Personnel Practices: Cell Phone Policies

Transcription

1 International Public Management Association for Human Resources HR-CENTER March 2008 Personnel Practices: Cell Phone Policies International Public Management Association for Human Resources 1617 Duke Street Alexandria, VA (703)

2 Table of Contents HR Center Series Cell Phone Usage *Please note this packet has been updated to reflect only policies that are IRS compliant I. IRS Cell Phone Overview.3 II. III. Cell Phone Overview Sample Policies A. County of Riverside, CA...7 B. City of East Grand Rapids, MI...11 C. City of Parma, OH..15 D. South Tahoe Public Utilities District..16 E. City of Las Vegas 19 Judy Tuttle Deputy Human Resources Director City of Las Vegas 400 Stewart Ave Las Vegas, NV F. Hennepin County.22 G. City of Los Angeles.24 Margaret M Whelan IPMA-CP General Manager City of Los Angeles 700 East Temple St, #305 Los Angeles, CA

3 This article was taken from the IRS website. For more information please visit their Employee Cell Phones Government employers frequently provide their employees with cellular telephones and pagers to employees to conduct business. This can raise special tax concerns, due to the fact that these items are listed property under the Internal Revenue Code, and because employees may use them for business as well as personal use. What is Listed Property? Listed property includes items obtained for use in a business but designated by the Internal Revenue Code as lending themselves easily to personal use. This includes automobiles, computers, and entertainment or recreation-related items. In 1989, cellular telephones were added to this category. Although the use of these phones is much more widespread and economical today, they remain listed property and are subject to these restrictions. For a for-profit business, the designation of an item as listed property has implications for depreciation deductions taken by the business and the computation of net income. However, this article focuses on the employment tax issues raised for employees of government entities. Substantiation Requirements To be able to exclude the use by an employee from taxable income from an employerowned cell phone, the employer must have some method to require the employee to keep records that distinguish business from personal phone charges. If the telephone is used exclusively for business, all use is excludable from income (as a working condition fringe benefit). The amount that represents personal use is included in the wages of the employee. This includes individual personal calls, as well as a pro rata share of monthly service charges. In general, this means that unless the employer has a policy requiring employees to keep records, or the employee does not keep records, the value of the use of the phone will be income to the employee. At a minimum, the employee should keep a record of each call and its business purpose. If calls are itemized on a monthly statement, they should be identifiable as personal or business, and the employee should retain any supporting evidence of the business calls. This information should be submitted to the employer, who must maintain these records to support the exclusion of the phone use from the employee s wages. The following situations illustrate the application of the rules: Example 1: A municipal government provides an employee a cell phone for business purposes. The government s written policy prohibits personal use of the phone. The government routinely audits the employee s phone billings to confirm that personal calls were not made. No personal calls were actually made by the employee. The business use of the phone is not taxable to the employee. Example 2. A municipal government provides an employee a cell phone for business 3

4 purposes. The government s written policy prohibits personal use of the phone. However, the government does not audit phone use to verify exclusive business use. The fair market value of the phone, plus each monthly service charge and any individual call charges are taxable income to the employee, reportable on Form W-2. Example 3: A state agency provides an employee with a cell phone and pays the monthly service charge. The employee is required to highlight personal calls on the monthly bill. The employee is then required to timely reimburse the agency for the cost of the personal calls, and the employee is charged a pro rata share of the monthly charge. The value of the business use portion of the phone is not taxable to the employee. Employee-Owned Telephones If the employee owns the phone, the listed property requirements do not apply. Any amounts the employer reimburses the employee for business use of the employee s own phone may be excludable from wages if the employee accounts for the expense under the accountable plan rules. See Publication 15, Employer s Tax Guide (Circular E), for more information about the accountable plan rules. 4

