End of Project Purchasing

Under the Uniform Guidance, $5,000 is the threshold for an allowable maximum residual inventory of unused materials and supplies, including computing devices, at the end of a project.

In general, purchases near the end of a project may be subject to additional scrutiny. Like all purchases, they must strictly follow the cost principles of being necessary and reasonable for the performance of the project, allocable to the project based on benefit received and consistently applied.

Applicable Uniform Guidance section: 200.314

For more information, contact Danielle Khoury in the Controller’s Office / VPF.