UNIVERSITY OF SOUTH FLORIDA Procedure For Cellular Phone, Cellular Data Service and Computer Air Card Allowances January 23, 2009

Transcription

1 UNIVERSITY OF SOUTH FLORIDA Procedure For Cellular Phone, Cellular Data Service and Computer Air Card Allowances January 23, 2009 I. INTRODUCTION (Purpose and Intent) USF recognizes that departments may have need for employer supported cell phone service. This procedure establishes the approved support of cellular phones (cell phones), cellular data service (cell data service) and computer air cards for official university business at the University of South Florida (USF). Such expenditures will comply with Internal Revenue Service (IRS) regulations and USF policies and procedures. This procedure, intended to recognize the appropriate employee use of a personal cell phone, cell data service and/or computer air cards for official university business, requires no recordkeeping but results in additional taxable wages for the employee. II. PROCEDURE A. Cellular Phones University funds may be used to pay a cell phone allowance to university employees who are required to use a personal cell phone for official university business. Allowances for cell phone usage, at a maximum rate of $45.00 per month per employee, will be processed via Payroll, and the employee s allowance will be subject to employment taxes and withholding. (Employees requiring cell phone service, cell data service and/or a computer air card may receive allowances for all three.) Funds for a Sponsored Project cannot be used as the funding source for an allowance. However, they may be used for a direct expenditure when authorized by the sponsor in the award document for the Sponsored Project (see Section D). Cell phone allowances must be recommended by the appropriate supervisor and approved in advance by the Dean or Director. Retroactive allowances are limited to two months. The cost of purchasing a cell phone and activating or terminating cell phone service are the sole responsibility of the employee. The Allowance Request Form and Instructions for completing are attached. An Allowance Request must be submitted not only to initiate an allowance, but also to change or stop an allowance. B. Cellular Data Service University funds may be used to pay an allowance for cell data service to university employees who have been approved to use such service for official university business. Allowances for cell data service, at a maximum rate of $40.00 per month per employee, will be processed via Payroll, and the employee s allowance will be subject to employment taxes and withholding. (Employees requiring cell phone service, cell data service and/or a computer air card may receive allowances for all three.) Funds for a Sponsored Project cannot be used as the funding source for an allowance. However, they may be used for a direct expenditure when authorized by the sponsor in the award document for the Sponsored Project (see Section D). Cell Phone-Cell Data-Air Card Procedure

2 Cell data service allowances must be recommended by the appropriate supervisor and approved in advance by the Dean or Director. Retroactive allowances are limited to two months. The cost of purchasing the cell data allowance and activating and/or terminating service are the sole responsibility of the employee. The Allowance Request Form and Instructions for completing are attached. An Allowance Request must be submitted not only to initiate an allowance, but also to change or stop an allowance. C. Computer Air Cards University funds may be used to pay an allowance for a computer air card to university employees who have been approved using one for official university business. Allowances for a computer air card, at a maximum rate of $50.00 per month per employee, will be processed via Payroll, and the employee s allowance will be subject to employment taxes and withholding. (Employees requiring cell phone service, cell data service and/or a computer air card may receive allowances for all three.) Funds for a Sponsored Project cannot be used as the funding source for an allowance. However, they may be used for a direct expenditure when authorized by the sponsor in the award document for the Sponsored Project (see Section D). Computer air card allowances must be recommended by the appropriate supervisor and approved in advance by the Dean or Director. Retroactive allowances are limited to two months. The cost of purchasing the computer air card and activating and/or terminating service are the sole responsibility of the employee. The Allowance Request Form and Instructions for completing are attached. An Allowance Request must be submitted not only to initiate an allowance, but also to change or stop an allowance. D. Exceptions To This Procedure Exceptions to this procedure must be approved in advance by the cognizant Vice President or VP Designee. A Department must submit a Request for Exception (see attached instructions and form), that has been approved by the Department, to the Department s cognizant Vice President or VP Designee for approval. Requests for Exception include University-owned cell phones, over maximum allowances, and rental of cell phones. Requests for Exception for University-owned cell phones required for Sponsored Projects, must be approved in advance by the Division of Sponsored Projects and Research Financial Management (see attached instructions and form). The Department s cognizant Vice President or VP Designee will be responsible for maintaining a list of Exception Requests and the signed, original forms. This list of exceptions by VP area will be reviewed by the Finance Management Council on an annual basis. A copy of the approved or denied Exception Requests will be sent to the requesting Department. The Department is responsible for processing payment and must forward a copy of the approved Exception Request to Purchasing and Accounts Payable. If an exception is approved for over maximum allowance, a copy of the approved request must also accompany the allowance form submitted to Payroll. Payroll will not accept the allowance without the approved Request for Exception form. III. RESPONSIBILITIES Deans and Directors are responsible for: Determining and documenting that a cell phone, cell data service and/or computer air card is required to perform duties and responsibilities of a position. Cell Phone-Cell Data-Air Card Procedure

