Marshall University Research Corporation (MURC) INTERIM CELLULAR TELEPHONE VOICE/DATA SERVICES STIPEND POLICY

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1 Marshall University Research Corporation (MURC) INTERIM CELLULAR TELEPHONE VOICE/DATA SERVICES STIPEND POLICY General Information: 1.1 Effective Date: July 1, Purpose: MURC will offer a taxable stipend for cellular phone service to employees whose duties and responsibilities require cellular wireless access to telephone and/or data service. Stipends will fall under varying levels of compensation. This plan allows MURC to meet IRS regulations and its fiduciary responsibilities, by providing guidelines for the use of personal cellular phones for business purposes. Cellular telephone service is also provided to employees needing it to perform their job functions under the MURC Cellular Telephone Procedure. Cellular Telephones and services provided under the MURC Cellular Telephone Procedure are solely owned by MURC and their use is restricted to business purposes only and this distinction between the two plans should be noted. 1.3 Scope: This plan applies to all MURC funding sources. 1.4 Definitions: Cellular telephone service for the purposes of this procedure is any service that is being used, in any measure, to make or receive wireless telephone calls or transmit data on the public cellular telephone networks. A cellular telephone (cell phone) for the purposes of this procedure is any device that is capable of using the services provided by the public cellular telephone networks. These devices vary from a simple telephone device that allows calls to be made and received and perhaps provide simple features to devices with telephone features and PDA (personal digital assistant) capabilities which would include fully synchronized contact databases, calendars, , and web browsing. Principal Investigator (PI) is the individual named as the project and financial manager for a MURC project or spending unit. 1.5 Stipend: Effective July 1, 2007, MURC will offer a taxable stipend for cellular phone service to employees whose duties and responsibilities require cellular wireless access to telephone and/or data service. Stipends will fall under low, medium, high and other for the level of compensation. 1.6 Responsibilities: PIs of the associated projects shall be responsible for oversight and approval of each employees request in their unit. Requests are made on a genuine business need, not by position. Cellular phone usage will be reviewed by the PI on an annual basis to ensure that use is appropriate and that prudent fiscal management guidelines are followed. This periodic review shall include an assessment of each authorized employee's need to use cellular phone service for business purposes. 1.7 Procedure/Statute References: MURC Cellular Telephone Procedure Plan: 2.1 A monthly stipend will be issued to those employees that are authorized by a PI. Criteria for issuance are: having cellular phone service is an integral part of performing duties of job description. more than 50% of work is conducted in the field. required to be contacted on a regular basis. (Outside of office) required to be on-call outside of normal work hours as a job requirement Critical decision maker 2.2 The following guidelines must be followed:

2 MURC will not be responsible for procuring cellular phone service for those individuals that are eligible for the monthly stipend, but information with local plans will be available via the MU Telecommunications web site. The cellular phone service falling under the stipend plan will not be purchased by, licensed or directly billed to MURC. The monthly stipend is taxable income; therefore the individual will be taxed according to the regulations of the IRS code. MURC reserves the right to specify certain minimum capabilities of cellular telephone equipment used in conjunction with this stipend (see section 2.5 Purchase of Cellular Telephone Equipment.) All directly paid cellular phone service must adhere strictly to the MURC Cellular Telephone Procedure 2.3 Reimbursement Rates: PI S may use the following schedule to determine the appropriate stipend. Low($45): This stipend is for an employee who has light usage of the cellular phone for business purposes (normally use up to 500 minutes per month.) Medium($65): This stipend is for an employee who has medium usage of the cellular phone for business purposes (normally use from 500 to 900 minutes per month.) High($85): This stipend is for an employee who has heavy usage of the cellular phone for business purposes, or may frequently travel out of the local/regional area and would normally use from 900 to 1350 minutes per month. $ Other (Unique): This stipend is for employees whose usage does not fit into one of the other stipend designations. Data Stipends: Those individuals who need the data option on their cellular phone service may make a formal request to their appropriate PI for a data service stipend. Data rate plans vary based on the type of device and use, i.e., lower costs for simple messaging and data, higher for smart phones, and still higher for PDA, portable, and laptop computer access. 2.4 Monthly Stipend Procedure Cellular Phone Procedures: 1. Each PI will review the usage of those individuals in their area who are currently receiving a MURC provided cellular phone and plan. 2. Each PI will determine the employees that are appropriate to receive a cellular phone stipend and those that should continue on a strict business only MURC provided phone plan. 3. For those that are determined to be appropriate for a Cellular Phone Service Stipend, the employee will submit the attached Cellular Phone Stipend Request Form to the PI with the appropriate level of stipend (low, medium, high or other and data if required). A Personnel Action Request Form (PAR) should be issued by the PI to MURC through the standard approval process. The amount on the PAR should reflect the cost for the total number of months of service for that year s stipend level. This would normally be 12 months from July 1st to June 30 th, unless the project period is different. 4. The PI and the employee will contact the cellular phone company to have service transferred to a personal contract of the employee. For initial implementation of this policy, projects will have until December 31, 2007 to affect the transfer of service to an individual. 5. If data services are needed; it also would be included on the above mentioned PAR for the amount of the annual service cost and should be calculated in the same manner as the voice service. This would be added to the total annual cost of the voice stipend when submitting the PAR. Please note in the remarks section the stipend level, whether data services are included, and the MURC project number to be charged. Cell phones will be charged to grant projects only if specifically approved by the granting agency. 6. The PI must authorize the request and submit a specific PAR annually for this service. The employee should also make note that this process must happen on an annual basis and review their pay in the new fiscal year for the inclusion of this stipend.