5 Cell Phone Overview Written by Ryan Lowry Before cell phones, business almost always had to be conducted in the office. If a business meeting was taking place across the country, the first thought to most people after stepping off the plane was to find a pay phone. In the age of cell phones anyone can be contacted at any given time, in any given place. Business men and women can participate in conference calls in the comfort of their own homes and can be contacted should business emergencies arise. Unfortunately, for every positive aspect there are negative ones. With more cell phones in the workplace, the constant ringing, beeping, and conversing can be distracting. Some workers are inconsiderate when it comes to cell phone use by talking loud at their desk or by not silencing their ring tones. Moreover, despite cell phone popularity, most agencies do not have active policies on workplace cell phone etiquette or usage. 1 For agencies looking to remedy or prevent cell phone problems please consider the following information. Business Cell Phones Some agencies issue cell phones to individuals in high ranking positions and those working primarily in the field so they can be contacted easily and be kept abreast of important situations. Should the company cell phone be allowed for personal use? If an employee has a family and children, emergency situations may call for the use of the business cell phone. As the IRS regulations above indicate, such personal use must either be "de minimus" or it must be carefully tracked and the employer reimbursed for the cost of the personal calls and a pro-rata share of the monthly charges. Otherwise the entire value of the cell phone is treated as taxable income to the employee. Failure to abide by the IRS regulations can result in fines of hundreds of thousands of dollars. Employers may want to limit personal use of business cell phones as a policy matter. And most policies do encourage employees to use a land line whenever it is available. Agencies should also encourage safe usage of company cell phones. Inform employees of the dangers of driving and talking on the cell phone and discourage them from doing so. Some agencies provide hands-free equipment for employees who are constantly traveling. Lastly, while in the office company phones should be kept on vibrate. Personal Cell Phones More often than not the use of personal cell phones causes the most problems. Personal cell phones should not be used in the workplace except in the case of an emergency. 2 All 1 Bureau of National Affairs, Inc. (BNA, Inc), Human Resources Library, October Talbot, Toni C. Cell Phones in the Workplace. Human Resource Consulting Firm, HRMS. Michigan Forward,

6 ring tones should be silenced and phones should be kept on vibrate. Currently, almost any sound or song is available for download to be a personal ring tone. Not only can ring tones be distracting, some could be considered offensive to others. If your agency allows sporadic use of personal cell phones, guidelines should be in place to regulate usage. Urge employees to use their phones only during lunch or breaks, or in designated cell phone zones where employees can talk. 3 Additionally employees should, unless in the case of emergency, forward their calls to their personal voic and return their messages at an appropriate time. Employers should also urge their employees not to conduct business or discuss business information on personal cell phones. For security and privacy reasons, discussing sensitive business information on a personal cell phone could be disastrous. Text messaging business information can also cause security problems. According to a CNN article titled, Cell phones won't keep your secrets, there is inexpensive software that can extract deleted text messages after a cell phone as been disposed of. Camera Phones Mega pixel cameras are becoming standard features on cell phones. The use of these cameras in the workplace should be prohibited. Few workplace situations call for the use of a cell phone camera. Camera phones could potentially violate the privacy of coworkers or be used to take pictures of confidential documents. 4 As time and technology continue to progress, agencies that do not have policies on cell phone usage should consider creating one, whether it addresses personal cell phones, business cell phones or both. If creating a policy solely devoted to cell phone usage does not seem feasible, then add literature to the policies on work phone usage. Please see the sample policies below for more ideas and tips. 3 Bureau of National Affairs, Inc. (BNA, Inc), Human Resources Library, October Forman, Adam. Legal: Should Camera Cell Phones Be Regulated in the Workplace? Miller, Canfield, Paddock and Stone PLC,

7 County of Riverside Barbara Olivier Assistant Human Resources Director P.O. Box 1569 Riverside, CA Phone (951) DRAFT Riverside County Effective Date January 1, Cellular Telephone Policy Purpose This policy defines the available options for agency and departments to provide wireless technology to those employees requiring such technology in the course of daily business, as well as defining responsibilities of both management and employees in the appropriate use and oversight of wireless technology. Scope: The scope of the policy includes a cellular telephone ( cell phone ) for the purposes of this policy is any device that is being used, in any measure, to make or receive wireless calls on the public cellular telephone networks. The device may also be a personal digital assistant (PDA) and push-to-talk with voice capabilities, SmartPhones, and other information devices, except pagers and County licensed two way radios. Wireless Phone Options There are three options to provide employees access to wireless technology for the purpose of conducting County business. County-provided equipment and service Reimbursement for County business minutes on an employee-owned cell phone Employee stipends for routine use of a personal cell phone for County business 1. County-provided equipment and service a. Departments may choose to provide eligible employees or groups of employees "shared equipment" with equipment purchased by the County of Riverside and supported by a wireless service provider under contract with the County. This option is most applicable to wireless phones shared by rotating crews, phones assigned to a specific vehicle, event or location, or an employee who is in the field for the duration of the work day. This option is also applicable to individual employees who have a direct County business necessity who might be eligible for a stipend but in discussion with management find it is not a feasible option. 7