3 Determining the source of funds for paying an allowance. Assuring that funds for a Sponsored Project are not used as a source to pay for cell phone, cell data service and/or computer air card allowances. If a cell phone, cell data service and/or a computer air card is specifically authorized in the award document for the Sponsored Project, a Request for Exception must be completed (see attached instructions and forms). Maintaining and submitting appropriate documentation for approvals. Periodically assessing each authorized employee s need to continue receiving an allowance for using a personal cell phone/cell data service/computer air card for business purposes. Assuring that faculty on nine-month appointments, and not working during the Summer Term, do not receive allowances during the Summer Term. Assuring appropriate processing of cell phone, cell data service and/or computer air card allowances. Evaluating a department s ability to continue to provide monthly cell phone, cell data service and/or computer air card allowances to employees in the context of its overall budget during annual budget planning. Assuring that a cell phone, cell data service and/or computer air card allowance is not received from multiple university departments or from the University and a DSO/CU (Direct Support Organization/Component Unit). Conducting a monthly independent review of university bills directly paying for cell phone, cell data service and/or computer air card expenditures, to assure only official university business use. This review must be evidenced by signed, dated and filed documentation. Employees are responsible for: Assuring that a cell phone, cell data service and/or computer air card allowance is not received from multiple university departments or from the University and a DSO/CU (Direct Support Organization/Component Unit). Timely paying all amounts due as agreed between the employee and the cell phone service provider. Assuring that a cell phone, cell data service and/or computer air card allowance is immediately discontinued when such service has been reduced or is no longer required for the performance of their job responsibilities. Determining a service provider and service plan(s), paying activation fees, equipment fees, airtime plan costs (including airtime in excess of the plan allotment), and al incidental charges relating to the plan chosen. Providing a cell phone number to the department and VP area no later than five business days after activation. Vice Presidents* are responsible for: Approving or denying Requests for Exception to the Procedure. Providing a copy of the approved or denied Exception Request to the Department. Maintaining a list of all Exception Requests and the signed, original forms. Providing this list to the Finance Management Council on an annual basis beginning June 30, * VPs include such other offices as the President, Regional Chancellors, General Counsel, etc. Cell Phone-Cell Data-Air Card Procedure

4 UNIVERSITY TREASURER S OFFICE BUSINESS PROCEDURE Instructions for Requesting Cell Phone/Cell Data/Computer Air Card Allowance Payments Requesting an allowance requires the submission of an Allowance Request Form. Departments requesting Allowance Payments for their employee(s) must complete and submit the Allowance Request Form to Payroll (ALN-147). An Allowance Request Form must be submitted not only to initiate an allowance, but also to change or stop an allowance. Allowance requests for more than an allowed maximum will not be accepted by Payroll without a Request for Exception form that has been approved by the Department s cognizant Vice President or VP Designee. Funds for a Sponsored Project cannot be used as the funding source for an allowance. However, they may be used as a direct expenditure when authorized by the sponsor in the award document for the Sponsored Project. In such instances the request must be processed as a Request for Exception (see attached instructions and form). 1. The completed form must contain: The employee s name, and employee ID number and record number The amount of the Cell Phone Allowance, Cell Data Allowance and/or Computer Air Card Allowance Start (always first day of month not pro-rated); a maximum of two month retroactive Justification for the allowance The Department Name and GEMS department number The Department s office manager/contact name and phone number Complete chartfields The employee s signature and appropriate approval signature 2. Payroll will process the payments the first pay period of each month. Payments will be made as a separate payment from the employee s normal salary payment and will not be retirement-eligible. Appropriate payroll taxes will be withheld from these payments. Cell Phone/Cell Data Service/Computer Air Card Allowance Request Form

