CELL PHONES and OTHER MOBILE DEVICES

Transcription

1 UNIVERSITY of NORTH DAKOTA FINANCE & OPERATIONS POLICY LIBRARY CELL PHONES and OTHER MOBILE DEVICES Policy 2.18, Cell Phone and Other Mobile Devices Responsible Executive: VP Finance & Operations Responsible Office: Human Resources and Payroll Services/Accounting Services Issued: July 27, 2007 Latest Review / Revision: November 16, 2012 POLICY STATEMENT University of North Dakota allows the purchase of mobile devices and wireless plans for individuals and departments. If a UND mobile device and wireless plan are not provided, UND allows, but does not require, a department to pay an employee a taxable monthly payroll amount to defray expenses for business use of the mobile device. In limited cases, and when the employee does not have a University-owned mobile device or does not receive a monthly payroll amount, UND may reimburse an employee for the expense of a personal mobile device plan if business usage costs the employee more than the price of their personal plan, and the reimbursement does not occur on a regular basis. Due to the nature of certain global travel, exceptions may exist. Any provision for a cell phone or mobile device, whether through monthly payroll amount or UND-owned device, is at the sole discretion of an employee s supervising department and based on availability of funds. REASON FOR POLICY This policy complies with North Dakota State Board of Higher Education policy 807.1, North Dakota Century Code and , and IRS rules and regulations. SCOPE OF POLICY This policy applies to: President Vice Presidents Deans, Directors & Department Heads Area Managers & Supervisors Faculty Staff Students Others Page 1 of 7

2 WEB SITE REFERENCES This policy: Policy Office: Vice President for Finance & Operations: CONTENTS Policy Statement 1 Reason for Policy 1 Scope of Policy 1 Web Site References 2 Related Information 3 Contacts 3 Definitions 3 Principles (overview) 4 Procedures 5 Identifying Employees Required to Have Mobile Devices 5 Utilizing UND-Owned Mobile Devices and Wireless Plans 5 Monthly Employee Payroll Payment Options for Wireless Plans 5 Global Travel 6 Limited Employee Accounting Services Payment Options for Wireless Plans 6 Responsibilities 6 Forms 7 Appendices (list) 7 Appendix 1 Mobile Device Tracking Form 8 Appendix 2 Stipend Information and Terms and Conditions of Use 9 Revision Record 7 Page 2 of 7

3 RELATED INFORMATION NDCC Use of state or political subdivision services or property for political purposes NDCC Use of state telephones by state officials and employees SBHE Policy Mobile Phones and Other Mobile Computing Devices; Restrictions on use of State Phones UND Policy 2.23 Employee Travel - Other UND Telecommunications CONTACTS General questions about this policy can be answered by your department s administrative office. Specific questions should be directed to the following: Subject Contact Telephone Policy Clarification Accounting Services Human Resources & Payroll Services (701) (701) Payroll Processing Payroll Services (701) Department/Office / Web Address Technology Tech Support (701) University-Owned Cell Phones Telecommunications (701) Payment Request Processing Accounting Services (701) DEFINITIONS Cell Phone/Mobile Phone Essential Personal Purposes IRS Portable device capable of voice communications or text, messaging, and internet browsing. A mobile phone requires a wireless communication service or place, or incurs a connecting charge for use. Personal phone calls, text messages, and s that are necessary and do not interfere with the functions of the University. Internal Revenue Service Federal agency responsible for the the collection of federal taxes. Page 3 of 7

