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					                Frequently Asked Questions Regarding
    Boise State University’s Mobile Communications Devices Policy

Frequently Asked Questions: Table of Contents
Please use the following links to navigate the Frequently Asked Questions:

   Mobile Communications Devices Policy – General Policy Information ......................Pg. 2

   Mobile Communications Devices Policy – Service Plans ..............................................Pg. 4

   Mobile Communications Devices Policy – Devices ........................................................Pg. 5

   Mobile Communications Devices Policy – Taxes ...........................................................Pg. 7

   Mobile Communications Devices Policy – Procedures ..................................................Pg. 7

      Canceling Devices or Keeping a Device for Personal Use .....................................................Pg. 8

      Moving to Personal Liability – Current Users Keeping Same Service Provider/Vendor .........Pg. 8

      Moving to Personal Liability – Current Users Moving/Porting to a Different Service
      Provider/Vendor ...............................................................................................................Pg. 9

      New Users ........................................................................................................................Pg. 9

      Instructions for Supervisors RE: Mobile Communications Devices Policy ...........................Pg. 10




Mobile Communications Devices Policy – Forms
      Mobile Communication Agreement – Individual Users

      Mobile Communication Agreement – Department Users

      Call Log- Required for Department Cell Phone Use




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Mobile Communications Devices Policy - General Policy Information

  1. What is Boise State’s new Mobile Communications Devices Policy?

     You can read the policy here. If you have questions that are not covered in the FAQs, please contact OIT Business
     Services at 426-1433.

  2. Why has the policy changed?

     The IRS requires that business and personal use of university-owned cellular phones and other mobile devices be
     documented in a very detailed manner. While some University departments are monitoring phone records, none
     are meeting the substantiation requirements as required by the IRS. This places both the university and individuals
     in violation of IRS regulations governing reporting taxable income. However, if employees own their own phones
     and receive taxable compensation to offset the cost associated with business use, there is no substantiation
     requirement, eliminating the risk to both employees and the university.

     If a mobile communications device is included on a University account, users must log the time, date, phone
     number, name of the caller, and business purpose of every call, both incoming and outgoing to meet the strict
     substantiation requirements set by the IRS. If the IRS finds that employees fail to maintain detailed and accurate
     call logs they will deem all use personal and therefore taxable.

  3. What mobile communication devices are covered by the new policy?

     The new policy applies to all cell phones, PDA’s, and other devices that can be used for both university and
     personal business. The only mobile devices that are exempt are those that can be restricted by nature and function
     to university business, such as push-to-talk handheld devices. Please note: cell phones with the push-to-talk
     feature are NOT exempt from the new policy as these devices cannot be restricted in the same manner as devices
     that are only capable of push-to-talk functions.

  4. Does every employee get compensation for a personally owned mobile device?

     No. You must be a benefitted employee to receive compensation for a personally owned device, student
     employees do NOT qualify for this compensation. You should only receive compensation if your job requires
     that you spend a considerable amount of time away from your office or work area during normal business hours
     and that you be accessible during that time, or that you be accessible outside of your normally scheduled working
     hours.

     Mobile devices are not intended to replace land lines and should only be used when a land line is not accessible,
     and never while driving. Employees do NOT have the option of discontinuing their land line and relying on
     mobile devices for business communication.

     Employees with personal cell phones that place infrequent business calls may submit a request for reimbursement
     for one time use of personal devices via the PeopleSoft Travel and Expense process, or other processes used by
     your department for processing such payments. Under IRS rules, a log detailing the time, date, phone number,
     name of the caller, and business purpose of every call, both incoming and outgoing must accompany the
     reimbursement request.

  5. Can my department obtain mobile devices and service plans for departmental use when the device will not
     be specifically assigned to one individual?

     Yes, such devices must be restricted to university business ONLY, no personal calls are allowed. Use of
     University owned PDA’s is strictly limited to University e-mail and data usage only, no voice plans may be
     attached to these devices. The department will be responsible for the cost and contractual obligations of these


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   service plans. The devices remain the property of the university and are ordered and managed by OIT Business
   Services.

   For each University owned cell phone, a contemporaneous log of all calls (both incoming and outgoing),
   including the time, date, phone number, name of the caller, and business purpose of every call must be maintained
   by the department and available for audit. It is the Department’s responsibility to audit the call log against the
   monthly cell phone statement to ensure no personal use has occurred. A sample call log is available here.

6. Can my department simply change the user name to a generic name and retain liability for my cell phone
   while I continue to use it for personal and business calls?

