Cell Phone and BlackBerry Policy and Procedures PDF Guide

Florida Atlantic University (FAU), selectively and where appropriate, provides its employees with cellular telephones, data service (BlackBerry) and pagers to conduct university business. Recent audit rulings by the Internal Revenue Service (IRS) and the State of Florida Auditor General have provided new information to FAU on the tax implications of this practice and identified areas of code violation, deviating from the intent of Internal Revenue Code (IRC).

The IRS code states that employees with university cell phones or other devices are to (1) disaggregate individual personal usage from business usage; and, (2) incur a pro rata share of monthly services charges, regardless whether or not the employee remains within the current package plan minutes provided. In addition, it is necessary to maintain a log of each business and personal call, describing the type of business it relates to, the person called and the amount of the call in minutes. Current practice at FAU has been that if the employee’s monthly billing is within the number of minutes in the plan, no charges are administered back to the employee for his/her personal use, nor are taxes applied for personal use. According to recent auditor citations, this practice is in violation of the IRC.

As such, and with consideration given to the cost inefficiency of a monthly administrative review that includes maintaining a log and disaggregating all personal usage minutes, costs and taxes from business costs, the following policy was developed to comply with the IRC.

This policy was approved by the FAU Executive Committee in February 2008.
Adherence to this policy is required when a cellular phone, BlackBerry or other service has been issued to any FAU employee to carry out his/her job functions and has the potential for personal use by the employee.

Download Cell Phone and BlackBerry Policy and Procedures PDF Guide


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December 23, 2009 | Posted in BlackBerry, Cell Phones, Others

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