667  Wireless Telephone and Data Service

Approved by President
Effective Date: January 4, 2019
Responsible Division: Business and Finance
Responsible Office:  Business and Finance
Responsible Officer:  Associate Vice President, Business and Finance

I. Purpose

This policy sets parameters and responsibilities regarding cell phone allowances provided to Middle Tennessee State University (MTSU or University) employees.

II. Wireless Telephone and Data Service Allowance

A.  Eligibility

1.  The University may provide a wireless telephone and data service allowance to an employee if at least one (1) of the following criteria is met:

a.  The job requires considerable time outside the office and it is important to the University that the employee be immediately accessible to receive and/or make frequent business calls during those times or to send and receive email;

b.  The job requires the employee to be immediately accessible to receive and/or make frequent business calls outside of working hours or to send and receive email; or

c.  Job duties away from the office may expose the employee or others to immediate harm or danger (i.e., visits to isolated or hazardous areas).

2.  Simple convenience is not sufficient. Eligibility is based on necessity, frequency, and safety, not title or position. (For example, one computer administrator may perform his/her work entirely in a campus office and is never on call, while another employee with the same title may work primarily in the field and/or may be on call after hours.)

3.  The allowance will be charged to an account specified by the employee's Department Chair/Head, who must ensure availability of funding. Thus, departmental eligibility criteria can be more (but not less) restrictive than the University criteria stated above.

4.  The wireless telephone and data service allowance must be approved by the Department Chair/Head, Dean/Director, and Vice President.

B.  Wireless Telephone and Data Service Allowance Amount

1.  The wireless telephone and data service allowance rates will be in accordance with the rates reflected on the Allowance Request for Wireless Telephone and Data Service. Rates may be adjusted each July 1, after appropriate review and approval by the President. The allowance is non-taxable compensation to the employee. (Note: The allowance amount could exceed the direct cost of the wireless telephone and data service but may not cover all the additional taxes and fees the employee will pay.) The amount for the wireless telephone and data service allowance will be based on business use only.

2.  The wireless telephone and data service allowance must be evaluated, at a minimum, on an annual basis. The supervisor, Department Head, or Dean should evaluate the amount of the allowance each June to ensure that the allowance amounts are appropriate. Documentation for the amount (such as previous phone bills) and for the necessity (as opposed to convenience) of the allowance amount should be submitted by the employee to his/her supervisor, in order to demonstrate the need for an allowance. Human Resource Services will continue to pr