3 7. Payment will be distributed as part of an employees pay while the employee is part of this program. 8. If an employee is terminated, resigns, transfers or no longer eligible for a cellular phone stipend, the PI will process a PAR to terminate the stipend and notify the associated employee of the event. 9. Exceptional usage situations may require cellular phone service beyond the normal usage and control of the individual and will be reviewed and approved by the appropriate Dean or Vice President Fees for Contract Changes or Cancellations 1. If, prior to the end of the cell phone service contract, a personal decision by the employee, or employee misconduct, or misuse of the phone service, results in the need to end or change the cell phone contract, the employee will bear the cost of any associated fees. For example, the employee quits, and no longer wants to retain the current cell phone contract for personal purposes. 2. If, prior to the end of the cell phone service contract period, a PI decision (unrelated to employee misconduct) results in the need to end or change the cell phone contract, the PI s department will bear the cost of any fees associated with that change or cancellation as approved by the appropriate Dean or Vice President. For example, the employee's supervisor has changed the employee's duties and the cell phone is no longer needed for business purposes. For those employees utilizing the Cellular Phone Service Stipend 1. All service costs related to the purchase and usage of the cellular phone service is the responsibility of the employee. 2. The employee may have the existing cellular phone number transferred to a new service. 3. Use of the phone in any manner contrary to institutional procedure or local, state, or federal laws will constitute misuse, and will result in immediate termination of the cell phone service stipend. 4. Purchase cards may not be used to pay for cellular phone service. For those employees utilizing the MURC Cellular Phone Service 1. The employee must complete the MU Cellular Service Request Form with all appropriate signatures and submit the MURC. 2. Users must adhere strictly to the MURC Telecommunications Cellular Telephone Procedure 2.5. Purchase of Cellular Telephone Equipment 1. For the purpose of the stipend it is generally assumed that the Employee is responsible for the purchase of any Cellular Telephone Equipment to be used for base cellular service. Most plans have established Specials on equipment in this class. However, in those circumstances where advanced features such as data plans, access to Computing systems, or access to institutional communications and data are required, approval by the Dean or Vice President of the area may be obtained to provide all or a part of the funding of this advanced equipment. These advanced features generally require that specific security features are available on this equipment and MURC reserves the right to define the minimum capabilities of these devices. 2. Under no circumstances shall the Purchase Card or grant funds to be used to purchase Cellular Telephone Equipment that is used under this Stipend Plan.

4 Marshall University Research Corporation Cellular Telephone Voice/Data and Internet Service Stipend AUTHORIZATION FORM Employee Name: MU ID Number: Campus/Department: Cellular Telephone Stipend: Cellular phone number (with area code): Budget account: Fund Org Service Start Date: Service End Date Low ($45) Medium ($65) High ($85) Other ($) Data Services ($) Cellular Telephone Purchase: Requested amount $: Base Cellphone Windows Mobile Smartphone Windows Mobile PDA PCMCIA Card Other Describe Internet Service Stipend: Budget account: Fund Org Service Start Date: Service End Date Low ($15) Medium ($25) High ($40) Other ($) Justification: Employee Certification: I certify that the above stipend will be used toward expenses that I incur for Cellular Telephone Voice/Data and Internet Service usage for business purposes. I further certify that should the business usage significantly decline for a sustained period, that I would notify my supervisor in writing, as soon as practicable. I understand that this stipend will be included on my W-2 form as taxable income. I further understand that MURC is not responsible for the tax consequences of the stipend or the business use of my personal cellular or internet devices. Employee Signature Date PI Signature Date

