State of Kansas Informational Circular 03-a-020 includes the following:
On March 26, 2003, Executive Order 03-08 was issued by the Governor to establish policies for cellular phone use (http://www.ksgovernor.org/docs/exec_order0308.html). It was effective on and after March 31, 2003. The guidelines below should be used to comply with the Executive Order and other State policies and regulations regarding cellular phones.
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.
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.
The following form should be used when processing payment on phones provided by PSU Telecommunications. It explains PSU's payment procedures and should accompany the payment requests. PSU Cellular Phone Payment Procedures
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. 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.
PSU Department/Individual Contracted Cellular Phones:
As a result of Executive Order 03-08 issued by the Governor in an effort to provide improvements and economies in the operation of state agencies, a cell phone policy was issued effective March 31, 2003. The policy provides direct guidance on review of the monthly billing statement and personal calls. Upon review of this policy and Informational Circular 03-a-020 the Business Office and Cashier’s and Student Accounts Office has compiled the following procedures to be used in paying a Pittsburg State University cell phone bill.
- Detailed billing statements are required from the cellular phone provider, which include an itemization of all calls within the billing period.
- The State is self-insured so phone replacement or insurance provisions can not be a part of the cellular phone agreement.
- The billing statement is required to show Pittsburg State University on the account and PSU's billing address.
- Upon receipt of the billing statement the cellular phone user(s) must review the statement for personal use.
- Any additional charges resulting from personal calls must be highlighted.
- Include all long distance and roaming charges incurred for personal calls.
- Include any personal calls/minutes which cause the monthly plan minutes to be exceeded.
- The calculation of the reimbursement should be included on the invoice.
- Users are required to sign the final page of the billing statement therefore indicating their review of the billing statement.
- After review of the billing statement the “DPR” (Department Purchase Requisition) should be initiated.
- The amount of the reimbursement should be indicated in the DPR.
- Those cell phone bills requiring reimbursement should be forwarded to the Cashiers and Student Accounts Office with the payment for the personal charges. Those cell phone bills with no personal charges to be reimbursed should be sent directly to the Business Office.
- The Cashiers and Student Accounts Office will receipt the personal payment(s) forwarding a copy of the receipt to the cell phone user(s). An additional receipt will be attached to the billing statement and forwarded to the Business Office for payment.
- The Business Office will process the payment and be responsible for ensuring the compliance with the state policy. Those billing statements received that have not followed the above procedures will be returned to the department for processing.
- The department is responsible for insuring the above procedures are completed and prompt payment of the cell phone bills occur to prevent late fees. Please take into consideration the minimum amount of time required to process a payment by the Business Office is 7 working days.
Your cooperation is greatly appreciated. We will be audited annually by the Division of Accounts and Reports for compliance with the policy set forth by the Governor. If you have any questions or need additional assistance, please feel free to contact the Business Office at Ext. 4157.