i. Cell Phones

1. SDSU Research Foundation Owned Cell Phones
   
   In rare and unusual circumstances SDSU Research Foundation will provide foundation-owned cell phones. These circumstances may include specific programmatic requirements of sponsored research activities. In these instances, the following criteria apply:
   
   • These cell phones are for business use only by the assigned employee exclusively and may not be used for personal calls.
   • Justification for the purchase and business use of a cell phone will be submitted to SDSU Research Foundation Procurement with the requisition for the acquisition of the device and establishment of the appropriate level of service.
   • The cell phone will be tagged as SDSU Research Foundation property and will be subject to SDSU Research Foundation’s equipment inventory procedures. The device must be returned if the employee leaves the organization, or if there is no longer a programmatic need for the device.
   • Issuance of the device to the employee will be documented on an Off Campus Use of Equipment Agreement Form (Excel Format, 16KB)*
   • A justification must be attached to the form thoroughly explaining why a SDSU Research Foundation owned phone is required. Additional documentation addressing reasonableness, allowability and allocability is also required for charges to grants and contracts. (Refer to II.G.4. Criteria for Determining the Allowability of Expenditures)
   • Monthly statements will be reviewed and approved by the employee’s authorizing individual, regardless of method of payment.
   • All records will be retained in accordance with SDSU Research Foundation’s record retention policies and are subject to public disclosure in accordance with the McKee Transparency Act.
   
   
2. Cell Phone Allowances
   
   The vast majority of employees use a cell phone for personal purposes; however, employees in certain safety and management positions must be accessible after hours and when away from their primary business location during the regular workday. These employees may receive an allowance for the percentage of cell phone use that relates to SDSU Research Foundation business. Cell phone allowances may not be charged to sponsored programs.
   
   The employee’s supervisor will identify the need and extent of the allowance. The authorizing individual as defined in the Applicability section below will approve the allowance.
   
   Employees must comply with McKee Transparency Act and public records requests related to SDSU Research Foundation business.
   
   For more information the act may be found at: www.leginfo.ca.gov/pub/11-12/bill/sen/sb_0001-0050/sb_8_bill_20110714_amended_asm_v95.pdf
   
   
   • Employees may decline an allowance.
   • Allowances will not be provided for wireless devices or other related equipment.
   • In the interest of the safety of our employees and other drivers, cell phone use while driving on SDSU Research Foundation business and/or SDSU Research Foundation time is prohibited. Writing, sending, or reading text-based communication – including text messages, instant messaging, and e-mail is prohibited by law and policy. If the employee’s position requires that the employee keep a cellular phone turned on while driving, the employee must use a hands-free device. Law prohibits any persons under the age of 18 from using any mobile device while driving, except for emergency purposes. Employees should safely pull off the road before conducting SDSU Research Foundation business while using mobile devices.


3. Applicability:
   This process applies to SDSU Research Foundation employees who are required to carry a cell phone to be available while away from campus and/or as a necessary and integral tool in performing their assigned duties.
   
   The determination of whether an employee is required to be available via cell phone is decided by his or her authorizing individual. For purposes of this policy the authorizing individual is defined as an individual with delegated fiscal authority on the fund to which the allowance will be charged. For individuals who have delegated fiscal authority and are requesting approval for their own cellphone, the named project or fund manager will be the authorizing individual. If the request is for a faculty member, the authorizing individual will be the department chair or the dean. For a department chair, it will be the dean and for a dean, it will be the office of the provost. Other units will follow the university organizational hierarchy for their respective areas. In no case may an individual authorize her or his own request.
   
   The following criteria are used to determine applicability:
   
   • The authorizing individual must articulate substantial noncompensatory business reasons for requiring the employee to use the cell phone for work-related purposes.
   • The employee must maintain the type of cell phone coverage that is reasonably related to the needs of SDSU Research Foundation’s business,
   • The employee must not already receive a reimbursement from the university, and
   • The policy applies to cell phones as well as data plans for other similar wireless communication devices; however, only service charges for cell phone usage are eligible for reimbursement.


4. Authorization for Business-Related Cell Phone Form:
   The authorizing individual must complete an authorization form that provides a justification for providing a cell phone allowance, the type of cellular service to perform job duties (voice, text and/or data), the expected required percentage of business use, and other specific information concerning the required usage. The form is available at SDSU Research Foundation website.


5. Compliance with Tax Law:
   Allowances for employee-owned cell phones that are used for business purposes are non-taxable if an appropriate level of substantiation is made to SDSU Research Foundation.


6. Guidelines:
   All cell phones are the personal property of the employee. Changes in service for personal use are the employee’s responsibility. In addition, the employee will retain the phone number and instrument if he or she separates from the organization.
   
