“Equipment”* is considered a restricted expense category by several Federal sponsors and most NH state agencies, to the extent that sponsor prior written approval is required even in the rare case when the specific item is named and justified in the final, approved award budget. On the other hand, some Federal sponsors give awardee institutions the authority to approve equipment purchases not itemized in the final, approved award budget. Because sponsor prior approval requirements for equipment purchases vary so much, the reviewer/approver should consult the sponsor terms/conditions of the particular award and/or, for federal programs.
*The current definition for Equipment may be found in the UNH Cost Accounting Standards Board Disclosure Statement to be found at: http://www.finadmin.unh.edu/casb/index.html
Because the Project Director (PD) shares in the institution’s financial responsibility for sponsored programs expenditures, the Business Service Center (BSC) must have the PD’s documented request, justification, and authorization for items not specifically identified in the approved final award budget before equipment is ordered and charged to a sponsored account. The BSC is responsible for obtaining and maintaining all necessary documentation to support the approval of equipment items and for adhering to all USNH policies, specific sponsor award terms and conditions, and other prevailing regulations. Questions about prior approval of equipment should be addressed to the responsible SPA Grant and Contract Administrator (GCA).
If sponsor prior approval is required, SPA’s GCA works with the PD to document the need for the item and seek sponsor approval. Sponsor approval notices are maintained at SPA in the official University award files. SPA provides the BSC and PD with copies of all such sponsor approvals, as well as notifications of SPA’s approval or denial of each request for prior approval processed by SPA. Approved equipment orders are processed according to standard UNH Purchasing policies and procedures (http://www.unh.edu/purchasing/index.html).
If sponsor prior written approval is required or if any of the conditions below exists, the BSC administrator should not approve the request but, rather, contact the responsible GCA for review and assistance.