Under the OMB Uniform Guidance, computing devices are allowable direct costs on federal awards if the devices are “essential and allocable,” and they do not have to be solely dedicated to the project. Computing devices are defined as machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or “peripherals”) for printing, transmitting and receiving, or storing electronic information.

Duke has determined that cell phones do not meet the definition above and are unallowable as direct costs on federal awards except in exceptional circumstances. Best practice would dictate that purchases of cell phones on Federal Grants should be budgeted and well justified in the proposal.