Spending during the last 90 days of the project should generally be limited to closing down the grant and publishing the results. Purchasing a computing device at the end of a grant may indicate a desire to use up an unobligated balance at the end of a grant, which is unallowable. In order to purchase a computer in the last 90 days of a grant, the PI must document the need for the computer and how it will benefit the entire project.
Under the Uniform Guidance ยง 200.314, the threshold for an allowable maximum residual inventory of unused materials and supplies, including computing devices, at the end of a project is $5,000.