UH-Victoria

Office of the Vice President for
Administration and Finance

SECTION: GENERAL INDEX: A-16

SUBJECT:  TELECOMMUNICATION USER GUIDELINES/ RESPONSIBILITIES

POLICY

The University of Houston-Victoria provides telecommunications equipment, products, services and other resources for use by its employees, student workers and certain contract workers to fulfill business and educational responsibilities. This policy establishes guidelines for the appropriate use of university telecommunications resources. It includes provisions for the administration of communication allowances available to certain employees, who by the nature of their work are required to be accessible by telephone regardless of time, day or geographic location. This policy also is intended to assist with compliance with IRS rules regarding “listed property” which addresses employee use of cell phones and related telecommunication devices that are owned by the university.

Use of university telecommunications equipment, products, lines or services that result in additional charges to the university is restricted to official university business and personal use is strongly discouraged. It is the responsibility of the employee to be aware of which resources will result in additional charges to the university if used for personal reasons. Any personal long distance calls that must be made through the campus telecommunications network are to be placed using the employee’s personal long distance calling card.

Although university telecommunication resources are intended for institutional purposes, incidental use of desk phones for local personal calls is generally not considered a misapplication of state resources provided that the use does not interfere with the employee's work responsibilities or result in additional charges to the university by the employee.

Accordingly,

  • UHV departments may not purchase, reimburse an employee, or upgrade cell phones, pagers, or personal digital assistants (also known as PDAs, smartphones and similar hand-held devices that can store data, access the internet, and/or send/receive email), unless for an approved exception described under Attachment B.

  • Personal long distance telephone calls placed through the campus telecommunications network must be reimbursed by the employee within ten days;

  • Cell phones and related telecommunications devices purchased by the employee through a communication allowance do not have restrictions on use since they are considered the property of the employee.

 Unauthorized or excessive personal use of state resources may be cause for disciplinary action, up to and including termination and the possibility of criminal prosecution.

 DEFINITIONS

  • Telecommunications resources: Equipment, products, services and other resources including, but not limited to: telephones, fax, data lines, video call equipment, voice mail, pagers, cellular telephones, and 800/888 lines.

  • IRS Listed Property – Equipment designated by the Internal Revenue Service (IRS) as lending itself easily to personal use. For purposes of this policy, this includes any cellular telephone (or other similar telecommunications equipment) owned or in the university’s name. The IRS imposes detailed record keeping requirements, including keeping a record of each call placed or received and the business purpose of each call, to support the employer’s exclusion of the phone’s use as taxable income to the employee.

  • Long distance authorization code: The caller ID or code assigned to authorize university employees enabling long distance calls from university telephones or calling cards. This includes conference room call-out/call-in codes and international and domestic calling cards authorization codes.

  • Additional Charges or “Toll” Charges - Any usage that results in an additional charge above and beyond regular, fixed charges.

  • Campus Telecommunications Network – The fixed phone/switchboard system used by the university.

PROCEDURES

Use of Cell Phones When Driving

University employees should not use “hands on” cell phones while driving. Equipment allowances to eligible employees permit the purchase of devices allowing “hands free” phone use while operating a motor vehicle.

Types of Calls That Result in Additional Charges

The following is a listing of the type of calls which will result in additional charges to the university:

  • Directory assistance calls, including local or long distance (411 or 1-411). Long distance calls made on university telephones
  • 72-XXX-XXXX Calls to Houston/Sugar Land/ Cinco Ranch Metro Area
  • 9-1-(XXX)-XXX-XXXX Calls
  • Incoming or outgoing calls made either to or from UHV 1-800, 1-888 or other 1-8XX numbers. Calls to or from UHV 800 Series numbers are for official use only.

Supervisory Review of IT Telecommunication Usage Reports and/or Vendor Statements

For Calls through the UHV Telecommunications Network

On a monthly basis, the IT Telecommunications Coordinator will make available call usage reports of call activity placed through the university telecommunication network for each employee or work station having a fixed phone extension. The report will show details for each call charged. It is the responsibility of supervisory staff to ensure that usage reports are distributed to employees and reviewed within 10 days of receipt from IT.

