Procedure for Cell Phone and Other Electronic Communication Devices and Services Policy (818)
Effective Date: N/A
Procedure
This procedure establishes guidelines for the authorization, administration, and oversight of mobile device allowances for 勛圖厙 employees whose job duties require the routine use of a personal mobile device for official University business. The procedure ensures consistency, cost-effectiveness, compliance with IRS regulations, and appropriate stewardship of University resources. The 勛圖厙 may provide a mobile device allowance when there is a documented, ongoing, and essential business need for the use of a personal mobile device. An allowance is a limited, taxable payment intended to offset a portion of business-related mobile service costs.
SCOPE
This procedure applies to all 勛圖厙 employees, including faculty, staff, and administrators, unless otherwise governed by collective bargaining agreements or contractual provisions.
DEFINITIONS
Electronic Communication Device (ECD): A personally owned cellular phone or similar device capable of voice and/or data communication.
Allowance: A fixed payment provided through payroll to offset a portion of the cost associated with business use of a personal mobile device.
ELIGIBILITY CRITERIA
Directors/Deans and Vice Presidents approving these allowances must ensure that the criteria in this procedure have been met. An employee is eligible only if all of the following conditions are met:
- The employee has a documented, recurring business need for mobile phone use;
- The need cannot be adequately met through lower-cost alternatives (desk phone, IP Phone service, shared device, etc.);
- The employee’s duties require regular and substantive use of a mobile device; and
- The employee meets at least one of the following:
- The duties of the position may lead to potentially dangerous or significantly disruptive scenarios and situations with no other acceptable or reliable means of alternative communication.
- The position duties require the employee to work regularly in the field and employee needs to be immediately accessible.
- The position duties require immediate emergency response or decision making or the employee is responsible for critical infrastructure or operational support and needs to always be accessible.
- The position duties require a significant amount of travel during regular work hours or outside normal hours but are related to official university business and needs access to information technology systems, in which thejudgment of the university, render the employee more productive and/or the service of the employee is enhanced.
- Other means of employee communication are insufficient to perform the essential functions of the position.
INELIGIBILITY
An allowance shall not be authorized for:
- Employee preference or convenience
- Incidental or occasional work use
- Remote or hybrid status alone
- Recruitment or retention purposes
- Positions with only occasional after-hours duties
- Situations where alternative communication tools are sufficient
ALLOWANCE AMOUNT
Allowances over $40 per month will not be approved. Allowances reflect actual business necessity and are not dependent on individual plan costs.
REQUIRED DOCUMENTATION
Prior to approval, employees must submit a justification memo describing the job duties requiring mobile use, an explanation of why alternatives are insufficient, and the proposed allowance amount not to exceed $40/month. This documentation must be included with the ECD Allowance form submitted for final approval and implementation.
APPROVAL PROCESS
ECD Allowances run on a fiscal year basis and forms should be initiated as far in advance of the new fiscal year start as is practical. Completely executed forms for the following fiscal year are due to Human Resources Services by June 30 of each year. Allowances do not carry over from year to year and a new form with justification must be submitted each fiscal year. ECD’s for new employees may be submitted throughout the fiscal year. Forms for new employees should be completed withing 30 days of hire.
Departments seeking approval of an ECD Allowance must obtain and provide the employee/supervisor certification justification along with the ECD allowance form to their Department Head, Director, Dean, for first level approval. From there the form should be routed to the appropriate Vice President/Provost. That office should provide the signed forms to Human Resource Services at ASKHR@mso.umt.edu
PAYMENT AND TAX TREATMENT
Allowances are processed through payroll as taxable income and subject to withholding & are reported on W-2s.
FUNDING RESTRICTIONS
Grant or other Restricted funds may only be used if explicitly permitted in the award and preapproved. Departments are responsible for verifying that the grant can accept chargesfor the purpose of allowance to employees for electronic communication devices and services.
EMPLOYEE RESPONSIBILITIES
Employees receiving an ECD allowance must: Maintain an active mobile service plan; Provide their business phone number to the department; Be accessible as required by job duties; Notify the University within 10 business days of changes affecting eligibility; Comply with all University IT, security, privacy, and records policies; Provide documentation if requested; Use hands-free methods and comply with laws while driving and conducting university business.
SECURITY AND RECORDS
Personal devices used for University business are subject to: University IT security requirements; records retention and litigation hold obligations; Public records disclosure laws.
REVIEW AND TERMINATION
Allowances must be reviewed for eligibility and approved annually. Allowances must be terminated when eligibility ends or employment ends.
NONCOMPLIANCE
Failure to comply may result in cancellation of allowance, repayment obligations and/or disciplinary action.
Revised May 2026