University of Central Oklahoma
Mobile Phone and Smart Phone Policy

The University of Central Oklahoma recognizes that mobile phone technology is convenient and a feasible alternative for conducting University business. This policy is designed for the University to meet IRS regulations by providing guidelines for the use of cellular devices for business purposes.

Employee mobile phones are listed property under the Internal Revenue Code, especially for employees who use a business phone for personal use. Listed Property includes items obtained for use in a business but designated by the IRS as lending themselves easily to personal use. Shifting the ownership of cellular devices from the University to the employee via additional pay, this policy will eliminate any potential tax compliance issues.

Approval and authorization elements are described in this policy. The University of Central Oklahoma will not provide mobile or smart phones for employees. Where business needs justify the use of mobile access devices, University employees will obtain a mobile device and access plan and be reimbursed by the University via additional pay, within an approved pay range. The use of these devices for business purposes can be expensive and the decision to incur such business expenses must be evaluated from a cost/benefit perspective. Departments should consider other viable options (see Considerations).

Allowance

To determine if an employee qualifies for an allowance for mobile phone usage, the employee should complete a request obtaining authorization from his/her supervisor and vice president. Request form can be found at http://technology.ucok.edu/purchases.htm,

Please note: Mobile phones supported by the University for calendar synchronization are listed on the Technology Support web site at http://technology.ucok.edu/purchases.htm . Only phones listed on this site will be supported.

Monthly overage charges which are due to additional university business, must be documented and processed through UCO’s expense account system. Detailed call logging is required for allowance. Please note: monthly overage charges should be the exception, not the rule. In the event an employee consistently has overage charges, s/he will be expected to find a more suitable plan.

Contractual Agreement

Employee allowance of mobile service requires the individual to make a contractual arrangement with a cell service provider that might extend past their employment with UCO. Individuals want to ensure usage levels within the contracts are easily modifiable.

The University will retain five mobile phones for employees who need to travel for University business. One such phone will include international service. These phones may be checked out for the travel period and will be available on a first-come, first-served basis. To reserve one of these phones, contact Technology Support.

Criteria for university personnel whose positions require the use of a mobile device include:

Device Features

Mobile and Smart Phone features which may require a higher-level service plan are listed here. Devices with these features, which are in addition to basic voice service, will be reimbursed at the higher rate, based on job position requirements.

If an employee requires a cellular phone in order to perform his/her duties, the employee, with approval of the department head, will obtain a personal cellular access plan and cellular phone and will receive an allowance from the University via additional compensation, within approved limits. The additional compensation must be justified by business requirements which necessitate the use of a cellular telephone to perform official university business where such business cannot be accommodated by the use of a landline phone, pager, or other less expensive communication device. Approved procedures must be followed when providing additional compensation for this purpose.

Department managers must determine level of service required in the performance of an employee’s duties. (See application form for acceptable levels). The employee is responsible for obtaining a phone and monthly plan that, at a minimum, meets the level of service required by the department. Because the telephone is owned by the employee, it may be used for personal and business use, but must be available for the performance of responsibilities as designated by the manager. The employee may obtain a larger plan if needed for personal use, but will only receive the amount agreed upon for business use. Bills for the cellular plan and device are the responsibility of the individual, not the department.

The department may contribute toward the activation of a cellular service plan and the purchase or upgrade of a communication device, if such purchase or upgrade is necessary for the performance of the employee’s job duties. The department may also contribute toward the replacement of aging or non-functioning devices, provided the employee’s job responsibilities continue to require the use of a cellular device at the time of replacement. All such contributions will be reported as taxable wages. The employee will own the device. Contribution toward the purchase or upgrade of a communication device should be sufficient to purchase a device required for the performance of the employee’s duties. The employee may select a more expensive device but will not receive a contribution in excess of what is required to perform his/her duties.

Because the entire University contribution toward the communication device and plan is wages to the employee treated as taxable income, no detailed documentation of personal or business calls is required.