Review process:

  • Verify that the calls and amounts charged appear reasonable and that each employee has reviewed/signed the acknowledgement statement for their extension;
  • Verify that a copy of the cash receipt or the cash receipt number is attached/referenced for each employee who has made personal calls or faxes resulting in additional charges;
  • Follow-up on suspicious or unauthorized calls that employees report;
  • Address any indication of abuse or irregularity at once. If there is sufficient evidence to indicate that unauthorized charges have been or are being made and that fraud is involved, follow the guidelines for reporting fraud in SAM 01.C.04 – Reporting/Investigating Fraudulent Acts. (http://www.uh.edu/policyservices/sam/3FiscalAffairs.htm)

Review Process for Calls through University Provided Cell Phones

Review process:

  1. Review the cell phone telephone log for completeness. (Blank telephone logs are available on the web under 'Forms' on the Business Services. Cell phone log detail should include dates of each call, nature and purpose of each incoming and outgoing call and name of employee, if more than one employee shares the same phone Refer to Attachment B.
  2. Verify that no personal calls have been indicated. If personal calls resulting in additional charges have been made, follow procedures in Attachment B for reporting value of calls and prorate service as employee taxable income through Payroll.
  3. Address any indication of abuse or irregularity at once. If there is sufficient evidence to indicate that unauthorized charges have been or are being made and that fraud is involved, follow the guidelines for reporting fraud listed in SAM 01.C.04 – Reporting/Investigating Fraudulent Acts. (http://www.uh.edu/policyservices/sam/3FiscalAffairs.htm)

Employee and Supervisor Acknowledgments

Each employee must sign and date the following acknowledgment. Employee signature only needs to be on the first page of the monthly IT report (or vendor’s detailed statement for university owned cell phones).

“I have reviewed the attached telecommunications equipment charges and services and affirm they were for official university business unless noted otherwise.  I understand personal calls require reimbursement within ten (10) days (UHV Policy A-16).”

____________________________     _____________

Signature                                              Date

 

After all employees have signed off, the supervisor reviews and signs off.  The supervisor's review only needs to be on the first page of the monthly IT report (or vendor’s detailed statement for university owned cell phones).

“As supervisor I have reviewed and approved the attached telecommunications equipment and service charges for my department.”

____________________________       _________________________
Signature                                                Date

 

 

 Disposition of Personal Charges Placed Through the Campus Telecommunications Network

  • Any personal charges including applicable sales and use taxes shall be reimbursed within 10 days from the statement billing date. All reimbursements are to be made to the Finance Department, Attention: Cashier, University West. Reimbursement must include proper sales and use taxes since the call was not for official business. A copy of the cashier receipt or written notation of the receipt number shall be included with the monthly report or vendor's voucher confirming reimbursement.

 1-800 Numbers

Departments may arrange for university 800 or 888 numbers to facilitate incoming long-distance calls for certain university operations. All university 800/888 numbers must be arranged through IT Telecommunications Services. Calls made to the UHV 800 and 888 numbers are charged to the university as long distance service and are not to be used for personal needs.

 Communication Allowances

The university’s President or vice president of the applicable area may approve a Communication Equipment Allowance and/or Monthly Communication Plan Allowance to contribute to the employee’s purchase and operation of a wireless communication device and/or internet service plan when job duties necessitate such equipment or services. Certain employees, by the nature of their work may be required to be accessible by telephone regardless of time, day or geographic location. This does not include home internet installation. Refer to Attachment A for complete procedures.

The department head will initially determine who should receive a communication allowance, which is subject to the approval of the vice president. The department head shall re-evaluate this decision each year.  Communication allowances may be withdrawn or modified by the university at any time.

 Exceptions

  • Exceptions to Allowance Limits - Exceptions to communication equipment or monthly allowance limits set forth Attachment A must be approved in writing by the Budget Committee and the President or vice president of the applicable area.
  • Exceptions for Use of University Provided Equipment - If a department requests and is granted an exception allowing the department to pay (university provided) for the monthly service of a wireless communication device, the department will be required to follow the Exception Procedures described in Attachment B, to comply with IRS requirements for listed equipment.
  • Air cards, which are used in laptops to provide wireless internet services, are not included within the scope of this policy and may be purchased by departments or reimbursed to employees, but employees may not receive a communication allowance for an air card.  It is assumed that most employees with university-provided air cards (or laptops that contain air cards) will have their own home internet services and do not rely upon the university provided air card for their personal internet use. 

REFERENCES

 Approved by: 

 Signature Obtained                              02/25/11
Don Smith, Interim President                         Date

 Next Review Date:  March, 2013
Originator:  Department of Business Services 

 

 

Attachment A

Communication Allowance Information and Authorization Procedures

 The President or Vice President may approve a Communication Equipment Allowance and/or Monthly Communication Plan Allowance to contribute to the employee’s purchase and operation of a wireless communication device and/or internet service plan when job duties necessitate.

