Mobile Communications Agreement

Employees who use a wireless device for Boise State business may qualify for a monthly allowance.

To apply for a monthly allowance, please fill out a Mobile Communication Device Agreement.

Use your Boise State username and password to sign in.

Update Funding Source

If you already have a Mobile Communication Agreement and would like to update the funding source, please fill out a Mobile Communication Fund Change Form (should be completed by a supervisor or business manager).

Frequently Asked Questions

Mobile Communications Agreement

How can I access the Mobile Communications Agreement form?

Access the Mobile Communications Agreement.

Use your Boise State username and password to sign in.

Why does Boise State have a Mobile Communications Device Policy?

The IRS requires business and personal use of University-owned cellular phones and other mobile devices be documented in a detailed manner.

Employees who own their own phones and use them for business can receive a taxable compensation to offset the cost associated with business use.

Read the policy on the Boise State Policy website.

If you have questions, please contact OIT Business Services at (208) 426-1433 or email OIT_Business@boisestate.edu.

What mobile communication devices are covered?

The policy applies to all cell phones and smart phones used for both University and personal business.

Some tablet data plans are eligible with supervisor approval. However, most tablet devices like the iPad are reimbursed through an expense report, not through the Mobile Communications Device Agreement.

What if I have multiple plans that are all used for business

Per the Mobile Communications Agreement Policy (8070), an employee may receive no more than one voice allowance, one data plan allowance, and one internet plan allowance regardless of the number of devices an employee chooses to own or operate.

What if I need to purchase new equipment?

Supervisors have the discretion to approve a reimbursement for the purchase of a new mobile communications device.

The maximum equipment allowance is $150.00 in every 24 months. Employees must submit a Mobile Communications Agreement with a copy of the sales receipt within 60 days of the equipment purchase.

What are the allowance limits?

The maximum monthly allowance an employee is eligible to receive is $50.

The maximum equipment allowance is $150 every 24 months.

Individual department limitations may apply; please ask your supervisor.

What if my voice plan costs $30 a month, my internet service is $40 a month, and my data plan costs $40 a month?

The maximum monthly allowance an employee is eligible to receive is $50.

What if I only have a voice plan that costs $30 a month?

Your allowance will be $30 per month.

If I have a shared or family plan for my voice or data service, can I claim the entire amount?

No. Because the plan is shared, only 50% of the plan cost is eligible for the allowance.

For example, $40 shared plan fee should be submitted as $20. Then you can add up to $30 that is directly related to and documented for your personal plan (this is identified by your device number).

Will I have to pay the taxes on the business use portion of the allowance?

Yes, as this is a taxable allowance, it is treated as additional salary and not as reimbursement for a business expense.

Accordingly, you may qualify for a deduction on your income tax return for the business portion of your use. Please contact a tax advisor for additional information.

If I own my phone and am responsible for personal charges, why do I have to show my supervisor my monthly statement upon request?

By signing your agreement, your supervisor is affirming your estimated mobile communication allowance is a reasonable estimation of your business use as reflective of your job responsibilities, and that business use is necessary to perform your job responsibilities.

It is your supervisor’s responsibility to ensure, throughout the year, your mobile communication allowance is proportionate with your business needs – this may necessitate occasional review of your statement.

Furthermore, because state funds are being used to compensate you for a business expense, all statements are subject to random audit for verification of services and business use.

Is my Mobile Communications Agreement in force until I terminate employment at Boise State?

No, Mobile Communications Agreements expire at the end of 12 months. It is the responsibility of the employee to renew the agreement.

Allowances will cease unless a new agreement is submitted.

OIT Business Services will send out an email notification of the expiring agreement. Departments and users are responsible for reviewing usage needs and submitting a new Mobile Communications Agreement on an annual basis.

How do I select the correct allowance amount for an employee?

The allowance amount must be based on the business requirements of the employee’s position.

Departments must determine an amount based on job function that is fair to the employee and the department, and is based only on business use.

Allowances are based on job function and should reflect an amount that is fair to the employee and the department.

Where can I find the charges posted to my Department ID?

The compensation will be charged to Account Code 412500, Sporadic Special Pay, and employer paid payroll taxes will be charged to 426000, FICA and OASDI, and 425500, State Unemployment.

Allowances may only be charged to one Department ID; departments may not split the mobile communication allowance for one employee between various Department IDs.

If you wish to change the Department ID to which an employee’s allowance is charged, please email a request to OIT_Business@boisestate.edu.

Can my department obtain mobile devices and service plans for departmental use when the device will not be specifically assigned to one individual?

Yes, the department will be responsible for the cost and contractual obligations of these service plans. The devices remain the property of the University and are ordered and managed by OIT Business Services. A Mobile Communications Agreement for department cell phones must be completed and kept on file in OIT Business Services.

For each University-owned cell phone, a concurrent log of all calls (both incoming and outgoing), including the time, date, phone number, name of the caller, and business purpose of every call must be maintained by the department and available for audit.

It is the Department’s responsibility to audit the call log against the monthly cell phone statement to ensure no personal use has occurred.

Can my department buy calling cards for use with mobile phones, instead of using a traditional plan?

No. These cards are subject to theft, may be lost, and can expire before all minutes are used.

Can my department purchase Go-Phones or similar cell phones with pre-paid rate plans and a set number of minutes?

No. As with calling cards, these phones are subject to theft and may be lost before all minutes are used.

Go-Phones and similar devices are not to be considered as an alternative to compliance with the University’s Mobile Communication Policy. Merchant categories have been blocked from P-Card purchases for these items.

Can my department use a P-Card to purchase mobile communications devices and/or associated accessories?

No. The use of state purchasing cards for mobile communication devices and equipment is strictly prohibited. Merchant categories have been blocked from P-Card purchases for these items.

Need Assistance?

For more information, contact the Help Desk at (208) 426-4357, helpdesk@boisestate.edu, chat, or Help Desk Self Service.