Sample Cell Phone Reimbursement Policy

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Sample Cell Phone Reimbursement Policy Powered By Docstoc
					                   WARREN COUNTY GOVERNMENT
                       CELL PHONE POLICY


The purpose of this policy is to establish a formal document, which regulates Warren County
employee cell phone use. This policy is to help ensure that cell phone use is for legitimate
County business, serves a public purpose and reimbursement is made for authorized expenses.


This policy applies to persons, departments or entities that are responsible to the Board of
Supervisors and submit claim requests for reimbursement of cell phone expenses, which must be
approved by the Board of Supervisors. Cell phone calls should be used only when no other
means of communication is available and the length of conversations should be limited.
However, cell phones may be a good method for long distance phone calling to lower a landline
phone billing.

For purposes of this plan there are three cell phone use scenarios:

#1     Employee’s personal cell phone with employee receiving a stipend. Per IRS regulations
       the cell phone monthly stipend is fully taxable as a fringe benefit to employees through
       payroll under a non-accountable plan. This is for the employer’s convenience (so
       Warren County does not have to maintain the phone) and is not taxable for IPERS

#2     Business Phone: If a cellular phone is to be required for an employee of the department,
       the department shall purchase it and all bills will be mailed directly to the department
       head for payment. Reasons for requiring a cell phone are: employee is unavailable much
       of the time by any other means than cell phone and access to the employee is imperative
       for the continued smoother operation of the department. Plans shall be selected based on
       the best possible benefit and expected use for the County. Occasional De minimis
       (minimal) personal use of a County cell phone is permissible per department head
       approval and if the department head sufficiently controls its use.

#3     Employee’s Personal Phone: If billing goes to employee and the employee wants to be
       reimbursed for occasional business use, this is an accountable plan, the County will need
       to see the bill and the employee must determine on all calls which are business and which
       are personal calls. The County will pay the cost of business calls through accounts
       payable and the reimbursement is non-taxable.


Disciplinary Actions for Abuse:
Abuse of the business cell phone policy may result in the following disciplinary actions:
a. payment of determined personal calls by employee
b. County owned phone privilege taken from employee
c. Employee dismissal if it is determined that employee has made or received calls from
   inappropriate (900) numbers
d. Department head discretion

Provisions for cell phone stipends, business cell phone reimbursements or employee
personal cell phone occasional business use:
All requests for reimbursement shall be submitted to the Board of Supervisors on the Warren
County cell phone expense form. Requests must be authorized by the employee’s
Department Head with proper account coding and must comply with the Warren County
Claims Policy.

The Board of Supervisors may authorize exceptions to this policy on a case-by-case basis.

             STIPEND REQUEST

Request for employee ___________________dept________
Authorized by ______________________ dept head
Budget number effected _______________________

Request to be considered:
  1.     Stipend payment for employees using their own cell phone for
         County business (non-accountable plan taxable)
         amount ____________________
         month/year _____________________

   2.    Reimbursement for business use of employee’s own cell phone.
         Attach cell phone billing, each call on billing needs to be
         determined to be either personal calls or a Warren County business
         call (accountable plan non-taxable). Reimburse _____________

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