Definition
For
the purpose of this Policy, Mobile Communication
Devices (MCDs) are defined as cellular (“cell” or
“mobile”) telephones (including cell phones with
two-way communication capability), BlackBerrys and
other PDAs, pagers, wireless cards, and any other
mobile communication devices.
Purpose
The
use of MCDs can be a useful resource for University
employees to conduct University business when they
are away from their work stations. In some cases,
the University may issue University-owned MCDs to
employees who must have cellular phone access 24/7
or during their work day due to the nature of their
employment duties. In other cases, employees may
use their personal MCDs to accomplish University
business and may request reimbursement in accordance
with procedures supplemental to this Policy.
Policy
The
Internal Revenue Code provides that business use
of employees’ personal MCDs may be paid by an employer.
Tax law requires that in order for such reimbursement
to be non-taxable, each employee must document every
incoming and outgoing business call, including its
business purpose. However, this kind of detailed
recordkeeping is impractical.
Therefore,
to avoid this level of record keeping, the University
offers MCD options for employees, as described in
procedures
supplemental to this Policy. An employee’s
supervisor will determine the need for an employee’s
business use of an MCD and shall recommend the option
that fits the employee’s expected MCD business use.
Final authorization must be approved by the head
of the employee’s department or unit. Approved
authorizations will be reviewed and updated on an
annual basis.
Implementation
The
Vice Chancellor for Business Affairs shall implement
procedures
supplemental to this Policy setting forth appropriate
options for the issuance of University-owned MCDs
or the use of personal MCDs for business purposes.
Such procedures shall comply with existing law,
IRS regulations, and guidance from the North Carolina
Office of State Budget and Management (OSBM) and
The University of North Carolina. The Vice Chancellor
for Business Affairs shall submit such procedures
and any modifications thereof to the Chancellor
for review and approval.
