Why is SOU changing current policies and practices?
The Internal Revenue Service (IRS) requires that business and personal use of University-provided cell phones be substantiated in a very detailed manner. They have recently made this an audit issue that is receiving serious attention in the higher education community. When the institution pays directly for the cell phone and the service plan, the IRS rules require extensive record keeping by the employee and the administrative staff to document the purpose of each business call and to identify each personal call on each monthly bill, and require timely reimbursements of any personal calls. Employees are required to pay a pro rata share of the monthly bill, not just pay for calls that exceed the monthly service plan. By implementing an allowance plan you will be able to use your personal cell phone for both business and personal calls without having to maintain detailed records of usage.