8 b. Use of wireless phones must be supportive of organizational objectives and be consistent with the mission of the County of Riverside. c. County wireless phones should be used for safety purposes or to assist in the completion of an assigned task and are not intended to be a personal convenience. County wireless phones are provided for official County business only and any personal use is the responsibility of the employee. d. Per IRS requirements, a detail call log must be maintained for all County-owned equipment. The vendor s monthly billing invoice with clearly annotated or highlighted personal usage is acceptable for this purpose. Reimbursement of all personal calls is required on a pro-rated basis of the entire monthly bill. For example, if 5 minutes of personal use occurred and the total usage was 100 minutes at a total cost of $50, then 5% of the total bill or $2.50 must be reimbursed by the employee. Additionally, all long distance, roaming, text messaging or other special charges directly associated with personal usage are to be added to the amount reimbursed by the employee. Failure to declare personal calls or reimburse the County for personal calls may result in disciplinary action. 2. Reimbursement for County business minutes on an employee-owned cell phone a. When an employee makes necessary County business calls from a personal cell phone, reimbursement will only be made for minutes for those calls that exceed the employee s calling plan limit. b. Employees must identify and fully supported the business expenses on the detailed cell phone bill and submit the original bill with the request for reimbursement. Where an employee also needs the original receipt for tax or other purposes, the supervisor may accept a copy. 3. Employee stipends for routine use of a personal cell phone for County business a. Department Heads 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 telephone usage will be reviewed by the appropriate Department Head on an annual basis, or suitable frequency 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 a cellular telephone for business purposes. b. A monthly stipend will be issued to those employees that are in positions authorized by the agency and department heads. Positions authorized for cellular telephone usage are determined by the criteria established by the County of 8

9 Riverside s Executive Office and Human Resources Department. Employee must meet one or more of the following criterion: 1. Departmental requirements indicate having cellular telephone is an integral part of performing duties of job description. 2. More than 50% of work is conducted in the field. 3. Required to be contacted on a regular basis. (No office) 4. Required to be on-call outside of normal work hours as a job requirement 5. Critical decision maker c. The cellular telephones falling under the stipend plan will not be purchased by, licensed or directly billed to Riverside County entities. County procurement cards may not be used to pay for cellular telephone service. All costs related to the purchase and usage of the cellular telephone is the responsibility of the employee. The monthly stipend is taxable income; therefore the individual will be taxed according to the regulations of the IRS code. d. Cellular phones and data devices purchased by employees eligible for a County stipend that are connected to the County s network must be compatible with county and departmental computer technology, adhere strictly to the individual departmental policy for cellular telephone usage and are subject to the County s policies to protect the network as well as the security, integrity and availability of data stored on these devices. e. Effective July 1, 2008, California legislation prohibits drivers from using a wireless telephone while operating a motor vehicle unless the driver uses a hands-free device (Bluetooth, speaker phone, etc.). Use of the telephone in any manner contrary to local, state, or federal laws will constitute misuse, and will result in immediate termination of the cell telephone stipend. Reimbursement Rates: Director of Human Resources may use the following schedule to determine the appropriate stipend for new users. Annual reviews of employee usage will be used to determine those that are already using an existing County Cellular Telephone. Note: These stipends will increase periodically according to market conditions. The cell phone allowance (stipend) considers three costs. 1. Equipment. 2. Monthly Plan costs. 3. A payroll tax gross up. The cell phone allowance is set up to consider three levels of business call usage. See Chart below. 9

10 PLAN EQUIPMENT[1] P/R TAX[2] STIPEND EST. MINUTES (low) $ $ 6.00 $ 8.64 $ $ $ 6.00 $ $76.68 (medium) (high) $ $ 6.00 $ $ NOTES: [1] Calculated at $150 equipment replacement over 24 months. [2] Calculated at 24%. $51 Stipend (Low): This stipend is for the employee who has light usage of the cellular telephone for business purposes and would normally use minutes per month. $77 Stipend (Medium): This stipend is for the employee who has medium usage of the cellular telephone for business purposes and would normally use minutes per month. $115 Stipend (High): This stipend is for the employee who has heavy usage of the cellular telephone for business purposes, or may frequently travel out of the local/regional area and would normally use minutes per month. $ Other (Unique): This stipend is for employees whose usage does not fit into one of the other stipend designations. $43 Data Stipends: Those individuals who need the data option for PDA on their cellular telephone must restrict any activity to strict County business. The maximum total monthly stipend, including voice service will not exceed $158 ($115 Stipend (High) $43 Data Stipend). 10

