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Fiscal Compliance Corner Cell Phones & Other Mobile Digital Devices MRAM July 2013

Fiscal Compliance Corner Cell Phones & Other Mobile Digital Devices MRAM July 2013. Ted Mordhorst Assistant Director for Post Award Financial Compliance Research Accounting & Analysis. Cell Phones & Other Mobile Digital Devices.

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Fiscal Compliance Corner Cell Phones & Other Mobile Digital Devices MRAM July 2013

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  1. Fiscal Compliance CornerCell Phones & Other Mobile Digital DevicesMRAM July 2013 Ted Mordhorst Assistant Director for Post Award Financial Compliance Research Accounting & Analysis

  2. Cell Phones & Other Mobile Digital Devices • Applies to Cell phones, Smart phones, Tablets and other mobile digital devices • Purchase • Monthly Phone use • Monthly Data plans • Challenges associated with managing the costs of these devices. • High risk for abuse (i.e. excessive personal use, inaccurate allocation of costs) • Documentation for allowable use can be challenging • May be subject to export control regulations • May be target of audits

  3. Cell Phones & Other Mobile Digital Devices • May be an allowable cost on a sponsored project budget. • Not disallowed by the sponsor – Allowable • Cost of phone and plan is Reasonable based on the need to support project objectives. • Cost can be Allocated based on the direct benefit provided. • Departmental policy treats the cost Consistently as a direct cost regardless of funding source.

  4. Cell Phones & Other Mobile Digital Devices • Guidelines • Review university and sponsor policies • Advise recipients of their responsibilities • Use • Security • Data stored on the device • Based on need determine the best program • University issued device • Personal device use allowance • Plan for when sponsored funding ends or the device is no longer allocable to the funding being charged.

  5. Cell Phones & Other Mobile Digital Devices • Allowance using existing personal phone number • Advantages: • Reduce the potential for noncompliance • Greater adherence to deminimus use standard • Reduced monthly administrative burden • Eliminates need for both a personal and a work cell phone • Disadvantages • May not be appropriate in all situations. • Allocating costs to benefitting budgets may be more cumbersome • Requires periodic auditing of personal bill to determine if allowance amount should be adjusted.

  6. Cell Phones & Other Mobile Digital Devices • Resources: • Administrative Policy Statement (APS) 55.1 • http://www.washington.edu/admin/rules/policies/APS/55.01.html • University Mobile Device Guidelines • http://f2.washington.edu/fm/ps/mobile-device-guidelines • Grant & Contract Accounting • http://f2.washington.edu/fm/gca/spending/allowable-expenditures/cell-phone-and-mobile-device-costs-grants-contracts

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