To create a uniform cell phone procedure and avoid the creation of a taxable fringe benefit due to personal use of health department equipment, the following are the rules, procedures and form for mobile phone use.
The following process outlines under what circumstances NKY Health will provide a cell phone and/or data plan for staff (based on job responsibilities and safety) and the form to fill out before a device/reimbursement is provided:
Supervisors who believe their staff require a cell phone/data access must complete the Cell Phone Justification and Authorization form and submit it to their Division Director. Justification of employee needs for the phone/data access (emergency use, vital contact when off-site, program requirements), cost center to be coded to and minute usage expected each month should be documented on the form.
The Division Director will review and approve form if needs criteria is met and their budgets contain adequate funding.
Once approved by the Division Director, the form will be forwarded to the IT Analyst for processing.
The form will be kept in IT with a copy going to the employee's supervisor. The IT Analyst will determine phone type/plan to purchase based on needs.
An employee authorized for a mobile phone data plan may choose to purchase their own phone and get business costs of the plan (not equipment) reimbursed monthly based on percentage of business use.
Contact the Accounting Supervisor PRIOR to the agency purchasing a phone/plan for your business needs to communicate your decision to purchase your own equipment and plan.
Staff authorized per this policy to receive reimbursement for mobile and data but opting to buy their own equipment and plan must submit a detailed billing statement highlighting business charges (minutes, data charges, etc.) on a monthly basis.
Business charges reimbursed must be equal to or lesser than what NKY Health's business plan and charges would cost (for example, there will be no reimbursement on a personal high usage plan that would costing NKY Health more than if the agency purchased a plan for the employee.)
Reimbursement will be made in a similar fashion to travel reimbursement.
Staff should use their NKY Health issued cell phone for business use ONLY.
Staff must reimburse NKY Health for any personal use based on personal percentage and/or actual costs incurred.
Staff requiring a cell phone only during working hours should leave their cell phone at their worksite at the end of their shift (if they start and end the day at their worksite).
See "Use of Personal Technology Devices" (Section 6.13) and "Use of NKY Health's Technology" (Section 6.14) of NKY Health's Guide to Personnel Policies for policies about using technology.
6/20/2023 - Added Revision Log
11/20/2023 - Changed contact from "Director of Administration and Accounting" to "Buildings and Accounting Administrator."
5/6/2025 - Changed contact from "Buildings and Accounting Administrator" to "Accounting Manager".
5/12/2025 - Updated form
9/16/2025 - Updated Form & Changed "Accounting Manager" to "Accounting Supervisor" & Updated Process for Authorization steps