The University contribution toward the communication device and plan is not considered an entitlement, is not part of an employee’s base salary, and may be changed and/or withdrawn by the University at any time. A one-time allowance will be provided for the purchase of a device to support the level of service required by the supervisor. A monthly allowance will be provided to cover subscription service. This allowance comes from departmental funds as authorized by the department head.

Departments should weigh carefully the added cost of reimbursing an employee for cellular service. The additional compensation must be justified by business requirements which necessitate the use of a cellular telephone to perform official University business where such business cannot be accommodated by the use of a land line phone, pager, or other less expensive communication device. Approved procedures must be followed when providing additional compensation for this purpose.

Departments are responsible to determine the budgetary impact of this program, and to determine whether or not an employee’s job requires use of mobile service. The University contribution toward the purchase of personally owned services must be directly linked to the employee's job duties and responsibilities.

Department heads are responsible for determining and approving the appropriate allowance amount for an employee based on the responsibilities of the employee's position. The determination should include the appropriate number of plan minutes, long distance calling options, data plans, and other plan features that are required for the performance of the employee’s job responsibilities.

University contributions for employee owned service are not to be based on a particular title or position. Use should be based on the actual job requirements of a faculty or staff member. For example, one individual with a "Computer Administrator" title may perform their work entirely in a campus office and is never on call. Another person with the same position may work entirely in the field and/or may be on call after hours. Supervisors, with the approval of department heads, are responsible for determining when mobile services are warranted.

The employee and the manager/supervisor must sign an agreement (See form at http://technology.ucok.edu/purchases.htm ) that justifies the business need for a cell phone which outlines the requirements that the employee will obtain a phone and service plan that meets department requirements, and make it available when needed (as defined by the department, i.e., for on call use).

For employee owned devices and plans, copies of the approval forms/agreements used to process University contributions, as well as receipts or other valid evidence of purchase, shall be retained by the department for four years.

Approval forms and other documentation records must be retained for internal or external audit purposes, and should be reviewed annually.

An employee may purchase any communication device or service plan that meets the job requirements specified by the supervisor or department head, regardless of price; however, the employee will be responsible for any additional expenses above the University contribution approved by the University and the department.

The employee is responsible for the selection of and enrollment in a communication service plan. The plan must, at a minimum, cover the requirements identified by the supervisor and approved by the department head. The employee may select service from any vendor whose service meets the requirements of the employee’s job responsibilities as determined by the supervisor and approved by the department head.

An employee receiving a University contribution for cellular service must provide his/her department with the phone and/or PDA number of the communication device within five working days of activation. In addition, the employee must register the device with CentralAlert, UCO’s emergency notification system.

The employee is personally responsible for complying with any contract entered into with a communication service provider including payment of all expenses incurred (including long distance, roaming fees, and taxes). In the event that an employee leaves the position, he/she continues to be responsible for the contractual obligations of the cellular service plan.

An employee receiving a University contribution toward the purchase of mobile devices or services must notify his/her department head within five working days of the inactivation of communication service or of the loss or theft of the communication device.

Employees will not use mobile devices to conduct University business while driving or operating machinery.

Employees will not forward e-mail which contains confidential or sensitive information to mobile devices. Additionally, employees will not store sensitive UCO information in the mobile device.

Exempt Devices

Two-way radios used by service personnel are exempt from this policy. Those radios are kept in a common pool for usage by the appropriate individuals. All other pooled devices must have call incoming and outgoing call logging.

A Smart Phone is a multiuser device that includes voice, data, and video capabilities. Examples include Treo, Blackberry, iPhones, and others. Smart Phones are mobile phones with advanced technology and services.

Mobile phone refers to any voice device that can be used in a wireless environment, including but not limited to cell phones.

Supervisors may initiate the request for an employee to receive reimbursement based on job responsibilities. The procedures are outlined and the form is available at http://technology.ucok.edu/purchases.htm