II. PERSONAL COMPUTATIONAL DEVICE
REIMBURSEMENT AND PURCHASE
III. SPECIAL RULE FOR GRANT ACCOUNTING
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
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
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
C. University Purchases of Personal Computational
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
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
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.
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
Last review: December 10, 2010
Web page last updated: 1/21/2011