University of Massachusetts Dartmouth – Campus Policy by wuyunyi


									University of Massachusetts Dartmouth – Campus Policy
Policy Title               Cell Phone/PDA Use
Policy Number              BUS-001
Effective Date             July 1, 2007
Responsible Office         Vice Chancellor for Administration and Finance
Related Policies           Treasurer’s Office Fiscal Policy No. 06 - 02

   I.      Policy
               All eligible employees who are provided University owned cell phones
           and/or Personal Data Assistants (PDAs) will be reported on and taxed
           appropriately in accordance with University policy and IRS Guidelines.

   II.     Purpose
               This policy allows the University of Massachusetts Dartmouth to meet
           IRS regulations (Section 280F of the Code) and its fiduciary responsibilities to
           the taxpayers of the Commonwealth of Massachusetts by providing guidelines
           for the use of cell phones and PDAs for business purposes. In accordance
           with IRS code, when an employer provides an employee with a cellular
           phone, the expense incurred by the employer will be considered taxable
           income to the individual and therefore subject to taxation when the cell
           phone/PDA is also used for personal communication. All personal use of a
           University owned cell phone/PDA is considered a taxable event.

   III.    Definitions
               PDAs are known best by their product names, including Blackberry and

   IV.     Procedures
               University owned cell phones/PDAs may be issued to an employee for
           business use when, in the judgment of the Vice Chancellor for Administration
           and Finance or his/her designee, one of the following criteria is demonstrated:

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          a. Required frequent travel on University business, specifically not including
             travel between on-campus or inter-campus locations.
          b. A need for others to be in constant communication with the individual.
          c. A need for the individual to communicate constantly with other University
             personnel while traveling.
          d. Personal safety concerns for individuals while working, particularly in
             isolated or high crime areas.
          e. A need to contact an employee after normal business hours on a constant
          f. Issuance of PDAs will be further limited to those employees who travel
             off campus extensively, specifically not including inter-campus travel,
             attendance at conferences, meetings, etc.

          Cell phones/PDAs will not be issued to employees in lieu of land lines or
          pagers when such alternatives will provide adequate or less costly service to
          the University.

             Employees may apply for a University owned cell phone/PDA with the
          approval of their immediate supervisor and with the confirming approval of
          the area Vice Chancellor, who may then recommend approval to the Vice
          Chancellor for Administration and Finance. As a part of this application
          process the individual will sign an affidavit indicating that the device will be
          used only for business purposes.

             Employees issued cell phones or PDAs will have an amount, determined
          annually, added to taxable (W-2) wages equivalent to the cost to the
          University for the Convenience of not maintaining detailed records of
          business and personal use and to cover any incidental personal use. By
          characterizing this cost as income, the University can avoid requiring each
          employee to monitor and report itemized minutes of personal cell phone/PDA
          use. Periodic, random audits of cell phone/PDA usage will be conducted by

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          the Internal Audit department to assure the devices are being used at least
          90% of the time for business purposes.

             On occasion the University may issue a cell phone to a department for
          daily or short term issuance to an employee where the phone is not otherwise
          in the employee’s possession. In such a circumstance an income adjustment
          will not be necessary but the Department Head is responsible for monitoring
          use consistent with this policy.

             For those employees not issued University owned devices, their
          incremental cost of documented business use of personal cell phones/PDAs
          will be reimbursed consistent with current policy.

   V.     Responsibility
             The EMPLOYEE is responsible for compliance with the Cell Phone/PDA
          policy, including the provision for business use only of the devices. The
          DEPARTMENT HEAD is responsible for recommending cell phones or
          PDAs only for those who meet the criteria for issuance. HUMAN
          RESOURCES is responsible for posting wage adjustments and withholding
          taxes on affected employees W-2’s. ADMINISTRATIVE AND
          AUXILIARY SERVICES is responsible for providing the annual cost
          information to HR for the W-2 adjustments.

   VI.    Attachments
             The University of Massachusetts Dartmouth “Cellular Telephone and
          PDA Affidavit.”

   VII.   Approved: _____________________________ Date: _______________

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