Processing of Cellular Service

The purchase and management of cellular services is the responsibility of the individual business units. Units should perform a full review of all cellular services provided, including hot spots, internet services, and cellular/data services for their units to ensure that these services meet the requirements as outlined in the Expenditure Policy, and have appropriate business purposes documented in each transaction and a determination of a taxable impact.

If the service does not meet the criteria outlined in the policy, the unit will need to submit a policy exception request through the B&F policy exception process. In addition, the Office of the President will need to approve any Senior Vice President requests and the Office of the Provost will need to approve any Dean requests.

Once the list of the individual receiving the service with the needed business purpose is compiled, it must be reviewed with the Payroll Tax Office to determine any taxable impact.

All transactions need to include a complete business purpose that includes the name of the department or individual that receives the service and the reason for the service as outlined in the Expenditures Policy or the approved policy exception. “Cellular service” is not a complete or appropriate business purpose.

The Controller’s Office will be reviewing cell phone transactions on a random basis in January or February of 2025, so we would expect the analysis by units to be completed by that time.