Mobile Communications Agreement

Access the Mobile Communications Agreement.

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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.

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.

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

Hardware is not reimbursable under the Mobile Communication. Employees will need to purchase new equipment at their own cost.

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

Individual department limitations may apply; please ask your supervisor.

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

Your allowance will be $30 per month.

No. Because the plan is shared, only the plan cost line related to the MCA is eligible for the allowance.

For example, $60 shared plan (with 3 lines) should be submitted as $20. For any other fees to be reimbursed they must be voice/data and directly related to and documented for your personal plan (this is identified by your device number).

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.

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.

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.

Departments and users are responsible for reviewing usage needs and submitting a new Mobile Communications Agreement on an annual basis. If the expiration date is missed, there cannot be any retroactive payments. The new Mobile Communications Agreement will have a new start date and expire 12 month from the new start date.

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.

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.

Yes, the department will be responsible for the cost and contractual obligations of these service plans. This should be submitted as a University-Owned Cell Phones form. 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 processed by OIT Business Services.

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

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

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.

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. Please contact OIT Business Services with any accessory needs.