   No, devices retained by departments must be used for business purposes only. Departments must maintain
   documentation of the justification for the staff or faculty member's need for the device as well as a
   contemporaneous log of all calls (both incoming and outgoing), including the time, date, phone number, name of
   the caller, and business purpose of every call (please see #5 above).

7. Boise State provides me with a cell phone with a plan that includes 600 minutes. I never exceed 600
   minutes, including personal calls. Isn’t this acceptable?

   No. IRS regulations dictate that personal calls, regardless of their inclusion in the pool of base plan minutes, must
   be documented and reimbursed at a prorated rate.

8. I only make personal cell phone calls during "free" calling periods, e.g., nights and weekends, or by using
   "free" mobile-to-mobile calling. As these calls are free, they don’t count, right?

   No. You actually pay for "free" calls as a part of the base wireless service plan. Unless you own the service (i.e.
   your cell phone is on an individual plan unassociated with the University), personal calls made during "free"
   calling times are not allowed.

9. If I document my personal calls by marking them on my cell phone bill or statement is that enough
   substantiation?

   Per IRS regulations, denoting personal calls on your wireless invoice and claiming all remaining calls as business
   calls does not constitute sufficient documentation of mobile communications. To meet the IRS substantiation
   requirements you must keep a contemporaneous log of all calls (both incoming and outgoing), including the time,
   date, phone number, name of the caller, and business purpose of every call.

10. If I own my phone and am responsible for personal charges, why do I have to show my supervisor my
    monthly statement upon request?

   By signing your agreement your supervisor is affirming that your estimated mobile communication allowance is a
   reasonable reflection of your business use as reflective of your job responsibilities and that a portion of your
   wireless service is requisite to your position. It is your supervisor’s responsibility to ensure, throughout the year,
   that your mobile communication allowance is commensurate with your business needs - this may necessitate
   occasional review of your statement.

   Furthermore, because state funds are being used to compensate you for a business expense, all statements are
   subject to random audit for verification of services and business use.

   Return to Table of Contents



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Mobile Communications Devices Policy – Service Plans
  1. How do I know what cellular telephone or monthly plan to choose?

     The device and plan you select will be based on several factors. You should consider both business and personal
     use. If you’ve been approved for a PDA, you should review OIT’s recommendations for PDAs located on their
     website. Only certain devices are compatible with GroupWise. To minimize compatibility issues it is
     recommended that you purchase a PDA that OIT can confirm works well with GroupWise.

     If you select a phone with data capabilities or text messaging and request an allowance for those services, you
     must provide a business justification for these options.

     Maximum monthly allowances (before taxes) for voice and data plans are as follows:

     Voice plans - $80.00 for individual plan, and $59.99 for family plans.

     Data/text messaging plans - $50

     As a Boise State employee, you may be entitled to a service discount – check the Employee Order Information
     website to obtain information regarding vendors and rate plans.

  2. If I am a supervisor, how do I select the correct allowance amount for an employee?

     The allowance amount must be based on the business requirements of the employee’s position. Departments must
     determine an amount based on job function that is fair to the employee and the department, and is based only on
     business use. Human Resource Services will gross all allowances up by 40.45% to defray taxes associated with
     business use. The compensation will be charged to Account Code 412500, Sporadic Special Pay, and employer
     paid payroll taxes will be charged to 426000, FICA and OASDI, and 425500, State Unemployment. Allowances
     may only be charged to one Department ID, departments may not split the mobile communication allowance for
     one employee between various Department IDs.

     If you wish to change the Department ID to which an employee’s allowance is charged you must complete a
     revised mobile communication agreement.

  3. What if my calls are 100% business? Can my allowance cover the entire cost of my service plan?

     If you will not make ANY personal calls, the university will continue to carry your contract as it has done in the
     past. However, in order to comply with IRS requirements, you must log all calls, (both incoming and outgoing),
     including the time, date, phone number, name of the caller, and business purpose of every call. A Department
     Mobile Agreement must be completed and your department will be responsible for reconciling your call log to
     your wireless statement. Employees who make personal calls on a university phone or who fail to maintain
     accurate call logs will be required to assume personal liability for the device and the wireless contract
     immediately.

     The University will continue to carry wireless contracts for employees utilizing PDAs solely for Google Mail
     access, employees with voice, text, or internet capabilities attached to their PDAs will be transferred to personal
     liability accounts.

  4. What if I want to add family members to my personal wireless service plan?



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     You may choose to add family members to your personal wireless service plan. You will NOT be compensated
     for any monthly charges associated with attaching additional lines to your personal wireless service. Your
     inclusion in a family plan will be considered by your supervisor and by your Dean or VP when determining and
     approving the appropriate percentage of business use to be applied to your monthly mobile communication
     allowance. The maximum wireless base plan cost for an employee requesting an allowance under a family plan
     is $59.99 per month.

