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This is a reminder that the purchase and management of cellular services is the responsibility of the individual business units. Units should perform a full review of all cellular services provided, including hot spots, internet services, and cellular/data services for their units to ensure that these services meet the requirements as outlined in the Expenditure Policy , and have appropriate business purposes documented in each transaction and a determination of a taxable impact.

If the service does not meet the criteria outlined in the policy, the unit will need to submit a policy exception request through the B&F policy exception process . In addition, the Office of the President will need to approve any Senior Vice President requests and the Office of the Provost will need to approve any Dean requests.

Once the list of the individual receiving the service with the needed business purpose is compiled, it must be reviewed with the Payroll Tax Office to determine any taxable impact. Read the full post for more details.

Beginning with FY25, Memorandum of Understanding (MOU) agreements which lock internal fees for a set period must be adjusted for any annual changes in rates over the life of the MOU. To be compliant with federal Uniform Guidance regulations for specialized service facilities ( 2 CFR 200.468 ) which applies to all internal service providers, federal grants must be charged the lowest rate based on the FP&A approved internal rate that is published and in effect for that fiscal year.

Earnings operations billing federal grants that have existing MOU agreements in place can honor them through the end of next fiscal year, ending June 30, 2025. MOU and Statement of Work (SOW) arrangements are still acceptable for industry sponsored research. The Grants Shared Service Center will still be executing MOUs with FDC to cover construction projects.