AR 6450: Wireless or Cellular Telephone Use

The vice president of finance and administration shall determine if it is in the best interests of the college to provide a mobile cellular device at the college’s expense. The budget manager accountable will provide information for consideration regarding justification and need.

Cellular telephones provided by the collegefor compensatory reasons are classified by the Internal Revenue Service as a fringe benefit, the value of which must be included in an employee’s gross income.

The value of a cellular telephone provided by the collegeprimarily for non-compensatory business purposes is excludable from an employee’s income. Employees will generally not be required to keep notes of business and personal use of college-issued cellular telephones when the telephones are issued for non-compensatory business reasons.

These rules do not apply to wireless or cellular telephones owned by employees. Any reimbursements to employees for the use of their own wireless or cellular telephones may be excluded from wages if the employee accounts for the expense pursuant to the Internal Revenue Service accountable plan.

Motor vehicle drivers may not use wireless or cellular telephones while operating their vehicles without a hands-free listening device. Drivers may use a wireless or cellular telephone to contact a law enforcement agency or public safety entity for emergency purposes.

There is no expectation of privacy in the use of a college-issued cellular telephone. In accordance with Oregon Public Records law, work-related information, including text messages, that is communicated using personal cell phones is considered a public record and may be subject to public disclosure.

Approved: 10/17/23

References:

• 26 U.S. Code Sections 274(d)(4) and 280F(d)(4)
• ORS 811.507 (Distracted Driving Law)
• ORS 192.311 to 192.478