4 Mobile Computing Device Mobile Device Monthly Payroll Amount NDCC Payment Request E-Form Reimbursement SBHE Wireless Communication Plan Portable computing or communication devices that can execute programs. This includes, but is not limited to, notebooks, tablets, smartphones, and personal digital assistants. Use of a mobile computing device may or may not require a wireless communication service plan or incur connection charges. A mobile phone/cell phone or mobile computing device. Payment to an employee processed through Human Resources and Payroll Services that occurs on a regular basis. A payroll amount is taxable to the employee. North Dakota Century Code Codification of general and permanent laws enacted since statehood. Electronic form used when a department requests a payment Payment to an employee processed through Accounting Services that does not occur on a regular basis. A reimbursement is non-taxable to the employee. State Board of Higher Education the policy-setting and advocacy body for the North Dakota University System and the governing body for North Dakota s eleven publically supported colleges and universities. Service or plan that allows activation and use of a mobile device for calls, text, or data access. PRINCIPLES OVERVIEW If a department identifies an employee as having an ongoing business need for a mobile device, UND allows the purchase of a mobile device and corresponding wireless plan. NDCC allows state employees to use a state telephone to receive or place a local call for essential personal purposes to the extent that use does not interfere with the functions of the university. As such, personal phone calls, text messages, and e- mails are allowed on UND purchased mobile devices and wireless plans only when they are essential. Otherwise, university-owned mobile devices and wireless plans are to be strictly used for business purposes. The IRS states that when an employer provides an employee with a cell phone primarily for non-compensatory business reasons, the business and personal use of the cell phone is generally nontaxable to the employee. The IRS will not require recordkeeping of business use in order to receive this tax-free treatment. If a UND mobile device and wireless plan are not provided, UND allows, but does not require, a department to pay an employee a taxable monthly payroll amount to defray expenses for business use of the mobile device. The monthly payment amount must be in accordance with procedures as detailed in this policy document. Provisions of this policy must be implemented by July 1, 2012, for any employee currently receiving a monthly payroll amount. In limited cases, and when the employee does not have a University-owned mobile device or does not receive a monthly payroll amount, UND may reimburse an employee for the expense of a personal mobile device plan if business usage costs the employee more than the price of their personal plan, and the reimbursement does not occur on a regular basis. Due to the nature of certain global travel, exceptions may exist. Any provision for a cell phone or mobile device, whether through monthly payroll amount or UND-owned device, is at the sole discretion of an employee s supervising department and based on availability of funds. While engaged in business travel, employees receiving a monthly payroll payment or requesting reimbursement for business usage costs over the price of their personal plan are not eligible to receive the $5 per day reimbursement for long distance phone calls as outlined in UND Policy 2.23, Employee Travel Other. Page 4 of 7

5 UND Tech Support will only support UND mobile technologies and enterprise connection to official UND Systems. Support will be limited to major mobile operating systems. Contact UND Tech Support for more information. This policy complies with NDCC, NDUS, and IRS rules and regulations. PROCEDURES Identifying Employees Required to Have Mobile Devices The need to have mobile devices for business purposes varies by employee, job-related responsibility, and department requirement. Departments should develop a process to identify employees having an ongoing business need for a mobile device. Departments should document when an employee has been approved for the use of a UND-owned mobile device or awarded a monthly payroll payment for a mobile device based on business use. Documentation should include the basis for approval, and indicate whether the employee will utilize a UND-owned mobile device or will receive a monthly payroll payment. If a monthly payroll payment is provided, departments should signify the level of payment (Tier I-IV) the employee will receive. Departments may use the Mobile Device Tracking form (Appendix 1) to record mobile device usage, or may design a tracking form that meets the needs of the department. Documentation should be kept on file and updated upon change in requirement of mobile device or employment status. Utilizing UND-Owned Mobile Devices and Wireless Plans UND Telecommunications is responsible for the purchase of UND-owned mobile devices and wireless plans. Contact Telecommunications for vendors and process. Monthly Employee Payroll Payment Options for Wireless Plans The following options exist for a department to pay an employee a monthly payroll amount for wireless usage based on either the type of wireless plan or on the estimated business usage. This payment is not expected to cover 100 percent of an employee s personal cell phone or personal usage; no additional reimbursement would be allowed. The hardware/equipment is the property of the employee and personal use is allowed. Monthly payroll tiers will be reviewed at the beginning of the calendar year. Tier I $24 a month (equivalent to $288 annually): An employee is expected to be available for business by voice and text on a mobile device they own. The employee s mobile device and wireless plan must support this requirement. The employee is responsible for the cost of the hardware. Tier II $48 a month (equivalent to $576 annually): An employee is expected to be available for business by voice and text on a mobile device they own, and business usage is significant. The employee s mobile device and wireless plan must support this requirement. The employee is responsible for the cost of the hardware. Tier III $75 a month (equivalent to $900 annually): An employee is expected to be available for business by voice, text, and on a mobile device they own. The employee s mobile device and wireless plan must support this requirement. The employee is responsible for the cost of the hardware. Tier IV $116 a month (equivalent to $1392 annually): An employee is expected to be available for business by voice, text, and , and business usage is significant. At this level employees may be required to have specialized hardware, troubleshoot technical issues, and provide support for mobile devices. Employees may also train or test certain applications, or monitor technical equipment through his/her mobile device. The employee s mobile device and wireless plan must support these requirements. The employee is responsible for the cost of the hardware. Page 5 of 7