  5. What if my actual business usage is more or less than the level of service I am being compensated for?

     You should monitor your business use to ensure it is consistent with your compensation. While fluctuations will
     occur occasionally, if you find that your business use is consistently more or less than the level of use you are
     being compensated for, you must complete a revised agreement.

  6. Can my department buy calling cards for use with mobile phones instead of using a traditional plan?

     No. These cards are subject to theft, may be lost, and can expire before all minutes are used.

  7. Can my department purchase Go-Phones or similar cell phones with pre-paid rate plans and a set number
     of minutes?

     No. As with calling cards, these phones are subject to theft and may be lost before all minutes are used. Go-
     Phones and similar devices are NOT to be considered as an alternative to compliance with the University’s
     Mobile Communication Policy. Merchant categories have been blocked from p-card purchases for these items.

  8. Can my department use a P-Card to purchase mobile communications devices and/or associated
     accessories?

     No. The use of state purchasing cards for mobile communication devices and equipment is strictly prohibited.
     Merchant categories have been blocked from p-card purchases for these items.

     Return to Table of Contents


Mobile Communications Devices Policy - Devices
  1. Will I be able to keep my current phone number and mobile device?

     In most cases, if you have a University cell phone number you will be able to keep your current number. OIT
     Business Services will assist current users billing on the University account with the process of assuming personal
     financial responsibility for their wireless service. Users may keep their current device for personal use.

  2. Will I have to pass a credit check when I take financial responsibility for my cellular account?

     Yes. All of the wireless vendors currently require that you pass a credit check. If you are unable to pass the
     credit check, your cell number may remain on the University account. However, in order to comply with IRS
     requirements, you must log all calls, (both incoming and outgoing), including the time, date, phone number, name
     of the caller, and business purpose of every call. A Department Mobile Agreement must be completed and your
     department will be responsible for reconciling your call log to your wireless statement.

  3. Will I be able to switch carriers?

     Yes. You may port your number to an alternate wireless carrier provided they have a contract with the state of
     Idaho; currently AT&T/Cingular, Verizon, and Sprint/Nextel are the only wireless carriers with such contracts.
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     OIT Business Services will work with current users to port numbers to any carriers under state contract to avoid
     the end user or the University incurring early termination fees. Please note: if you plan on porting to an alternate
     wireless carrier you may be required to purchase a new device in order to port your service.

     You may also opt to establish new wireless service with the cellular vendor of your preference. While
     AT&T/Cingular, Verizon, and Sprint/Nextel provide employee discounts, if you wish to have service with a
     different carrier, you may do so. Please contact OIT Business Services regarding termination clauses before
     making any changes to your wireless service.

  4. Will I be compensated if I need a new phone?

     University departments may provide employees with an equipment allowance for device replacement, renewal, or
     upgrade. Such allowances will not occur more than once per twelve (12) month period. Your device
     compensation will be based on the amount of your business use as a proportion of your total use. The following
     formula is used to calculate equipment allowance:

     Monthly Business Allowance + Monthly Business Allowance / Total Base Plan Cost = % of Equipment
     For Voice Plan (Pre Tax)      For Data Plan (Pre-Tax)      For Voice & Data       Allowance

     % of Equipment Allowance * Cost of Device (less any rebates) * 1.4045 = Final Equipment Allowance
     Itemized receipts must be submitted with updated mobile communication agreements for employees to receive
     such allowances. Allowances will not include accessories or associated service fees (i.e. upgrade or activation
     fees), taxes may be included. Maximum equipment compensation for business use of devices is as follows:
          PDA’s - $300 Purchase Price
          Cellular phones - $100 Purchase Price
     Equipment allowances are paid as lump sums and will appear on your paycheck during the first pay period for
     which you receive a mobile allowance.

  5. Is my Mobile Communications Agreement in force until I terminate employment at Boise State?

     No, agreements will expire at the end of 12 months and your allowance will cease. Departments and users are
     responsible for reviewing usage needs and submitting new Mobile Communications Agreements on an annual
     basis.

     Return to Table of Contents


Mobile Communications Devices Policy – Taxes
  1. Will I have to pay the taxes on the business use portion of the allowance?

     Human Resource Services will gross all allowances up by 40.45% to defray the payroll taxes associated with
     business use as well as the government taxes and fees associated with wireless service. As this is a taxable
     allowance, it is treated as additional salary and not as reimbursement for a business expense. Accordingly, you
     may qualify for a deduction on your income tax return for the business portion of your use. Please contact your
     tax advisor for additional information.