5 University Treasurer s Office Send to University Payroll SVC CELL PHONE/CELL DATA SERVICES/COMPUTER AIR CARD ALLOWANCE REQUEST FORM Please check one: New Change Add Allowance Stop - Eff. : Employee Name: Employee ID: Record # Job Title Work Phone: address: Type of Allowance: Place an X in the appropriate cell. Start must be entered as first day of month. Cell phone Allowable amount: ($45 maximum) Start : Cell data service Allowable amount: ($40 maximum) Start : Computer Air Card Allowable amount: ($50 maximum) Start : This allowance is not considered to be an entitlement and is not part of an employee s base salary. It shall be paid in equal installments from departmental funds as a salary supplement and is provided to the employee only for as long as the college/division authorizes the payment. Please provide a justification for the need for a cell phone, cell data service or computer air card. Department Name: GEMS Department Number Department Office Manager/Contact: Phone Number Please provide the complete Chartfield below: Operating Unit Fund Code Department Product Initiative Employee Certification and Signature: I certify that the communications device will be used in the performance of my job duties and that a cell phone/cell data service/computer air card allowance is not received from multiple university departments or from the University and a DSO/CU (Direct Support Organization/Component Unit). I will promptly report any changes in the level of usage or inactivation of the device to my supervisor. I further certify that I have read and will comply with USF Cell phone and Cell Data Service Procedure. Employee Signature Dean/Director Certification and Signature: I certify that the job duties of the employee require the use of a cell phone/cell data service/computer air card and the requested allowance is appropriate for the level of usage. I further certify that I have read and will comply with the USF Cell Phone/Cell Data Service/Computer Air Card Procedure. Dean/Director Name Printed Signature Completed form may be faxed to University Payroll at (813) , hand carried to SVC 0077, or mailed to 4202 E. Fowler Avenue, ALN-147, Tampa, Florida Cell Phone/Cell Data Service/Computer Air Card Allowance Request Form

6 UNIVERSITY OF SOUTH FLORIDA Request for Exception To University Cell Phone/Cell Data/Computer Air Card Procedure Instructions: 1. Complete attached Request for Exception form, providing complete and clear Requested Exception (including monthly cost of the exception) and Justification for Requested Exception. (Requests for exception must be approved in advance of exercising the exception.) 2. Obtain signature of appropriate Dean/Director. 3. Obtain signature of representatives from the Division of Sponsored Projects and Research Financial Management if the Request for Exception is for a University-owned cell phone required for a Sponsored Project. 4. The Dean/Director will send the completed request to the Department s cognizant Vice President or VP Designee. 5. The cognizant Vice President or VP Designee will Approve or Deny the Request and return a copy to the requesting Department. 6. The Department s cognizant Vice President or VP Designee will be responsible for maintaining a list of all Exception Requests and the signed, original forms. 7. A list of exceptions by VP area will be reviewed by the Finance Management Council on an annual basis. 8. Subsequent to an approval, the Department is responsible for processing payment and must forward a copy of the approved exception to Purchasing and Accounts Payable accompanying the approved form of payment for the exception. If an exception is approved for over maximum allowance, a copy of the approved request must also accompany the allowance form submitted to Payroll. Payroll will not accept the allowance without the approved Request for Exception form. 9. Within 5 days of activation, provide the cell phone number to the Department and VP area. Cell Phone-Cell Data-Air Card Procedure

7 UNIVERSITY OF SOUTH FLORIDA Request for Exception To University Cell Phone/Cell Data/Computer Air Card Procedure (Please type or print) Requesting Department: Project No./Fund No. (Applies only to a Sponsored Project) Dean/Director: Supervisor: Employee(s): Employee(s) Position(s): Requested Exception (include monthly cost of the exception): Justification for Requested Exception: Dean/Director Signature SPONSORED PROJECTS ONLY: Sponsored Project Approval Research Financial Management Approval Action: Approved Denied Signature of Vice President or VP Designee Cell Phone-Cell Data-Air Card Procedure

8 UNIVERSITY OF SOUTH FLORIDA [Enter VP Area] University Cell Phone/Cell Data Service Request for Exception Log of Request Requesting Department Dean/Director Employee (s) Position (s) Type of Requested Exception Justification for Requested Exception University Cell Phone Number(s) APPROVED / DENIED of Approval / Denial Reference Number * Type of Exception (1) USF-owned Cell Phone: shared; public number; employee(s) on-call; no personal use (2) Higher Allowance Amount (3) Sponsored Projects (must meet definition for CAS exception) (4) Other (describe) 1