ACH-AP: District Cellular Phones
The WFPS District will provide a monthly stipend to designated employees for charges incurred as the result of that employee’s use of the employee’s personal cell phone for District business purposes. Designated Employees are those full time certified, classified and administrative employees of the district who are determined by the superintendent to have a demonstrated need for cell phone use to carry out their duties and responsibilities as District employees.
Examples of valid business reasons warranting a need for use of a cell phone include, but are not limited to, employees who travel frequently in the performance of their responsibilities, employees whose duties, on behalf of the District, frequently require the employee to be away from the employee’s office or regular workplace, employees who work in locations in which regular telephone service is not readily available and employees who are key District employees who may need to be contacted outside normal business hours in the event of an emergency or for other business-related reasons.
The amount of the District’s monthly cell phone use allowance shall be determined from time to time by the superintendent and shall be payable monthly to Designated Employees. Designated Employees shall be responsible for contracting with a cellular telephone service provider in the Designated Employee’s own name and for payment of any initial plan charges, for the purchase of the cell phone and for paying all expenses incurred in connection with such employee’s cell phone use.
The cell phone allowance will be paid as a miscellaneous addition to Designated Employee’s regular paychecks and are subject to FICA, federal, and state income tax withholding. Employees may elect to maintain records detailing their business use of their cell phone and deduct such documented expenses as a business expense when filing their personal income tax returns. Employees should consult their personal income tax advisors regarding the proper treatment of the District’s cell phone allowance and requirements relating to documentation of employee business expenses for purposes of federal and state income taxation.
Employees in possession of cell phones owned by the District must return such phones to the Director of Technology within thirty (30) days after the date this policy is deemed to be in effect.
If, due to the particular circumstances of a Designated Employee’s job responsibilities, the District’s monthly cell phone allowance is not adequate to fairly compensate the Designated Employee for the business use of their personal cell phone, the Superintendent is authorized to adjust the amount of such Designated Employee’s monthly allowance or to make other modifications or exceptions to this policy as the Superintendent determines to be necessary and appropriate.
Adopted: 01/10/11
Reviewed: 03/27/95
Revised: 03/27/95