     Return to Table of Contents




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Mobile Communications Devices Policy – Procedures
   1. Will current University cell users/devices be automatically moved to personal liability? What is the process
      to move current users to the new policy?

       New users or employees who do not currently have wireless service billing under the university will fall under the
       new policy. Current users billing under the university who order new devices or otherwise make amendments to
       their service will be moved in accordance with the new policy. Other users currently billing under the university
       will be moved to the new policy on a department or individual basis, as scheduled by OIT Business Services.
       OIT Business Services will work with departments to schedule a conversion time that meets their needs.

       In order to avoid early termination fees ($175.00) for employees and the University, to assure users obtain State
       employee discounts, and to make sure corporate billing ceases, it is imperative that OIT Business Services assist
       users in the assumption of liability, porting, or cancellation of current device numbers. Departments that do not
       cancel devices/numbers through OIT Business Services will be responsible for paying any monthly charges that
       accrue and any termination or other fees that apply. Employees must work through specific vendors and vendor
       contacts to obtain the appropriate discounts on equipment and monthly service.

       Monthly allowances are paid on the payroll schedule. The amount disbursed each pay period is determined by
       multiplying the amount of the monthly mobile communication allowance by 12 (months), this amount is then
       divided by the number of payroll periods remaining from the time allowance payments begin to the end of the 12
       month contract date of the agreement.

       Equipment allowances are paid as lump sums and will appear on your paycheck during the first pay period for
       which you receive a mobile allowance.

       For those phones billing on the University account, OIT Business Services will provide call detail for recent
       months to assist departments in determining business usage.

       OIT Business Services may be contacted by e-mail at OIT_Business@boisestate.edu or by phone at 426-1433.

       All documents are available from the cell phone website at: http://oit.boisestate.edu/cell_phones.htm


       Return to Table of Contents


Procedures for Employees:

Canceling Devices or Keeping a Device for Personal Use

   □   1) If your supervisor has determined that your job does not require a mobile communication device, you can
       either cancel the device or assume personal liability for the device/number. Devices are not to be transferred to
       other employees without contacting OIT Business Services.

   □   2) Send an e-mail to OIT Business Services (OIT_Business@boisestate.edu) indicating that you wish to cancel
       the device/number or wish to keep the device/number for personal use. OIT Business Services will assist you
       with either process.


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   □   3) Departments that do not cancel devices/numbers through OIT Business Services will be responsible for paying
       any associated monthly charges or termination fees.

       Return to Table of Contents

Moving to Personal Liability – Current Users Keeping Same Service Provider/Vendor

   □   1) Read the Boise State University Mobile Communications Policy and Frequently Asked Questions.

   □   2) Use the call detail information provided by OIT Business Services to determine the percent of business use for
       your phone. Be prepared to share this information with your supervisor.

   □   3) Work with your supervisor to complete the Mobile Communications Agreement prior to purchasing a new
       mobile communications device or moving to personal liability. Your allowance is based on job function and
       should reflect an amount that is fair to the employee and the department. This includes business use only and not
       added personal use.

   □   4) If your supervisor approves a pro-rated allowance for the purchase of a new mobile communications device,
       you must submit a copy of the sales receipt with your agreement.

   □   5) Obtain the required signatures on the agreement.

   □   6) Contact OIT Business Services to request that your number be moved to personal liability. OIT Business
       Services will provide you with instructions for assuming liability.

   □   7) Send the agreement and a copy of the sales receipt (if an equipment purchase was approved) to OIT Business
       Services, MS-1412 as soon as possible. Receipt of your allowance is based on timely routing of your agreement.
       Keep a copy for your records. Allowances are paid on the payroll schedule.

   □   8) Mobile Communications Agreements expire at the end of 12 months. Allowances will cease unless a new
       agreement is submitted. Departments and users are responsible for reviewing usage needs and submitting a new
       Mobile Communications Agreement on an annual basis.

       Return to Table of Contents


Moving to Personal Liability – Current Users Moving/Porting to a Different Service Provider/Vendor

   □   1) Read the Boise State University Mobile Communications Policy and Frequently Asked Questions.

   □   2) Use the call detail information provided by OIT Business Services to determine the percent of business use for
       your device. Be prepared to share this information with your supervisor.

   □   3) Work with your supervisor to complete the Mobile Communications Agreement prior to purchasing a new
       mobile communications device or moving to personal liability. Your allowance is based on job function and
       should reflect an amount that is fair to the employee and the department. This includes business use only and not
       added personal use.

