Policy Approval Authority | President |
Responsible Division | Division of Administration and Fiance |
Responsible Officer(s) | Vice President and Chief Financial Officer |
Contact Person | George Middlemist |
Primary Audience |
Faculty
Staff |
Status | Active |
Last Review Date | 04-13-2016 |
Policy Category/Categories |
Finance / Risk Management
|
This policy allows Northern Illinois University to meet federal regulations and fiduciary responsibility to the taxpayers of the State of Illinois by providing a general guideline for the use of cellular stipends for University business purposes. In addition, this policy defines how employees will be reimbursed.
This policy pertains and applies to all NIU departments and employees that either utilize an NIU-issued cellular communication device for University business purposes, or are eligible for an NIU-issued cellular communication device based on job requirements.
Cellular communication devices are defined as: Basic and Smart Cell phones, 3G/4G Aircards, Mi-Fi/iPads or any devices that have voice/data capabilities with a monthly service.
Employees whose duties include frequent need for a cellular device may receive extra compensation, in the form of a monthly stipend (taxable to the employee), to cover business-related costs. Cellular device services for NIU personnel will be subject to the review and approval of the individual responsible for the overall budget management of the department. Promoting fiscal responsibility is strongly encouraged and cellular devices should not be selected as an alternative to other means of communication – e.g., land-lines and/or mobile radios – when such alternatives would provide adequate and less costly service to the University.
Exceptions are allowable for departmentally shared cell phones used on an employee rotation basis. To qualify, devices and service agreements must be established with the Division of IT Cellular Program.
If the manager and employee agree that University business mandates the need for a form of cellular communication, the Employee Cellular Stipend Policy must be reviewed in detail. The manager and employee should select the most reasonable monthly stipend options, based on the intended usage of the devices and within their budget constraints.
These stipend allocations are based on average market pricing, and have been adjusted to compensate for taxes.
Employee Stipend Plans are administered wholly by the sponsoring department via the Additional Pay Form (APF) and the Department of Human Resources Payroll.
The approved Additional Pay Form must be approved annually and then be sent to Payroll for processing to initiate the monthly stipend.
The monthly stipend will be annualized and then dispersed over 24 pay periods. (For example: $85 x 12 = $1,020; divided by 24 = $42.50 per paycheck). The stipend will always expire on June 30th of the existing fiscal year, until a newly approved form is submitted.
If the employee does not have a sufficient, ongoing need for a cellular device, employees can submit their ‘business-related’ expenses on a quarterly basis, with the appropriate documentation and manager approval, to the Controller’s office for reimbursement.
There will be no reimbursement for any equipment under this policy. Any employee who receives a stipend will be expected to have their cellular phone number available to be published or distributed for business purposes.
Recipients of the cellular stipend who utilize a personal device for NIU business must comply with NIU’s Managed Device Policy and Data Classification Policy.
The failure of a University employee to perform any obligation required of this policy or applicable local, state, and federal laws or regulations will be subject to established University disciplinary actions, which may include restitution, termination, and/or prosecution by state or federal authorities.
Revisions: May 13, 2014; June 12, 2014; December 7, 2014; February 28, 2015; March 3, 2015; July 20, 2015; January 14, 2016; April 13, 2016
Policy Library
815-753-5560
policy-library@niu.edu
Comments
There are no comments to show.