15-P-028 Addition of Earnings Code for Communication Device Reimbursement (January 26, 2015)
Posted on October 21, 2021 at 12:50 PM by Kansas Department of Administration
Informational Circular No.
December 21, 2014
|Approval:||Nancy Ruoff |
(Original Signature on File)
Executive Order 14-06, signed by the Governor on December 9, 2014, authorizes mobile device reimbursement for State employees to offset the cost to the employee for using his/her personal device for State business. The amount of the monthly mobile device reimbursement shall be capped at and not exceed the rate of $30.00 per employee. Mobile device allowances other than through reimbursement are prohibited.
The approved mobile device reimbursement will be paid monthly and included in the employee’s paycheck. However, the reimbursement will not be considered as taxable income to the employee since it is a reimbursement for the business use of an employee’s personal mobile device. Additionally, this reimbursement does not constitute an increase to base pay, and will not be included in the calculation of percentage increases to base pay due to salary increases, promotions, etc.
In order to administer the reimbursement, a new earnings code has been added to SHARP effective December 21, 2014. The following earnings code is eligible to be used starting with the pay period beginning December 21, 2014 through January 3, 2015 paid January 16, 2015.
|Earnings Code ||Description||Short Description ||Effective Date |
|COM|| Communication Device ||CommDev||12/21/2014|
This new earnings code will not be included in KPERS wages for calculating KPERS paycheck deductions. Earnings code COM will be mapped to flow through payroll using the same account codes as earnings code (MVT) for the reimbursement of moving expenses. Therefore, the account codes that COM is mapped to are 510100, 510110, 511100, and 511110.
The Office of Personnel Services has created the COM (Communication Device) Time Reporting Code (TRC) and has mapped the COM TRC to the COM Earnings Code effective December 21, 2014. The COM TRC is now visible in Time and Labor timesheet TRC dropdown lists. The dollar amount for COM should be entered on the second Saturday of the time period or earlier in the pay period if the employee is not active on the second Saturday.
The Office of Systems Management, Payroll Systems Team, is responsible for adding the new earnings code in the SHARP system. Regents’ institutions are responsible for implementing the new earnings code in their payroll systems.
Other Accounting Policy and Procedure Regarding Personal/State-Issued Mobile Devices
Note that at a minimum, State business-related calls and/or data on an employee’s personal mobile device may be subject to disclosure requests under the Kansas Open Records Act.
Agencies shall maintain current records of employees designated to receive state-issued mobile devices or reimbursement for the use of personal mobile devices, in accordance with requirements established by the Office of Information Technology Services (OITS).
Note that state-issued as well as personally owned mobile devices for which reimbursement is received shall be enrolled into the Mobile Device Management product to be selected by OITS.
Personal Mobile Device Reimbursement
The agency head or designee must provide documented approval of the reimbursement. Additional information from OITS will follow.
In no instance will the employee be reimbursed more than the monthly cost to the employee in an amount not to exceed $30.00.
In order to receive reimbursement the mobile device number must be provided to the state under OITS procedures, including notification within five business days of any mobile device number changes.
State-Issued Mobile Devices
For review and audit trail purposes, monthly statements from mobile service providers for state-issued mobile devices are required. These should be attached to the agency's payment voucher documentation.
The agency shall review the monthly statement for billing accuracy and to ensure that any additional charges resulting from personal use are reimbursed to the agency. The SMART electronic voucher approval indicates the agency’s acknowledgement and review of compliance with the mobile device policy.
More than de minimis personal use of a State-issued mobile device without written authorization by the employee’s agency head is prohibited except in emergencies. When personal use causes the monthly base service plan rate to be exceeded, reimbursement must be made to the State for the overage. 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 documentation. The calculation of the reimbursement highlighting the overage for which reimbursement is made should also be attached to the payment voucher documentation.
The State of Kansas is exempt from paying State and local sales taxes, and federal excise tax on state-issued mobile devices. However, the State must pay the Universal Service charge and taxes that are passed through from other carriers.
The State is self-insured so mobile device replacement or insurance provisions should not be a part of mobile device agreements.
Agreements with mobile device providers should allow for the provisions of the State's Prompt Payment Act.
The Office of the Chief Financial Officer may review selected payments for compliance with Executive Order 14-06. In addition, the appropriateness of the plan for the agency's needs may be reviewed.
Printable Version of 15-P-028