   □   4) If your supervisor approved a pro-rated allowance for the purchase of a new mobile communications device,
       you must submit a copy of the sales receipt with your agreement.

   □   5) Obtain the required signatures on the agreement.


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   □   6) Contact OIT Business Services to request that your device be moved to personal liability and ported to a
       different provider. OIT Business Services will provide information about the porting process. Be patient, this
       process varies among carriers and may require several days to complete.

   □   7) After the porting process is complete, send the agreement and a copy of the sales receipt (if equipment
       purchase was approved) to OIT Business Services, MS-1412 as soon as possible. Receipt of your allowance is
       based on timely routing of your agreement. Keep a copy for your records. Allowances are paid on the payroll
       schedule.

   □   8) Mobile Communications Agreements expire at the end of 12 months. Allowances will cease unless a new
       agreement is submitted. Departments and users are responsible for reviewing usage needs and submitting a new
       Mobile Communications Agreement on an annual basis.

       Return to Table of Contents


New Users

   □   1) Read the Boise State University Mobile Communications Policy and the Frequently Asked Questions.

   □   2) Work with your supervisor to complete the Mobile Communications Agreement prior to purchasing a mobile
       communications device. Your allowance is based on job function and should reflect an amount that is fair to the
       employee and the department. This includes business use only and not added personal use.

   □   3) If your supervisor approved a pro-rated allowance for the purchase of a new mobile communications device,
       you must submit a copy of the sales receipt with your agreement.

   □   4) Obtain the required signatures on the agreement.

   □   5) Send the agreement and a copy of the sales receipt (if equipment purchase was approved) to OIT Business
       Services, MS-1412. Receipt of your allowance is based on timely routing of your agreement. Keep a copy for
       your records. Allowances are paid on the payroll schedule.

   □   6) Mobile Communications Agreements expire at the end of 12 months. Allowances will cease unless a new
       agreement is submitted. Departments and users are responsible for reviewing usage needs and submitting a new
       Mobile Communications Agreement on an annual basis.


       Return to Table of Contents


Instructions for Supervisors RE: Mobile Communications Devices Policy

For Employee Devices – Personal Liability

   □   1) Read the Boise State University Mobile Communications Policy and Frequently Asked Questions.

   □   2) If you determine that the device is not needed for business use, the employee must contact OIT Business
       Services to transfer the phone to personal liability or cancel service.

   □   3) Work with your employee(s) to complete the Mobile Communications Agreement, located on the cell phone
       web site. Allowances are based on job function and should reflect an amount that is fair to the employee and the


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       department. This includes business use only and not added personal use. Human Resources Services will
       calculate and include the proportionate share of payroll taxes in the allowance.

   □   4) Supervisors may request call detail information (provided by OIT Business Services) for users currently on the
       University account or personal cell phone call detail (provided by the employee) to determine the percentage of
       business use for the device.

   □   5) Instruct the employee to contact OIT Business Services to obtain information about liability transfers, porting,
       or purchase processes.

   □   6) Supervisors have the discretion to approve a pro-rated allowance for the purchase of a new mobile
       communications device once every 12 months. Employees must submit a copy of the sales receipt with the
       Mobile Communications Agreement.

   □   7) Mobile allowances are paid on the payroll schedule.

   □   8) Obtain the required signatures on the agreement.

   □   9) Mobile Communications Agreements expire at the end of 12 months. Allowances will cease unless employees
       submit a new agreement. Departments and users are responsible for reviewing usage needs and submitting a new
       Mobile Communications Agreement on an annual basis.


For Departmental Devices

   □   1) Departments may retain devices for departmental use. These devices must be restricted to business use only.
       The department will be responsible for the cost and contractual obligations of the service plan. The devices
       remain the property of the University and are ordered and managed through OIT Business Services.

   □   2) A contemporaneous log of all calls placed or received on the mobile device must be maintained and available
       for audit. The log must include: Call Date, Call To (Name and Number), Call From (Name and Number), and
       Business Purpose of each call. It does not suffice to mark calls on the monthly call detail as “all business” or to
       make other notes on the device’s call detail as justification for business use.

   □   3) Supervisors must fill out the Mobile Communication Service Agreement for Department Cell Phones, located
       on the cell phone web site.

   □   4) Obtain the necessary signatures.

   □   5) Submit the form to OIT Business Services at MS-1412.

Where can I get a copy of the Mobile Communication Agreement form?
       The form is provided here.

Who do I contact if I have further questions?
       Contact OIT Business Services by e-mail OIT_Business@boisestate.edu or 426-1433.


       Return to Table of Contents


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