
1. When it is germane to the mission of the department PCDs may be purchased by the University. Purchases must be made using the electronic procurement system, eBucs. Purchases of personal computational devices cannot be made using the University Procurement Card.
2. PCDs purchased with state or grant funds must be tagged as sensitive equipment and added to the fixed asset inventory. Each department is responsible for tracking the devices approved for purchase in their department. Each department is to contact Central Receiving to add the PCDs to the list of sensitive equipment for the department.
3. University owned PCDs belong to the department and not to any particular employee. Should the employee change positions or departments, the PCD remains the property of the department that made the purchase.
4. When University owned PCDs reach their end of life they are treated as surplus property according to FP-11, Equipment Control and Accountability. In accordance with FP-11, Equipment Control and Accountability, PCDs will be treated as surplus property at the end of their useful life.
5. Apps may be purchased for University owned devices using the University Procard. Approvals are made according to the Procard approval procedures.
D. Preloaded Purchase Cards
The University will neither pay for nor reimburse for iTune cards or preloaded purchase cards. These cards are similar to gift cards which cannot be purchased with state funding.
III. Special Rules for Grant Accounts
The rules for grant accounts vary as to whether personal computational devices and apps are allowed. Any requests for reimbursement or purchase of personal computational devices must be approved through Grant Accounting.
IV. Miscellaneous
The Vice President for Finance and Administration can approve exceptions to this policy.
Recommended by: Strategic Budget Management Committee, December 10, 2010.
Original effective date: December 10, 2010
Revised:
Last review: December 10, 2010
Web page last updated: 1/21/2011