8.700 Cellular Telephones Issued to Employees
Subject: Cellular Telephones Issued to Employees
Date Adopted: October 25, 2006, Revised September 26, 2007
Eligibility and Approval
Cellular telephones and services may be provided to certain National Park Community College employees to conduct activities incident to their College employment that either cannot be conducted on a landline telephone or for which it would be inefficient to use a landline telephone. Requests for cellular telephones must be approved by the employee's supervisor (who will determine need), the Purchasing Officer/Buyer and the Vice President for Financial Affairs. Cellular telephones distributed to staff members are the property of the College. Cellular telephones will be returned to the College if the employee discontinues employment at the College. Final paychecks may be withheld pending return of cellular telephones.
Policy: The Internal Revenue Service has taken a position that the use of cell phones and data phone devices by employees for commingled business and personal purposes must be taxed as a fringe benefit by the employer. Consequently, National Park Community College (NPCC) will begin taxing college-issued cell phone devices effective January 1, 2008.
Damage, Loss, or Theft
Handsets or other equipment that is damaged in the course of business should be brought to the campus Purchasing Officer/Buyer, who will contact the vendor for replacement or repair. Lost or stolen cellular equipment should be immediately reported to the employee's supervisor, to Campus Security and to the Purchasing Officer/Buyer so that the service can be cancelled. All costs incurred for replacement or repair will be the responsibility of the employee's department.
Employers can be liable for problems or incidents created by an employee's use of cellular telephones while driving if a company provides the cellular telephones, or if cellular telephone use is necessary or encouraged as part of their job. Employees are to exercise caution and good judgment while using cellular telephones while driving. Failure to do so could result in the loss of use of College cellular telephones.