6 To initiate monthly payroll payments, departments must submit an Additional Pay form to Human Resources and Payroll Services. On the Additional Pay form, include earnings code H92, justification for the monthly payroll payment, and identify where funds will come from to support the payment. The monthly payroll payment will be charged as salary, not as an operating expense. The standard approval process for budget reallocation would apply should reallocation be necessary. Departments will need to submit the Additional Pay form annually as it does not automatically renew at the beginning of each fiscal year. This annual submission of paperwork will give departments an opportunity to review the mobile device needs of each employee. Global Travel If employees are required to travel abroad (Canada, Mexico or overseas) frequently, a UND-owned phone should be used. For infrequent travel abroad, UND may provide reimbursement with prior approval and appropriate documentation even if an employee receives a monthly payroll payment. Limited Employee Accounting Services Payment Option for Wireless Plans In limited cases, and when the employee does not have a University-owned mobile device or does not receive a monthly payroll amount, UND may reimburse an employee for the expense of a personal mobile device plan if business usage costs the employee more than the price of their personal plan, and the reimbursement does not occur on a regular basis. The employee must submit the actual wireless billing statement along with all charge details to document business calls that required the employee to exceed the cost of their personal plan. This payment is processed on a Payment Request E-Form through Accounting Services. RESPONSIBILITIES Accounting Services Department Human Resources and Payroll Services Tech Support Telecommunications Process Payment Request E-Forms for UND-owned plans and phones, or limited use reimbursements on personal phones. Create process to identify employees having an ongoing business need for a mobile device. Maintain documentation of employees required to have a mobile device. Pre-approve and document the need to reimburse an employee s use of a personal mobile device plan during infrequent traveling abroad if that employee already receives a monthly payroll payment. Submit an Additional Pay Form to Human Resources and Payroll Services. Submit a Payment Request E-Form with the actual wireless billing statement and all charge details to document business calls to Accounting Services. Process taxable monthly payroll amount for wireless plans. Support UND mobile technologies and enterprise connection to official UND Systems.. Purchase UND-owned mobile devices and wireless plans. Page 6 of 7

7 FORMS Additional Pay Form Payment Request E-Form Access electronic form through ImageNow APPENDICES Appendix 1 Mobile Device Tracking Form Appendix 2 Stipend Information and Terms and Conditions of Use Sample attached to policy document Appendix attached to policy document REVISION RECORD 07/27/2007 Policy Implementation Drafted new policy statement and procedures to be in compliance 03/05/2012 Revision with NDCC, NDUS, and IRS rules and regulations Put into F&O policy format 05/11/2012 Revision Approval Signed by President Robert O. Kelley Clarified information in Monthly Employee Payroll Payment 06/07/2012 Revision Options for Wireless Plans: added earnings code H91 and need to follow standard process for budget reallocation if necessary 08/09/2012 Revision Changed earnings code from H91 to H92 Added Appendix 2 Stipend Information and Terms and 11/16/2012 Addition Conditions of Use to list of Appendices Page 7 of 7

