03-a-020 - Cellular Phone Procedures (April 18, 2003)
Posted on October 21, 2021 at 12:49 PM by Kansas Department of Administration
|INFORMATIONAL CIRCULAR NO. 03-A-020 SUPERSEDED by 15-A-005|
|DATE:||April 18, 2003|
|SUBJECT:||Cellular Phone Procedures|
|A & R CONTACT:||Randy Kennedy||(785) 296-2125||(firstname.lastname@example.org)|
|Leroy Charbonneau||(785) 296-2255||(email@example.com)|
|Shirley Gilchrist||(785) 296-2882||(firstname.lastname@example.org)|
|Mark Handshy||(785) 296-7021||(email@example.com)|
|SUMMARY:||Cellular Phone Payment Procedures to comply with Executive Order 03-08|
Agency Owned Cellular Phones:
Itemized invoices that detail each call are required. These should be attached to the agency's copy of the payment voucher. Agencies are not required to submit invoice copies to Accounts and Reports.
The agency accounts payable staff should ensure that users have reviewed the monthly statement for billing accuracy and to ensure that any additional charges resulting from personal calls are reimbursed to the agency. Users should indicate review of the monthly statement by signing the final page of the invoice.
More than de minimis personal use of a State-provided cellular phone without written authorization by the employee's agency head is not allowed. When personal calls/minutes cause the monthly plan minutes to be exceeded, reimbursement for those minutes must be made to the State. Additionally, all long distance and roaming charges incurred for personal calls must be reimbursed to the State. All reimbursements are to be made within 15 days of receipt and reconciliation of the monthly statement. If an employee reimburses the agency, note the receipt voucher number on the invoice copy retained with the payment voucher. The calculation of the reimbursement highlighting the calls for which reimbursement is made should also be attached to the payment voucher.
The State of Kansas is exempt from paying State and local sales taxes, and federal excise tax on agency owned phones. However, the State must pay the Universal Service charge and taxes that are passed through from other carriers such as taxes on roaming charges.
The State is self-insured so phone replacement or insurance provisions should not be a part of cellular phone agreements.
Agreements with cellular phone providers should allow for the provisions of the State's Prompt Payment Act.
The Division of Accounts and Reports will review selected payments annually for compliance with the order. In addition to the above, the appropriateness of the plan for the agency's needs will be reviewed.
Reimbursement of Personal Cellular Phone Costs:
The agency is responsible for ensuring that the agency head or designee has approved the reimbursement in writing.
In order for an employee to be reimbursed for business use of a personal cellular phone, an itemized billing listing all calls must be submitted. Any reimbursement will be for reasonable costs in excess of the base plan including additional fees such as roaming fees or other fees and taxes incurred as a direct result of the business use. In no instance will the employee be reimbursed more than the monthly cost to the employee. Employees are not permitted to receive a monthly allowance from a State agency for the business use of a personal cellular phone.
A copy of the itemized billing should be attached to the voucher that is submitted to Accounts and Reports. Business calls should be highlighted. If the voucher is processed under the agency's delegated audit authority, the copy should be retained and attached to the agency's copy of the payment voucher.
The State assumes no liability for loss or damage to an employee's personal cellular phone.