11 Gail Dewey Human Resources Administrator City of East Grand Rapids P: (616) F: (616) E: TITLE: CELLULAR PHONE POLICY Because of the visibility and financial responsibility associated with cellular telephone use, the following policy was developed regarding cellular telephone use guidelines. All City of East Grand Rapids employees will observe these guidelines when dealing with cellular telephone use and control. Cellular telephones are to be used for City business purpose only. Cellular telephones should be used for personal communications only in an emergency or other limited circumstances. An employee must reimburse the Finance Department for the cost of any personal telephone calls. Failure to pay for personal calls shall result in revocation of an employee s cellular telephone privileges. Any unpaid personal telephone calls may be deducted from an employee s paycheck or expense reimbursement check. The City has provided cellular telephone communications to certain departments/ employees in order to provide additional access, convenience and safety for those departments/employees who do not maintain regular office hours and who have the occasion to work from a remote setting during and after regular business hours. Cellular telephones shall not be issued to any department and/or employee without authorization from the City Manager. Because of the very nature of the need for cellular phones, authorized employees are expected to have their assigned cellular phone in their possession at all times during their work shift, with the exception of certain meetings and conferences or safety related issues. For Official Use Because cellular telephone users are billed both for incoming and outgoing communication, use of the cellular telephones shall be limited for official City use only. In order to keep cellular telephone invoices to a minimum, cellular telephone users are requested to use regular (land line) telephones except when use is of an immediate nature, 11

12 for emergencies, or the user is not able to access a telephone in a timely manner. Please note that telephone calls to 911 are free. Incoming and outgoing calls of a personal nature are prohibited, except for emergencies or limited use. In order to keep accountability under control, each department head shall be responsible for reviewing and approving monthly invoices. The City Manager will also have access to all bills. Due to the potential for incoming nuisance calls, cellular telephone numbers are to remain non-published and employee discretion must be used in providing cellular telephone numbers. Cellular transmissions are not secure and employees should use discretion in relaying confidential information on cellular telephones. Personal Use All authorized users are reminded that even though the cellular telephones are not intended for personal use, the City recognizes that on occasion there may be instances in which a cellular phone is needed for emergency or limited circumstances. An employee who uses the cellular phone or receives a call for personal use shall notify their supervisor as soon as practical by filling out the attached form. Therefore, authorized employees shall sign a release verifying that they will reimburse the City for any personal calls made from or received by the cellular telephone. Any unpaid personal cellular telephone calls will be deducted from the employee s paycheck or their expense reimbursement check. Audits of cellular telephone bills will be conducted to ensure that employees are properly accounting for their personal calls. Use of Personal Cellular Phone The City Manager must authorize any reimbursement for employee use of personal cellular phones. Employees who are authorized to use personal cellular phones to conduct City business must document each call and its purpose (both incoming and outgoing calls). Documentation on a copy of an itemized cellular phone bill is acceptable. The base charge for cellular phone access will be pro-rated based on the personal percentage vs. City business percentage use of the cellular phone. Charges for City business related calls over the base charge will be reimbursed on a call-by-call basis. 12

13 Department Heads will review and initial all cell phone invoices that are to be reimbursed by the City. Department Heads will report any errors, misuse, or concerns to the City Manager. Control City employees are required to take appropriate precautions to prevent theft and vandalism of all City equipment. An inventory of all City owned cellular equipment will be kept by the City Services department for internal auditing purposes. In addition to signing a release, all employees affected by this policy shall sign the attached acknowledgement and understanding form. Any employee who fails to follow this policy may be disciplined or lose the use of the cellular phone. Approved By: Brian D. Donovan, City Manager Adopted: 13

14 CITY OF EAST GRAND RAPIDS EMPLOYEE ACKNOWLEDGMENT OF RECEIPT CELLULAR TELEPHONE COMMUNICATION POLICY AND UNDERSTANDING OF COMPLIANCE By signing below, I acknowledge that I have received a copy of the City of East Grand Rapids Cellular Telephone Communication Policy. I also acknowledge that I have had the opportunity to read the policy and have any questions answered, and that I understand the provisions contained in this policy. Signed Date Original to be filed in employee s master personnel file. 14

