Montana State University - Northern will not own mobile communications devices for the use of individual employees. Employees whose job duties include the frequent need for a mobile communications device may receive extra compensation, in the form of a mobile communications device allowance, to cover business-related costs. No further reimbursement for mobile communications device costs is available to employees who have such an allowance. All other employees may submit infrequent business-related mobile communications device expenses for individual reimbursement.
Mobile communications devices should not be selected as an alternative to other means of communication -- e.g., land-lines, pagers, and radio devices -- when such alternatives would provide adequate but less costly service to Montana State University - Northern.
Beginning immediately upon the approval of this policy, Montana State University - Northern will no longer purchase any new mobile communications devices, nor will any existing mobile communications device contracts be renewed or extended. In order to avoid cancellation fees, and to allow for an orderly transition, anyone currently using a University-owned mobile communications device, acquired prior to the establishment of this policy, has until the expiration of the current contract to comply with its provisions. After the last current contract has expired, Montana State University - Northern will no longer make direct payments to mobile communications device providers, using a check, or purchasing card, or any other means.
A. Establishment and Payment of Allowance
If a Montana State University - Northern employee's job duties include the frequent need for a mobile communications device, then the employee is eligible for an allowance to cover mobile communications device expenses. It may be requested using the Allowance Request Form. The request may be made any time during the fiscal year.
Regardless of when they are established, allowances will cease at the end of the fiscal year (June 30). New Allowance Request Forms must be sent to the Montana State University - Northern Controllers Office to continue the allowance, or to establish any new allowances. The Controllers Office will notify payroll of all allowance changes.
This allowance does not constitute an increase to base pay, and will not be included in the calculation of percentage increases to base pay due to annual raises, job upgrades, etc.
B. Determination of Dollar Amount of Allowance
The dollar amount of the mobile communications device allowance should cover the employee's projected business-related expenses only. In no case shall the amount exceed the cost of the employee’s monthly mobile communications device plan. Cost of basic equipment, and the portion of the employee's mobile communications device use related to business, should be considered. Upgrades to basic equipment (special cosmetic or technical features, etc.), or expected mobile communications device use unrelated to business, cannot be considered. Determination of the dollar amount of the allowance is made at the department level prior to submitting a request for a mobile communications device allowance.
The monthly allowance must be within the guidelines and dollar limits listed below.
- Low Business Use - $15.00
- Moderate Business Use - $25.00
- High Business Use - $40.00
- Extreme Business Use – To be determined by supervisor and CFO
C. Use of Device
The employee must retain an active mobile communications device contract as long as a mobile communications device allowance is in place. Because the employee owns the mobile communications device personally, and the allowance provided is taxable income, the employee may use the device for both business and personal purposes, as needed. The employee may, at his or her own expense, add extra services or equipment features, as desired.
Use of the device in any manner contrary to local, state, or federal laws will constitute misuse, and will result in immediate termination of the mobile communications device allowance.
D. Documentation and Review Requirements
A copy of the Allowance Request Form, and of the employee's related mobile communications device contract, must be kept on file in the employee's University department. Department files are subject to audit at any time by MSU Internal Audit or external auditors engaged by the state or federal government.
At the beginning of the fiscal year, the employee is responsible for providing to his/her supervisor and the Office of Business Affairs evidence (a page from the most recent bill or credit card statement, for example) to document that the employee still has the device.
The dean, director, or department head is responsible for an annual review of employee business-related mobile-device use, to determine if existing mobile communications device allowances should be continued as-is, changed, or discontinued.
E. Fees for Contract Changes or Cancellations
If for any reason unrelated to Montana State University - Northern business needs the mobile communications device contract is modified or terminated prior to the end of the contract period, the employee will bear the cost of any fees associated with that change or cancellation. For example, the employee quits, and no longer wants to retain the current mobile communications device for personal purposes.
If, prior to the end of the mobile communications device contract period, a Montana State University - Northern decision makes it necessary or desirable for the employee to terminate or change the mobile communications device contract, Montana State University - Northern will bear the cost of any fees associated with that change or cancellation. For example, the employee's supervisor has changed the employee's duties and the mobile communications device is no longer needed for Montana State University - Northern purposes. If the employee does not want to retain the current contract for personal use, any change or cancellation fees will be reimbursed by Montana State University - Northern.