The district may provide an allowance to an employee for the use of his/her personally owned cell phone or mobile communications device for district-related business. The allowance shall be based on the business requirements of the employee. The allowance shall be given to the employee, who shall be responsible for payments to the service provider.
\n\nThe district may purchase cell phones or other mobile communications devices for use by employees for district-related business.
\n\nEmployees who are not provided an allowance or district-owned mobile communications devices may be reimbursed for the actual expenses of business-related calls made on their personally owned equipment, in accordance with the district's expense reimbursement procedures.
\n\nThe Superintendent or designee shall determine if an employee requires a cell phone or other mobile communications device for the efficient performance of his/her job responsibilities. Factors that will be considered include, but are not limited to, whether the employee's job responsibilities require:
\n\nThe Superintendent or designee shall develop a uniform system for identifying employee cell phone or mobile communications device needs and the most cost effective method of providing necessary equipment to employees. He/she shall also develop a system for monitoring employee use and reimbursement of costs.
\n\nIf an employee misuses the cell phone or other mobile communications device or leaves district employment, he/she shall be responsible for fees or charges associated with cancellation of the service contract.
\n\nIf the Superintendent or designee determines that an employee no longer needs a cell phone or other mobile communications device to perform his/her job responsibilities, any fees or charges associated with cancellation of the service contract shall be the responsibility of the district.
\n\nDocumentation of Records for Tax Purposes
\n\nDocumentation of personal use and district auditing of records
\n\nWhen an employee receives a monthly allowance for the use of his/her personally owned cell phone or mobile communications device or has been provided the use of a district-owned device, he/she shall identify the personal calls on the monthly bill and shall reimburse the district for the cost of the personal calls. (26 CFR 1.132-5)
\n\nIn order to satisfy Internal Revenue Service documentation and substantiation requirements regarding taxable income, the Superintendent or designee shall establish a system which requires the employee to maintain documentation distinguishing personal and business charges as well as a system for the district to audit the employee's bills to confirm proper business usage.
\n\n\n", "contentText": "The district may provide an allowance to an employee for the use of his/her personally owned cell phone or mobile communications device for district-related business. The allowance shall be based on the business requirements of the employee. The allowance shall be given to the employee, who shall be responsible for payments to the service provider.\n\nThe district may purchase cell phones or other mobile communications devices for use by employees for district-related business.\n\nEmployees who are not provided an allowance or district-owned mobile communications devices may be reimbursed for the actual expenses of business-related calls made on their personally owned equipment, in accordance with the district's expense reimbursement procedures.\n\nThe Superintendent or designee shall determine if an employee requires a cell phone or other mobile communications device for the efficient performance of his/her job responsibilities. Factors that will be considered include, but are not limited to, whether the employee's job responsibilities require:\n\n- A need to communicate frequently and access to a district telephone is not readily available\n\n- A need to communicate immediately to ensure the safety of district staff and students, or the security of district property\n\n- A need to be accessible due to frequent travel or work outside of the office\n\nThe Superintendent or designee shall develop a uniform system for identifying employee cell phone or mobile communications device needs and the most cost effective method of providing necessary equipment to employees. He/she shall also develop a system for monitoring employee use and reimbursement of costs.\n\nIf an employee misuses the cell phone or other mobile communications device or leaves district employment, he/she shall be responsible for fees or charges associated with cancellation of the service contract.\n\nIf the Superintendent or designee determines that an employee no longer needs a cell phone or other mobile communications device to perform his/her job responsibilities, any fees or charges associated with cancellation of the service contract shall be the responsibility of the district.\n\nDocumentation of Records for Tax Purposes\n\nDocumentation of personal use and district auditing of records\n\nWhen an employee receives a monthly allowance for the use of his/her personally owned cell phone or mobile communications device or has been provided the use of a district-owned device, he/she shall identify the personal calls on the monthly bill and shall reimburse the district for the cost of the personal calls. (26 CFR 1.132-5)\n\nIn order to satisfy Internal Revenue Service documentation and substantiation requirements regarding taxable income, the Superintendent or designee shall establish a system which requires the employee to maintain documentation distinguishing personal and business charges as well as a system for the district to audit the employee's bills to confirm proper business usage.", "footnotes": [ { "type": "State", "references": [ { "code": "Ed. Code 35213", "description": "Reimbursement for loss or damage of personal property", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=35213." }, { "code": "Ed. Code 44032", "description": "Travel expense payment", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=44032." }, { "code": "Ed. Code 48901.5", "description": "Prohibition of electronic signaling devices", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=48901.5." }, { "code": "Veh. Code 23123", "description": "Wireless telephones in vehicles", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=VEH§ionNum=23123." }, { "code": "Veh. Code 23125", "description": "Wireless telephones in school buses", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=VEH§ionNum=23125." } ] }, { "type": "Federal", "references": [ { "code": "26 CFR 1.132-5", "description": "Working conditions fringe benefit", "url": "" }, { "code": "26 USC 280F", "description": "Limitation on depreciation for luxury automobiles, etc", "url": "https://uscode.house.gov/view.xhtml?req=(title:26%20section:280F%20edition:prelim)%20OR%20(granuleid:USC-prelim-title26-section280F)&f=treesort&edition=prelim&num=0&jumpTo=true" } ] }, { "type": "Management Resources", "references": [ { "code": "Website", "description": "CSBA District and County Office of Education Legal Services", "url": "https://legalservices.csba.org/" }, { "code": "Website", "description": "Internal Revenue Service", "url": "http://www.irs.gov" } ] } ], "crossRefs": [ { "code": "3542", "title": "School Bus Drivers", "type": "AR" }, { "code": "4156.3", "title": "Employee Property Reimbursement", "type": "AR" }, { "code": "9250", "title": "Remuneration, Reimbursement And Other Benefits", "type": "AR" }, { "code": "9250-E(1)", "title": "Remuneration, Reimbursement And Other Benefits", "type": "AR" } ], "attachments": [] }