 Allowance Provisions

  1. A wireless communication device purchased via a communication allowance is considered to be the personal property of the employee and shall be used in any way the employee deems appropriate.
  2. If the wireless device is intended to be used within or on university facilities or grounds, it is the employee’s responsibility to insure that the device can receive adequate signal strength to send and receive calls within those facilities or areas of use. The university must be able to reach the employee within all expected areas of use; inability to do so is grounds for termination of the allowance.
  3. Any service contract the employee might enter into regarding the acquisition or operation of a communication device and/or Internet service is personal to the employee.  Devices purchased by the employee through a communication allowance do not have restrictions on use since they are considered the property of the employee. The university shall have no obligation or make any guarantees with respect to such contract to the employee or service provider.
  4. Allowances paid to the employee are considered taxable compensation paid through the payroll system and accordingly are subject to required tax withholdings (Refer to SAM 03.D.06). Payment of such taxes incurred is the responsibility of the employee and shall not be reimbursed to the employee by the university.
  5. Communication Allowance rates are not intended to fully reimburse an individual for the total out-of-pocket costs since the service is expected to be used for both business and personal use.
  6. Allowances are not considered entitlements and do not become part of an employee’s base salary.
  7. Allowances may be changed or withdrawn by the university at any time.
  8. An employee receiving a Monthly Communication Plan Allowance and/or a Communication Equipment Allowance from the university may not receive additional allowances for the same or similar equipment or service from another university department or another component university of the University of Houston System.

 Employee Responsibilities

  1. Paying all amounts due as agreed between the employee and providers of communication or internet services;
  2. Insuring that the intended wireless communication device can receive and send calls within the intended facilities or work areas;
  3. Providing the department with the current wireless communication number within five working days of activation;
  4. Notifying the department head within five working days of inactivation of the device or service. (An employee is prohibited from continuing to collect a Monthly Communication Plan Allowance when the service or device is no longer active or needed for the performance of the employee’s job responsibilities.)
  5. Allowances paid to the employee are considered taxable compensation paid through the payroll system and accordingly are subject to required tax withholdings (Refer to SAM 03.D.06). Payment of such taxes incurred is the responsibility of the employee and shall not be reimbursed to the employee by the university.

 Stipend Amounts

  1. The maximum monthly allowance for services for Cell Phones, Cell Phone/Pager Service, PDA, PDA/Cell Phone, PDA/Pager or a PDA/Pager/Cell Phone Service Combination is $75.
  2. Monthly internet allowances to eligible employees cannot exceed $50.
  3. Initial equipment allowances cannot exceed $200 or the cost of the equipment, accessories and initial activation fee (excluding taxes), whichever is less.  If an equipment allowance is authorized, the employee must provide proof of purchase to Human Resources (HR).  Equipment allowances are considered taxable income to the employee.
  4. Contract cancellation penalties (when the process involves canceling an existing university contract early) are the responsibility of the requesting department.  Early cancellation charges may approach $200 dollars.  If an existing account exists under the university’s name for the employee, the wireless provider may be able to roll the account and phone number to the employee, without incurring a cancellation penalty.
  5. Monthly Communication Plan or Equipment Allowances may be established, changed, or withdrawn at any time for any reason by the University.
  6. The allowance is considered a stipend or salary supplement, depending upon employee classification, and is not part of the employee’s base pay.

Equipment Allowance

If approved, departments may pay employees an equipment allowance for the purchase of accessories for cellular devices such as headsets, hands free devices for vehicles, belt clips, device cases, chargers, etc, that may be necessary for use in the work environment.

  1. Allowances are based on the final cost of the equipment. If the equipment purchase includes a mail-in rebate, the rebate amount must be subtracted from the purchase price to determine the actual cost of the equipment.
  2. Employees must provide HR with a copy of the purchase receipt(s) within 60 days of allowance authorization;
  3. Equipment allowances may be requested once every three years, assuming employee is still eligible.
  4. Equipment allowances are not intended to fully reimburse an individual for the total out-of-pocket costs since equipment will be used for both business and personal use.
  5. Communication equipment allowances shall not exceed $200 unless an exception is approved.
  6. Communication allowances may be withdrawn or modified by the department or administration at any time.

