Most people I know like to save money. This is one area that I think that you should address what your mobile device is going to be used for. By far the Apple iPad is the flagship device for mobility but it also is the most expensive. Remember when purchasing a mobile device such as a Android or iPad you should definetly consider your options and consider the anticipated use of the device.
I know many people as of right now that are wanting iPads because of their popularity. This device has been through many revisions in its short lifetime. Please keep in mind that Apple usually has a short support life cycle on its devices when it comes to supporting IOS 8.
When buying a refurbished device keep in mind your expected lifecycle needs and if your organization runs any apps dependentant upon being on the latest version of IOS. My rule for buying any refurbished iPad is to only buy back to the previous generation of the device to sustain longevity and use of the device. Also make sure it has a warranty through a reliable source.