5 Marshall University Research Corporation (MURC) INTERIM EMPLOYEE REMOTE INTERNET ACCESS STIPEND PLAN General Information: 1.1 Effective Date: July 1, Purpose: There are a number of circumstances under which allowances for various levels of home or off-campus Broadband or Dial-up Internet connection services may be appropriate for employees if the project has approved funding available. Federal tax regulations require detailed documentation of business use for payment of employee business expenses not otherwise allowed as non-taxable benefits. Home and off-campus Internet connection services are not an allowed non-taxable employee benefit. Internet service providers do not provide records to segregate business and personal use during connections. To avoid burdensome individual detailed logging and record keeping for employees and to simplify administration, approved employee Internet connection costs can be paid as an Internet connection stipend. 1.3 Scope: This plan applies to all MURC funds. 1.4 Definition: Remote Internet Access: An allowance may apply to more than one type of Remote Internet connection service. For example high-speed home access via DSL, Cable modem, etc and off-campus dial-up access, depending on university business needs. Stipend: 2.1 Effective July 1, 2007 MURC will offer a stipend for Remote Internet Access service to employees whose duties and responsibilities require home or off-campus access to the Internet or university data services. Allowances will be treated as taxable compensation and processed through the payroll system via a Personal Action Request (PAR). The specific allowance amount is at the discretion of the approving unit, but is limited to a monthly fee for actual ongoing connection service charges. The approving unit or project must provide full funding of the stipend from approved sources. Employees who receive an Internet connection allowance to obtain external service must subscribe directly with Internet service providers and pay the providers directly. MURC will not be responsible for procuring any Remote Access Service. All associated equipment is the responsibility of the employee. All agreements with the Remote Internet Access Provider are between the provider and the employee. 2.2 Oversight Responsibility: Principal Investigator of the associated area shall be responsible for oversight and approval of each employees request in their unit. Requests are made on a genuine business need, not by position. An annual review shall include an assessment of each authorized employee's need to use a Remote Internet Access for business purposes. The responsibility for determining business need and justification and for supplying funding will rest with the PI. 2.3 Eligibility Guidelines Employees involved in research dealing with large amounts of data requiring use of high speeds or high quality-of-service, especially where a sponsored research project specifically provides funds to support access. Employees whose out-of-normal-hours duties require heavy use of multimedia resources, computer aided design, medical imaging, or scientific visualization tools. Computer support professionals who are on-call at home and need high-speed access to fulfill out-of-normal-hours job responsibilities. Employees who often work from home and rely heavily on web resources and tools for project development and project support. Critical decision makers

6 2.4 Remote Internet Access Stipend Procedures: 1. Each PI will review the Remote Internet Access Stipend request annually for those individuals in their area who have requested or are receiving a stipend for broadband or dialup Internet access. 2. Each PI will determine if an employee is eligible for the Remote Internet Access Stipend. For those that are determined to be appropriate for a Remote Internet Access Stipend, the employee will submit the Remote Internet Access Request Form to the PI with the appropriate level of compensation. A specific Personnel Action Request Form (PAR) should be issued by the appropriate PI to MURC through the standard approval process. The amount on the PAR should reflect the cost for the total number of months of service for that year s stipend level. This would normally be 12 months, or the project budget period, whichever is less. 3. Internet stipends will be charged to grant projects only if specifically approved by the granting agency. 4. The appropriate PI must authorize the request and submit a PAR annually for this service. The employee should also make note that this process must happen on an annual basis and review their pay in the new fiscal year for the inclusion of this stipend. 5. Payment will be distributed as part of an employees pay while the employee is part of this program. 6. If an employee is terminated, resigns, transfers or no longer eligible for a Remote Internet Access Stipend, the PI will process a PAR to terminate the stipend and notify the associated employee of the event.

7 MARSHALL UNIVERSITY RESEARCH CORPORATION CELLULAR TELEPHONE PROCEDURE (INTERIM) General Information: 1.1 Scope: Cellular telephone service is one of the fastest growing aspects of telecommunications. As with any fast growing technology, cost, usage, and ownership are very important factors which, if not monitored through a single process, can grow unwieldy and unmanageable. For these and other reasons this procedure has been developed for use by all MURC users. 1.2 Effective Date: July 1, Eligibility: For situations where cellular service is required by the project and a stipend is not being issued to an employee for cell phone use. Procedure: 2.1. All cellular service charged to the Marshall University Research Corporation (MURC) is to be ordered through the MU Telecommunication Office. If the telephone is being used by any individual who is in any way associated with MURC, the equipment is the property of MURC, or the service is in any way billed to MURC, the service is to be ordered through the MU Telecommunication office All cellular service described above is to be billed to MURC Accounts Payable. The MURC Accounts Payable offices will receive and process all bills for cellular service which will then be charged back to the appropriate project All cellular service (connecting or disconnecting) must be requested through the MU Telecommunication office using the Cellular Phone Service Request Form available from the MU Telecommunication office. That form will require an appropriate funding source and justification for the service Connection and Disconnection of service must be approved by the PI using the Cellular Phone Service Request Form Appropriate Cellular service will be made available to users who are in need of cellular service on a short term or temporary basis. The Cellular Service Request form also will be required for this request Once issued, cellular phones will be the total responsibility of the authorized user. A cellular phone should not be transferred among users except in limited emergencies and with appropriate supervisory approval. When the user can no longer justify the use of the service or employment at Marshall University terminates, a completed Cellular Service Request Form and the phone should be returned to the Telecommunication Office All cellular phones are provided for business purposes only. When obtaining a cellular phone, the employee must certify that the phone is being used for business purposes only and any personal calls will be promptly reimbursed to MURC Unauthorized acquisition or use of cellular telephones will be the responsibility of the user and collection for charges associated with such action will be fully pursued.