Introduction
Southern Adventist University provides a monthly allowance to those who have a business need for cellular phones and/or home broadband Internet. This document establishes the University policy regarding eligibility and procurement of these personal communication plans.
Guidelines
Department heads that have a business need for an employee to have a university subsidized cell phone or home broadband Internet connection should fill out the appropriate form which is available at the Human Resources Department. Acceptable business needs include:
Once the vice-president has approved the allowance and this form is returned to Human Resources, the employee will begin receiving a taxable personal communications allowance each pay period.
The employee is responsible for acquiring a cell phone and/or broadband Internet plan and maintaining service as long as the allowance is given. Southern Adventist University will periodically audit those who are receiving the personal communication allowance to be sure that covered services are still in service.
If the employee receiving the allowance needs to replace his or her telephone, a reimbursement of up to $200.00 may be given for a replacement phone. The amount to be reimbursed will be the cost of the phone, less any available rebates. This payment is taxable and will be available to the employee once every two years. Because of the taxable nature of the reimbursement, the phone should be paid for by the employee (not with a university credit card), and submitted to the accounting office on the appropriate reimbursement form. If the employee’s telephone plan has equipment insurance available, the employee is strongly encouraged to purchase this insurance. The cost of cell phone insurance is part of the monthly reimbursement.
The Information technology department will research cell phone and broadband plans each year and make allowance recommendations to the Administrative Council.