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Acquisition of Equipment – Fellowships

Included on this page:

• Definition
• Procedure
• Forms Required
• Frequently Asked Questions
• Regulations
• Contacts

Definition

Fellowships –  Fellowhips provide Fellows (individuals who have generally attained their graduate degree and help conduct research at the University) stipends, which can include the purchase of necessary equipment.  Equipment is normally paid for through Payroll or the fellow purchases the equipment and is reimbursed.  It then becomes their property and can leave the University at the end of the fellowship.  An exception to this is when the equipment will explicitly stay at the University. Under this condition, it may be acquired through purchasing and it becomes University property.

Often, graduate students are granted permission to purchase equipment under their fellowship.  Items acquired under a fellowship where the student retains ownership or are consumed, must be purchased through a stipend, which is obtained through Payroll.  On federal grants, this is not an option as it would be considered stipend supplementation, which is not allowed.

Note:  Fellowship budgets begin with 80-XXXX.

Procedure

 To purchase equipment using fellowship money (80-XXXX budget), the department:

1. Verifies the purchase of equipment is permissible under the award;
2. Verifies (in writing) that the sponsor has authorized the Fellow to keep the equipment;
3. Requests a stipend through the Paryoll Office.

Once the stipend process is complete, the Fellow:

1. Purchases the allowable equipment outside of the University's purchasing systems (i.e. not using PAS, eProcurement, or ProCard).
2. Receives a letter at the end of each fiscal year summarizing total stipend payments for tax purposes.

Note:  Equipment purchased through fellowships may not be retained as personal property if purchased (or reimbursed) through one of the University's purchasing systems.  If purchased through one of the University's purchasing systems, the equipment

• May not be gifted or transferred when the student departs the University; and 
• If over $2,000 (including tax) and has a life expectancy of one year, must be tagged within 24 hours of receipt.

Under Executive Conflict of Interest Act (RCW 42.52.160), University employees may not participate in purchasing transactions which involve economic benefit to themselves.  Fellows are considered employees of the University and purchases for gain may consititute a conflict of interest.

Forms Required

• Payroll Stipend Form; Stipend Payment

Frequently Asked Questions

For frequently asked questions related to this topic, please visit our FAQ page.

Regulations

State Administrative and Accounting Manual (SAAM), Chapter 30: Capital Assets

University of Washington Administrative Policy Statements:

• Section 50 – Services 
• Section 60 – Equipment Inventory 

Federal Regulations:

• OMB Circular A-110
• OMB Circular A-21
• Federal Acquisitions Register 

Contacts

State/University Titled Equipment:    206-543-4663 or eio@u.washington.edu
Federally Titled Equipment:              206-543-4640 or 206-616-4047