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PURPOSE:

Reimbursement to authorized employees for use of portable equipment and/or electronic communication equipment and related services is subject to tax law requirements. This policy outlines options available for authorized University MPP, Confidential, and Auxiliary employees.

POLICY:

It is the policy of the University to provide reimbursement for use of portable equipment and/or electronic communication equipment and related services only with the prior authorization of the President, the appropriate division Vice President, or the Executive Director of the University Corporation as a condition of employment, and only using one of the following two options. Employees authorized as described in this policy must be in compliance with this policy on or before January 1, 2008.

Option One: University-owned device or University-paid service:

1. This option is intended for business use only, and requires prior authorization by the President, the appropriate division Vice President, or the Executive Director of the University Corporation as a condition of employment. Non-business related use may result in full taxation of the service and could result in the cancellation of the service and a request to return the device.

2. The University will have contracts with the service providers for each device type. This agreement is between the University and the service provider.

Option Two: Employee-owned device or employee-paid service.

1. For an employee authorized by the President, the appropriate division Vice President, or the Executive Director of the University Corporation as a condition of employment, the University will provide an expense allowance toward a) acquisition of the initial device and/or b) service fees. The reimbursement amount is based on the division's business needs. The expense cannot be used as a salary supplement. If these arrangements are not satisfactory with the authorized employee, then the employee must opt for Option One, which only permits business use.

2. The authorized employee can choose the device and service plan as long as the service plan meets the University's business requirements for use.

3. The expense allowance will be reportable as taxable W-2 income, and is not repayable to the University.

RESPONSIBILITIES:

Decisions regarding the University's purchase of portable communications equipment and related services for employee use, or decisions to reimburse an employee for all or a portion of the cost of personally-owned portable communications equipment and related services, are at the discretion of the President, the appropriate division Vice President, or the Executive Director of the University Corporation. The President, division Vice Presidents, and Executive Director of the University Corporation have the responsibility to determine when it is in the best interest of the University to provide this type of equipment and/or access to an employee, and that funds are available to pay for it. This is accompanied by the responsibility to review the appropriate use of any equipment and charges involved.

PROCEDURES:

For procedures related to this policy, please see:
http://www-admn.csun.edu/vp/policies/900_oversight/900_16_procedures.htm

REFERENCES:

Internal Revenue Code Sections 132 and 280f.

Approved by the President