15 Elayne M. Siegfried, Esq. CPM, IPMA-CP Director Human Resources & Purchasing City of Parma (fax) CELL PHONE AND PAGER USAGE A. Authorized users are defined by Departmental lists consistently updated by the Personnel Department. B. The authorized user list shall be reviewed on a yearly basis at a minimum. C. Cellular phones and pagers are provided by the City for business purposes only. They should be answered promptly and in a courteous manner. D. Unallowable uses include personal calls, whether receiving or making calls. Use of cellular phones for personal reasons is prohibited except in an emergency or with prior authorization from the employee's supervisor. Calls for personal reasons made on City equipment or charged to the City will result in the employee being charged back the costs of the telephone calls and possible disciplinary action. E. Cellular phone and pager bills are to be paid by Department. F. Cell phone and pager use will be monitored by appropriate Department head. G. Inappropriate use of cell phones and/or pagers will be cause for disciplinary action. Adopted: 15

16 Nancy Hussmann Human Resources Director South Tahoe Public Utilities District 1275 Meadow Crest Dr South Lake Tahoe, CA SOUTH TAHOE PUBLIC UTILITY DISTRICT CELLULAR PHONE POLICY This policy allows South Tahoe Public Utility District District to meet IRS regulations and its fiduciary responsibility to the rate payers of the District by providing guidelines for the use of cellular phones for District business purposes. DEFINITIONS: Essential personal calls. These are defined as personal calls of minimal duration and frequency that are essential to allowing the employee to continue working and cannot be made at another time or from a different telephone. Examples of essential personal calls are calls to arrange for unscheduled or immediate care of a dependent or a family emergency, to alert others of an unexpected delay due to a change in work or travel schedule. POLICY: In general, the District will not own mobile communications devices or service plans for permanent assignment to individual employees. Employees whose job duties include the frequent need for a cellular phone may receive extra compensation in the form of a cellular phone allowance to cover business-related use of their personally owned device and service plan. No further reimbursement for cellular phone costs is available to employees who receive such an allowance. All other employees may submit records for their expenses for reimbursement of infrequent, business-related use of their personal cell phones. The District may, in some cases, purchase and own cellular phones to be assigned to groups for special business purposes. In these cases, accounting department approved cellular phone diaries must be maintained documenting the date, time and business purpose of each phone call made and received to be retained with the monthly cellular phone bill as backup. Essential personal calls as described above will be deemed a business purpose. All personal calls are to be reimbursed to the District utilizing a prorata share of the total billing. Cellular phone provider chosen by employee shall offer signal coverage equal or better than current District cellular service provider. 16

17 Determination of the Dollar Amount of Allowance The dollar amount of the cellular phone allowance should cover the employee s projected business-related expenses only. In no case shall the amount exceed the cost of the employee s month cellular service plan. Determination of the dollar amount of the allowance is made at the department level. A Request for Cellular Phone Allowance Request must be submitted to the Human Resources Department in order to initiate the allowance processing through payroll. After submission of completed request, allowances will appear on the employee s first payroll of each month. Should the request be submitted after the first payroll in a month, commencement of the allowance will be in the following month. CELLULAR PHONE SERVICE ALLOWANCE - There are two levels of taxable allowances based upon the following usage criteria: 1. If an employee is routinely on-call or needs to be reachable while occasionally away from the office in order to perform his or her job duties, $40 per month is the appropriate allowance. 2. If an employee is on significant travel status or consistently out of the office and needs to be reachable in order to perform his or her job conduct District business, $60 per month is the appropriate allowance. CELLULAR PHONE INSURANCE ALLOWANCE - A taxable monthly allowance of $5.00 (five dollars) shall be issued to allow for the purchase of cellular phone insurance. Any damages to cellular equipment shall be the responsibility of the employee. WIRELESS PRIORITY SERVICE (WPS) A taxable monthly allowance of $5.00 (five dollars) shall be issued to the General Manager, Assistance General Manager, Manager of Field Operations, Manager of Plant Operations and District Information Officer for WPS service. A taxable one-time $10.00 activiation fee shall also be re-imbursed. CELLULAR PHONE EQUIPMENT ALLOWANCE A bi-annual taxable allowance of $100 shall be issued to allow for the purchase of cellular phone equipment. The allowance shall commence with the approval of the Request for Cellular Phone Allowance Request and be paid bi-annually after the initial allowance. Use of Device: The employee must retain an active cellular phone service contract as long as cellular phone allowance is in place. Because the cellular phone is owned personally by the employee and the allowance provided is taxable income, the employee may use the device for both business and personal purposes, as needed. Use of the device in any manner contrary to local, state, or federal laws will constitute misuse, and will result in disciplinary action. 17

