Chapter Five:  Fiscal Affairs

Procedure Title:  Cellular Telephone Policy
Based On:  Board Policies 4 and 21
Procedure Number:  5.18
Date Adopted/Revised:  March 10, 2008

The College recognizes that certain jobs may be enhanced by the provision of cellular telephones and has developed this policy to provide a manner that will minimize time spent separating personal calls from business calls and to comply with the Internal Revenue Service regulations. Three methods of providing cellular telephones to SouthArk employees have been developed.

Employees who are provided funds or reimbursement for a cellular telephone must agree to maintain the telephone in working order during scheduled work hours and when away from work on school business. Telephone numbers must be provided to the employees’ supervisor and to other College personnel as necessary.

Included in Contract
Under this method, the telephone is provided by and owned by the employee. The Vice Presidents, Chief Information Officer, and Director of Physical Plant may request an amount up to $60 per month added to his/her contract to defer the cost of providing a cellular telephone for College use. Cellular telephone amounts for non-classified employees other than the employees named above may be requested if approved by the area Vice President and the President. Requests for amounts above the $60 per month amount must be analyzed by the Vice President of Fiscal Affairs and approved by the President.

The amount will be added to an employee’s salary and will become part of the base salary to be paid to the employee monthly, reported to the employee on Form W-2 and is subject to withholding taxes. If the cellular telephone should be discontinued, the salary will be adjusted accordingly.

Utilizing this method will eliminate the need for employees to review their monthly bills and determine which calls were for business and personal use. This method also eliminates the need for monthly reimbursements of personal calls.

College Cellular Telephone
Another method of providing cellular telephone service is with a College owned cellular telephone and is authorized by an approved College purchase order. This method is designed for employees whose duties regularly require them to communicate with a cellular telephone during their normal working hours and is intended primarily for classified employees. Under this method, the employee will be required to use the telephone only for business call. Each month the employee will be required to affirm that all calls made on the College telephone were made by them and for official College business.

Percentage of Business Calls
Another method to be reimbursed for cellular telephone charges is to mark all business calls on an invoice, The College will reimburse the percentage of the invoice for calls that the business minutes are to the total minutes.

Travel Cellular Telephone
One cellular telephone will also be available on a first-come basis for College travel. All calls from this telephone are restricted to business calls only.

Other Information
At any time that an employee’s cellular telephone is no longer justified as a business expense to the College, the unit/department head is responsible to communicate the change to Payroll or Accounts Payable depending upon the method used.