University Policy 3310

Code of Virginia Section 23.1-1301, as amended, grants authority to the Board of Visitors to make rules and policies concerning the institution. Section 6.01(a)(6) of the Board of Visitors Bylaws grants authority to the President to implement the policies and procedures of the Board relating to University operations.

Old Dominion University has executed a Memorandum of Understanding (MOU) with the Common-wealth Department of Accounts and Department of the Treasury relating to the decentralization of non-payroll disbursements. The MOU documents the agreement in accordance with the Appropriations Act to delegate the operation of non-payroll disbursement to Old Dominion University as part of a program to grant relief from rules, regulations and reporting requirements in the areas of finance and accounting.

Budget Unit Director - The University employee on record with the Office of Finance Data Control as having signature authority and financial management responsibility for a specific budget code.

Mobile Device - Any device that is capable of using services provided by a cellular telephone network or the Internet. These devices vary from a simple telephone device that allows calls to be made and received and perhaps provides simple features such as a phone number directory, simple appointment calendars, and calculator to more complex phones that can do simple text messaging and synchronizing directory and calendar data with computers, to devices with telephone features and capabilities that would include fully synchronized contact databases, calendars, email and web browsing to general devices (e.g., tablets, smartphones) with cellular phone network cards.

Wireless Service - Any service used to make or receive wireless voice or data calls or interactions on cellular telephone networks.

The policy applies to all employees who are eligible for a University-provided wireless service allowance. Employees include all staff, administrators, faculty, full- or part-time, and classified or non-classified persons who are paid by the University.

Employees whose duties and responsibilities require them to conduct University business while away from the office or to be accessible after normal working hours may be eligible for compensation in the form of an allowance to offset the cost of personal wireless service. 

The wireless service allowance is provided to support and enhance the business operations of the University. Eligibility for a wireless service allowance and the types of allowances are determined on a position-by-position basis by the supervisor and approved by the Budget Unit Director, Dean (if applicable), and appropriate Vice President or same level stakeholder. If the employee is the designated Budget Unit Director for the department, approval only by the Dean (if applicable) and Vice President, or same level stakeholder, is required.

An employee with a wireless service allowance must maintain an active wireless service contract for the life of the allowance. Should the service contract be cancelled, the employee must notify the supervisor for the allowance to be terminated. Employees who receive a wireless service allowance should understand that the wireless phone number may be distributed for business use. Employees are responsible for acquiring and maintaining their own mobile device. Employees are responsible for all fees incurred by the provider.

For most employees, personal mobile devices will be used for both business and personal use, and it is appropriate for the University and employee to share the overall costs. Thus, the allowance amount is not intended to cover 100% of the monthly service plan's costs. The allowance is intended to compensate for the business use portion of the service. The allowance is considered taxable income but is not included in the employee's base salary. 

Wireless service allowance options include:

• Option 1: $30/month, or
• Option 2: $40/month, or
• Option 3: $50/month, or
• Option 4: $90/month

Any rate changes will be recommended by the Office of Business and Financial Planning and approved by the Executive Vice President for Administration and Finance. Alternative amounts may be offered and made prior to updates to the policy so long as they are approved by the Executive Vice President for Administration and Finance and incorporated in the next policy review. The wireless service allowance options are set rates and may not be supplemented with other funds, regardless of the funding source. An employee's option may be modified (for example, switched from Option 1 to Option 2 or 3) or eliminated should the nature of the employee's job change.

Those who receive an allowance are subject to review by the University to verify the necessity of the wireless service allowance. Employees may also be required to provide their detailed wireless service bills showing business-related expenses to the University upon request and are subject to all University policies related to data access, privacy, management and storage. Any violation of these policies may result in cancellation of the wireless service allowance, disciplinary action, or possible termination.

1. Wireless service allowances will be based on one or more of the following criteria:

   • Safety
   • Required to be contacted by mobile device on a regular basis
   • Required to be on-call
   • Essential Personnel
   • Critical Decision Maker
   • Job Function requires home or off-campus access to the Internet or University data services
   • Other (justification required)

2. When the supervisor determines that there is a business need for an employee to receive a wireless service allowance, the supervisor will complete the Wireless Service Allowance Supervisor Worksheet and Employee Agreement and will meet with the employee to review the allowance options based on business need. The supervisor will obtain signatures from the employee, Budget Unit Director, Dean (if applicable), and the appropriate Vice President or same level stakeholder.

3. If necessary, the Budget Unit Director will complete a Budget Adjustment Form to reallocate funds to cover the amount of the allowance.

4. The Supervisor will submit the completed Supervisor Worksheet and Employee Agreement to the Payroll Office for processing. The wireless service allowance payment will correspond to the regular payroll schedule and will not be retroactive.

Termination of Allowance/Position Change

If the employee transfers to another department, or no longer qualifies for a wireless service allowance, the supervisor is responsible for notifying the Payroll Office to discontinue the allowance. As allowances are based on a specific position, a new Wireless Service Allowance Agreement is required if an employee changes positions.

Annual Review

Budget Unit Directors will be required to review wireless service allowances on an annual basis. In March of each year, the Payroll Office will distribute lists to each Budget Unit Director of the employees in the department/unit receiving allowances. The Budget Unit Director must note whether each employee should continue receiving the current allowance or if the allowance should be modified or discontinued. The Budget Unit Director should sign the form and forward it to the appropriate Vice President or same level stakeholder for additional approval if the Budget Unit Director is also receiving an allowance. The original, signed list must then be forwarded to the Payroll Office. A copy of the signed list must also be retained on file by the Budget Unit Director.

Applicable records must be retained and then destroyed in accordance with the Commonwealth's Records Retention Schedules.

Associate Vice President for Finance and University Controller

Internal Revenue Service 2024 Employer's Tax Guide

Information Technology Standard 02.9.0 - Mobile Device Management Standard