8 Cell Phones and Other Mobile Devices Policy 2.18 Appendix 1 Mobile Device Tracking Form Insert Department's Name Here Department Date Employee Name Basis for Approval UND Owned or Personally Owned If Personally Owned, Level of Payment (Tier I IV) 1/4/12 Jane Doe Employee is expected to be available by voice, text and to perform job related duties. Personally Owned Tier III 2/6/12 John Smith Employee is expected to be available by voice, text and to perform job related duties, and use is significant. UND Owned NA

9 Cell Phone and Mobile Device Stipend Cell Phones and Other Mobile Devices Stipend, Restrictions on Use, and Terms and Conditions If it is determined that an employee has a business need for a mobile phone or mobile computing device, the following are to be used by supervisors and unit administrators in order to assist in determining the appropriate tier/stipend level. Supervisors must be familiar with UND s Cell Phones and Other Mobile Devices policy and the corresponding Cell Phone and Mobile Device Stipend Employee Agreement terms and conditions. Tier selection is based upon position responsibilities and is determined by the supervisor and unit administration: Tier I $24 a month (equivalent to $288 annually): An employee is expected to be available for business by voice and text on a mobile device they own. The employee s mobile device and wireless plan must support this requirement. The employee is responsible for the cost of the hardware. Example: Staff who are responsible for critical and enterprise level systems and are called upon to monitor and respond outside of normal work hours. Tier II $48 a month (equivalent to $576 annually): An employee is expected to be available for business by voice and text on a mobile device they own, and business usage is significant. The employee s mobile device and wireless plan must support this requirement. The employee is responsible for the cost of the hardware. Example: See above. This tier may be applied if work related voice and text messages cause the employee to exceed a basic plan. Tier III $75 a month (equivalent to $900 annually): An employee is expected to be available for business by voice, text, and e mail on a mobile device they own. The employee s mobile device and wireless plan must support this requirement. The employee is responsible for the cost of the hardware. Example: Business Managers, Supervisors, Team Leaders, Managers, Associate Directors, Directors, etc. who are required to be accessible by outside of normal business hours. May also include employees required to remotely monitor and manage systems. Tier IV $116 a month (equivalent to $1392 annually): An employee is expected to be available for business by voice, text, and e mail, and business usage is significant. At this level employees may be required to have specialized hardware, troubleshoot technical issues, and provide support for mobile devices. Employees may also train or test certain applications, or monitor technical equipment through his/her mobile device. The employee s mobile device and wireless plan must support these requirements. The employee is responsible for the cost of the hardware. Example: Staff who are responsible to use specific mobile devices for the testing, monitoring and management of applications and systems.