Service Plan Allowance

Provides a monthly salary supplement to the employee for the operation of a wireless communication device, and/or home internet services, including broadband cable, DSL or wireless internet services. Approved allowances are provided to eligible employees for as long as the university determines the need continues, the employee is eligible, and sufficient departmental funding is available to continue the program.

  1. Eligible employees can only receive one monthly plan allowance for cell phones and related devices: (e.g. an employee who uses a cell phone and a separate PDA device can only receive one monthly allowance, not two.
  2. Eligible employees can also receive one monthly allowance for home internet service plans not to exceed $50 monthly: (e.g. faculty not based on campus) (not to include home internet installation)

 Authorization Procedures:

  1. If the unit head determines that an employee’s responsibilities require a communication allowance, he or she must submit an e-mail to the President or appropriate Vice President with a written request:
  2. Include the name and position of the employee;
  3. An explanation with sufficient detail to explain the need;
  4. The requested starting date (first day of some month)
  5. The recommended monthly stipend for the communication service plan allowance (not to exceed $75 monthly) equipment allowance, if necessary (not to exceed $200) or home internet services (not to exceed $50).
  6. If the request is approved, the President or Vice President will notify the department and HR of the approval via e-mail and will include the start date and monthly stipend amounts that were approved.
  7. The requesting department shall prepare a PAR:
    1. Using the Job Information page of the PAR, in the requested job action section: (1) Type the effective date of the allowance. Leave all other fields in this section blank. (2) In the comments section, type the following wording for a monthly communication allowance, “Monthly telecommunication allowance effective (insert date), earning code 442, total monthly amount (insert amount), cost center: (insert department cost center), PS account code: (insert speed type).”
    2. For a one-time equipment allowance, use the Job Information page of the PAR and in the requested job action section: (1) Type the effective date of the allowance. Leave all of the other fields in this section blank. (2) In the comments section, type the following wording for a one-time equipment allowance, “One-time payment for purchase of communication device. Earning code 442, total: (insert total), cost center: (insert department cost center), PS account code: (insert speed type).”
    3. Obtain unit head approval on the PAR and send directly to HR for processing.



Attachment B

Exceptions for University-Provided Wireless Communication Device

 If a department is granted an exception to policy by the President or Vice president and allowed to pay for the monthly service of a wireless communication device (e.g., cell phone, PDA device, pager), the department must do the following to comply with IRS requirements:

  1. Maintain a log of each outgoing and incoming phone call and its business purpose, as well as maintain any documentation that would support the business purpose. A blanket statement that all calls are for business purposes is no longer sufficient.
  2. Review the log of phone calls and supporting documentation at least once each three months (i.e., quarterly). This review should be performed by someone other than the person who uses the communication device. Documentation of review can be performed in one of the following ways:
    1. Email from the reviewer that he/she has reviewed the log and that all calls appear to be for business purposes.
    2. Reviewer signs and dates the log indicating that all calls appear to be for business purposes.
  1. University-provided cell phones, PDA’s and pagers should only be used for university business. However, if there are any personal (non-university business) calls made or received on these devices, the department must calculate the cost of those calls and add that amount as taxable income to the appropriate employee’s earnings. Asking the employee to reimburse the university through a personal check is not an acceptable alternative.
  2. The itemized cost of personal calls, as well as the pro rata share of monthly service charges, will be added to the employee’s earnings statement. (The employee will not receive additional money in his/her paycheck, but will receive additional taxable income on his/her earnings statement and W2.)
  3. The department should submit the additional earnings on Exhibit B (SAM 03.D.06) as Other Taxable Wage Benefits (Payroll Earnings Code 443) to Keith Gernold, Director of Tax Compliance, with an explanation that these are for personal calls made on a university-provided wireless communication device.
  1. Maintain the following documentation in department files for four (4) calendar years following the year in which the charges were incurred, in case they are requested by the IRS. For example, for charges incurred in calendar year 2008, documentation would be maintained until December 31, 2012:
    1. All monthly invoices or statements, including detailed calling records.
    2. Log of calls made and received, along with the business purpose of each call, as well as any documentation that would support the business purpose (e.g., incident report, etc.).
    3. Documentation of monthly or quarterly review.
    4. Documentation of any personal calls and copy of Exhibit B for adding the associated cost as taxable income to the employee.

If the department does not follow the above procedures, the IRS may consider all charges related to the university-provided device to be taxable income to the employee(s) who use that device.

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