This policy promotes prudent fiscal practices across UK, but also allows each department the reasonable flexibility to provide cell phones and other portable electronic resources to employees when there is a legitimate business need. Departments may establish more restrictive procedures than those outlined, but should balance any efforts to economize against additional administrative burden on faculty and staff. This policy is also intended to protect UK and its employees from tax liability by ensuring compliance with the Internal Revenue Code and its corresponding regulations.
Departmental Contracts
Personal contracts may not be practical in certain circumstances. Cellular device purchases and contracts where UK is the official billing entity should be approved only for those situations where there is substantial documented business need for providing an employee with phone and service. In these cases, employees do not receive an allowance or expense reimbursement, and the equipment is the property of the department, used primarily for business purposes, and returned to the department daily after the employee’s work shift.
The following g/l accounts must be used for the reallocation of the charges to a WBS/grant from an approved departmental contract:
• 639020 – Cell phone services allocated to grant
• 639021 – Data plan services allocated to grant
• 639022 – Air card services allocated to grant
• 639023 – Cell/Smart device equipment charges allocated to grant