18 As of the date of publication of this policy, all District personnel are required to operate cellular phones utilizing a hands-free device while operating District vehicles. The District shall provide hands-free equipment as necessary for safe operation. A copy of the Allowance Request Form, shall be kept on file in the Payroll Department. OFF HOUR USE Employee shall be paid ¼ hour overtime for answering cellular phone for District business. Additional overtime shall be paid only if employee is called out to off hour incident. Exceptions to policy: Requests for other exceptions to this policy may be made by submitting a written request to the Department Manager. All exception requests require approval of the appropriate Department Manager and the General Manager. 18

19 Communications Equipment Policy No: IT121.3 Type: Procedure Department: Information Technologies Approval Date: 06/01/2005 Approval: Purpose To establish a policy for the use of City of Las Vegas communications equipment including, but not limited to, cellular phones, radios, pagers, and related communications equipment for the purpose of conducting City business. Scope Policy All employees Property and services provided or paid for by the City are to be used for city business purposes. The City shall establish guidelines relating to the use of city property and services that ensure: Personal business usage is minimal and incidental Personal and/or non-city business charges are reviewed and reimbursed by the individual employee City operations are not negatively impacted Employees do not benefit personally from their access to city property/services beyond what is reasonable and prudent Because of special requirements, some departments may be authorized to purchase their own communications equipment and arrange for its maintenance. Exceptions to communications equipment purchasing and maintenance requirements must be approved by the Information Technologies Director or his/her designee. Communications Equipment Requests All requests for communications equipment should be made directly to the Department of Information Technologies (I.T.) Information Security and Contingency Administrator, utilizing the I.T. Request Form. This form is available on the Intranet. The I.T. Request Form requires Director/Deputy Director approval prior to submission. The requesting department will be charged a monthly fee to recover procurement and usage costs. Cellular and Desktop Phone Equipment Requests Employees issued long distance access codes and/or using cell phones shall review phone call usage on a monthly basis and reimburse the City through payroll deduction for any costs incurred as a result of personal use. 19

20 Communications Equipment Issuance The I.T. Communications Section shall issue a requested cell phone or desktop long distance access code only after receiving a completed I.T. Request Form. Communications Equipment Usage Employees shall use city-assigned cellular phones primarily for local business calls. Use of cellular phones to place long distance calls should be restricted to times when a landline 5 is not available. Limited use for personal purposes may be permitted but shall be reimbursed by the employee. City Safety Policy/Procedure 95-1 prohibits use of cellular phones while operating motor vehicles, with or without the use of headsets. In accordance with City procedures, an employee issued a cell phone and/or long distance access code shall: Review his/her monthly usage Identify his/her personal calls Provide reimbursement to the City for his/her personal calls Make notations on the report next to calls that may have been charged incorrectly and provide a copy to the Department of Finance and Business Services Inappropriate use 6 and un-reimbursed personal use shall be subject to progressive discipline. Returning Communications Equipment An employee who transfers to a different department or separates from the City shall return his/her city-issued communications equipment to the issuing department. An employee on extended leave or on Leave Without Pay (LWOP) status shall return city-assigned communications equipment to his/her department or the Department of Information Technologies unless City management authorizes communications equipment and/or resources access Transferring Communications Equipment Communications equipment: Shall not be transferred directly between departments Shall be turned in to I.T. when it is no longer needed by a department May be transferred within a department according to established procedures Reporting Lost, Stolen, or Damaged Communications Equipment Employees shall follow the Communications Equipment Procedure to report lost, stolen, or damaged communications equipment. An employee may be held responsible for the cost of the lost equipment. The responsible department s authorized representative must approve the replacement of lost equipment in accordance with established procedures before the replacement can be issued. 5 Traditional wired telephone service, rather than wireless service. 6 Personal use of city property and services beyond the established guidelines (see Policy section). 20