Telecommunications

Directive Statement

Departments have three options in terms of handling the business use of cell phones and similar wireless communication devices.  This Directive provides guidance on the options departments have in providing such devices and the responsibilities that departments, as well as faculty and staff, have regarding the use of cell phones and similar wireless communication devices.

A monthly communication plan reimbursement may be established at any time during a fiscal year and may be changed or withdrawn at any time for any reason by the department head.  Department heads may wait to establish reimbursements until the expiration of existing contracts if they choose.  Appropriate documentation and record keeping procedures should be put in place immediately, regardless of the option chosen.

1. Monetary Reimbursement for Employee-owned Devices– Provide faculty and staff members that require such cell phones and/or similar wireless communication devices with a reimbursement (non-taxable) for the acquisition of the device and the monthly service charges.  This is the preferred method of providing faculty and staff with cell phone service when it is required for their job duties.
2. University Provided Cell Phones and Other Communication Devices– Provide University owned cell phones and similar wireless communication equipment and service to faculty and staff that have a demonstrated and documented need for such equipment and service.  Departments must maintain documentation of the justification for the staff or faculty members’ need for the device.
3. Reimbursement for Business Use of Personal Phone– Reimburse the faculty or staff member for business calls paid for by the faculty or staff using personal phone service and who does not receive a monthly cell phone reimbursement.  Written evidence such as a telephone log or diary and copies of the phone bill including the business purpose will need to be provided to document these reimbursements as well.  This method may be appropriate when the business need to make cell phone calls is infrequent.

Reason for Directive

Cellular telephones and similar wireless communication devices have become common place and are now often necessary for staff and faculty to carry out their responsibilities in an effective and efficient manner.  The cost of the business use of these phones and other devices is large and needs to be properly managed by University departments.  Additionally, such items are subject to scrutiny by the Internal Revenue Service (IRS) and other auditors who would look for assurance that the costs incurred for cell phone use are required for employees to perform their job duties.  Information on cell phone providers and their respective pricing options is available from the Procurement website.

Who must comply?

All University departments.

Procedures & Best Practices