Significant discretion was left with the department heads regarding the amount of the cell phone reimbursements. However, the amount of the reimbursements, as well as the need for the business use of a cell phone or other wireless device must be reasonable and appropriately justified and documented. If an employee currently receives a University provided cell phone or other wireless device, the current cost may be a good basis for the reimbursement. The actual cost of new equipment devices would be an appropriate basis for an equipment purchase reimbursement.
Yes, the directive does not remove this option but acknowledges the need to document its usage to address tax and audit concerns. The reimbursement method was devised as an alternative to reduce the record-keeping burden on faculty, staff, and departments.
Yes.
Yes, however the cell phone or other wireless device will continue to be the property of the University until it is returned. An equipment purchase reimbursement may not be granted if a University provided device is being used.
Yes, please see the UF Procurement web site.
Yes, names and telephone numbers of appropriate individuals have been included in the DDD announcing the issuance of this new directive or you can call the main Controller’s Office telephone number at (352) 392-1321.
The IRS has employee cell phone information on its web site.
Yes, however, expect larger payments to receive closer scrutiny.
No, the monthly service reimbursement will only need to be entered annually each fiscal year.
No, pursuant to the IRS Notice 2011-71.
Yes, the primary purpose for providing employees with cell phones or cell phone reimbursements is to meet the needs of the department. If department needs are better met by a specific provider then the department can make that a requirement for receiving the reimbursement.
Yes, departments are responsible for maintaining the documentation in accordance with the University’s record keeping retention requirements.
The University can only reimburse the employee for additional documented costs incurred by the employee in making such calls. In such cases where the monthly minute plan is not exceeded no reimbursement is due. By the same token, when a University phone is used to make a personal call, no reimbursement is due from the employee if the University’s minute plan is not exceeded.
Once the purchase reimbursement is given for an employee to purchase a device, the device remains the property of the employee. However, the department should discontinue payment of the monthly service reimbursement immediately upon termination.
No. Calls using the “walkie talkie” feature are not subject to the documentation requirement for cell phone calls on University owned phones.
Yes.
No.
Since both the purchase reimbursement and monthly reimbursements are paid through Disbursements, these would be paid from expense dollars.
Yes, if the cell phone provider is able to separate the statement and bill the University direct for the internet access portion and bill the employee for the cell phone portion. Some providers can do this and others cannot. No log or record is required for the internet access use, but it is expected that the primary purpose is for business use.
It all comes down to benefit. Does the University benefit by the employee joining as a member, i.e. will I learn? Will UF get a better employee? etc. As long as it is job related, memberships are an allowable expenditure. While you always want to choose the cheapest choice, which is usually institutional memberships, the situation should be taken into consideration. Individual memberships are allowed, but if you have multiple people that want to join you should choose an institutional membership, if possible.
Certifications are different. They must be required to hold the job for the University to pay for them for an employee. This includes things like medical boards or law exams. If the certification is preferred for the position, it cannot be paid for by the University.