10 Cell Phones and Other Mobile Devices Stipend, Restrictions on Use, and Terms and Conditions Cell Phone and Mobile Device Stipend Employee Agreement Terms and Conditions This agreement between the University of North Dakota (UND) and the identified employee gives the employee permission to obtain a wireless communication plan and device pursuant to the Cell Phone and Other Mobile Devices Policy in consideration of the following terms and conditions. 1. That I am aware of and agree to abide by all applicable policy and procedure, including, but not limited to the following: a. NDUS Procedure b. UND Cell Phones and Other Mobile Devices c. UND Employee Responsibilities and Activities: Theft and Fraud 2. I agree to immediately notify my supervisor as well as the security officer in the case of a lost or stolen mobile device. 3. I agree to establish security protocols, including but not limited to, encryption and password controls, covering the storage and/or remote access of electronic information maintained on my personally owned wireless communication device. 4. I agree that a condition of receiving a stipend may be the requirement that my personally owned mobile device be enrolled in a mobile device management program. 5. I understand that the requirements promulgated under the Family Education Rights and Privacy Act (FERPA) and the North Dakota Freedom of Information Act applies to personally owned wireless communication devices that contain student education records and University business records, respectively. I understand that in the event of a FERPA and/or FOIA request, University officials may need to examine any and all electronic records maintained on the personally owned wireless communication device and/or any paper billing regarding such device to determine if they are subject to either request. I agree to provide expeditious access to any and all electronic or paper records related to the personally owned wireless communication device to University officials so that they may conduct such examinations as required to comply with the above described laws. 6. I understand and agree to abide by any and all Litigation Hold Notices that I may receive. I understand that this may require me to preserve information received and/or maintained on my personally owned wireless communication device. 7. I agree to provide expeditious access to any and all electronic or paper records related to the personally owned wireless communication device to University officials conducting audits, investigations, or internal reviews on behalf of the University to ensure compliance with legal requirements, regulatory requirements, and/or University policy. 8. I agree that the stipend can be evaluated at any time and that I may be required to provide the most recent months of detailed billing statements for review. Stipends are contingent upon a continued business need and availability of funds. 9. I understand that this is a yearly agreement and I must review and resubmit the Cell Phone & Mobile Device Stipend Agreement Form annually no later than 30 days prior to the expiration of this yearly agreement. Late submissions may result in lost supplemental compensation amounts. 10. I agree that I will use the funds requested toward the business use designated and promptly report any changes in the level of those business expenses to my supervisor. 11. I understand that the stipend will be taxable income to be reported on my W 2 and that UND is not responsible for the tax consequences of the stipend or the business use of my personal wireless or internet devices. 12. I agree that upon termination of employment with the University, that I will delete all University data from the personallyowned wireless communication device except when instructed to retain the data for legal purposes. 13. Additional oversight/reporting responsibilities may be required if my job responsibilities are subject to formal governing body by laws and regulations (i.e. NCAA regulations). 14. I understand and agree that failure to abide by these terms and conditions constitute a violation of one or more University policies, which may result in disciplinary action up to and including termination. I certify that I have read and agree to the terms set forth in the Cell Phone and Other Mobile Devices policy. I further certify that I have received a copy of the Cell Phone and Other Mobile Devices policy. I acknowledge that the eligibility for participation in the Cell Phone and Other Mobile Devices Policy solely depends upon business need (as solely determined by the University) and compliance with these terms and conditions. Eligibility automatically terminates when I leave the University.

11 Cell Phones and Other Mobile Devices Stipend, Restrictions on Use, and Terms and Conditions Section 1: Employee Information Employee Name Employee ID Employee E Mail Office Phone # Cell Carrier Employee Cell # NOTE: The number of the mobile device for which a stipend is requested, shall be a local call from campus (exceptions will be granted on a limited basis) Department Name Department ID Supervisor Supervisor Phone # Section 2: Cell Phone Allowance Request New Stipend Stipend Adjustment Stipend Renewal Stipend Termination Tier 1 $24.00/month ($ annually) supports moderate voice/text Tier 2 $48.00/month ($ annually) supports significant voice/text Tier 3 $75.00/month ($ annually) supports moderate voice/text/data Tier 4 $116.00/month ($ annually) supports significant voice/text/data NOTE: The tier selected shall be based upon position responsibilities and is determined by supervisor(s) and unit administration. Section 3: Justification (check all that apply) Safety Required to be contacted on a regular basis Required to be on call Essential personnel Critical decision maker Frequent mobility job requires considerable time outside of office Section 4: Employee Terms and Conditions Review I have read and agree to comply with the terms and conditions. My signature below signifies that I will be incurring business cell phone expenses on my personal cell phone that equal the stipend amount indicated. I understand this stipend is taxable. Employee Signature Date Section 5: Departmental Approval I agree this stipend is required to cover expenditures due to business related usage of the employee s personal cell phone. Supervisor Name (Print) Supervisor Signature Date (Additional Authorization) Print Signature Date (Additional Authorization) Print Signature Date