Effective May 9, 2011
This procedure details the requirements to qualify for cell phone reimbursement and the total amount available for reimbursement regardless of funding source.
Cell phones have become a standard personal accessory. Because of this, the need to clearly outline the requirement to carry a cell for university purposes against the personal practice of carrying a cell phone for convenience has arisen. Because the stipend is taxable, the actual amount that an employee receives (after tax) will be less than the selected stipend amount.
A request for a cell phone stipend must be approved by the Assistant Dean Business and Fiscal Affairs. A predetermined stipend amount should be requested based on job function and be fair to the employee and the department. Stipends if awarded will be based on the business requirements of the employee’s position. Convenience to the employee does not constitute a business requirement. If a stipend is approved, the employee must submit and monitor reimbursement on an annual basis. Reimbursement rates are maintained by the UNL Business and Finance department and updated annually. It is imperative that rates paid to an employee be reviewed annually to verify that they comply with UNL policy. The college will not reimburse any employee for costs associated with cell phone equipment. If an employee’s responsibilities require cell phone equipment and/or a plan outside the parameters of the standards, the it will require approval of the Dean. These instances should be rare.
The university does not support the use of a cell phone while operating a vehicle on university business. In addition, cell phone use while driving is illegal in a number of states. Therefore the employee is responsible for any penalties incurred by using a cell phone while driving.