   The expense allowance for service charges is generally tax-free and will be issued through Accounts Payable on an annual basis. Exceptions are rare and approved on a case-by-case basis.
   
   The employee retains the allowance payment and is not obligated to refund SDSU Research Foundation if the employee separates, changes job duties, or transfers to a new position within the calendar year.
   
   SDSU Research Foundation will provide expense allowances toward service fees only. The allowance amount is determined by the authorizing individual, based on his or her estimate of the amount of expected SDSU Research Foundation-required business usage. The estimate will be based upon past, comparable or expected wireless usage for the employee’s position. The authorizing individual may not use this expense allowance as a salary supplement. If the employee disagrees with the allowance amount, he or she may propose an alternative allowance to their authorizing individual and must provide evidence to substantiate the higher amount.
   
   The SDSU Research Foundation paid allowance is used to defray the cost of the use of the cell phone for SDSU Research Foundation business. Upon request, the employee shall make available records of business calls, as necessary to comply with applicable laws and regulations, including but not limited to the McKee Transparency Act, if readily available. The employee may redact any personal information from the records provided. The employee agrees to retain cell phone bills for thirty (30) days from the date of receipt of said bills by the employee.
   
   As long as the wireless service provider’s plan supports and is compatible with the use required to accomplish SDSU Research Foundation job responsibilities, the employee may choose the device and the service plan he or she wishes to use. The arrangement is between the employee and the wireless service provider; SDSU Research Foundation is not involved in the contract with the provider. However, the employee is encouraged to consult with SDSU Research Foundation’s purchasing department to determine what discounts are available to employees prior to purchasing a device and selecting a service plan.


7. Monthly Service Charges:
   An annual expense allowance toward service fees will be paid to the employee based upon the actual cost of her or his service plan. The employee is required to attach to the authorization form, a copy of her or his monthly service plan statement and a certification to the effect that it is representative of what she or he will be paying in the succeeding 11 months.
   
   The percentage reimbursement varies by position and job responsibility and may range from 10% to 75%.
   
   In no case shall the reimbursement exceed the actual cost of the service fees actually incurred.
   
   SDSU Research Foundation prepares an annual cost analysis. These rates are the maximum basis for any allowance. As of calendar year 2024, the following maximums apply:
   
   Unlimited Voice, and Text and Data - $783.48 per year or $65.29 per month. The table below is provided as an example of the basis for a reimbursement plan.
   
   Annual Reimbursement by Required Usage Level
   
   

   Plan	Annual cost with Employee Discount	Low-level User (10%)	Mid-level User (50%)	High-level User (75%)
   Unlimited Voice, Text & Data	$783.48	$78.35	$391.74n	$587.55



8. Renewal Cycle.
   By default, employee wireless allowances will be paid on an annual/calendar year basis. Other payment cycles will be made on an exception basis only.


9. Renewal Amount.
   The authorizing individual and employee will review the basis for the allowance amount at each renewal period and provide an updated justification and a current service plan monthly statement at each renewal cycle


10. Interim adjustments.
    Interim adjustments may be required. Examples of adjustments include underestimated usage, change in job duties requiring change in usage, changes to increase features/access new technology at the direction of the authorizing individual, termination of employment or other similar circumstances.
    
    • Monthly statements will be reviewed and approved by the employee’s authorizing individual, regardless of method of payment.
    • All records will be retained in accordance with SDSU Research Foundation’s record retention policies and are subject to public disclosure in accordance with the McKee Transparency Act.
    
    
    Questions related to funding sources and allocations should be directed to the user’s supervisor or SRA grant specialist.

ii. Internet

SDSU Research Foundation (SDSU Research Foundation) offers hybrid or remote work schedules for employees. This policy establishes the guidelines and procedures pertaining to internet service reimbursement while working remotely.

Applicability

SDSU Research Foundation employees who have been authorized to work a hybrid or remote schedule may be entitled to partial reimbursement of internet services based on a prorated formula and proof of the employee’s monthly internet service cost.

Employees should contact their supervisors with questions related to their requests for reimbursement. The PI should contact their grant specialist with questions related to the allowability of these costs on individual grants and contracts. In the case of KPBS, The Campanile Foundation, and Global Campus, the applicability of the policy will be determined by their respective leadership. Other questions on applicability may be forwarded to SDSU Research Foundation Human Resources at sdsurfhr@sdsu.edu

1. Guidelines for Reimbursement
   
   • Employees working an authorized hybrid or remote schedule using personal internet and wi-fi services for work purposes may request reimbursement for a portion of the actual cost of their service plan.
   • Reimbursement for business use of the internet cannot exceed 23.8% of the service provider’s monthly fees to be considered a tax-free reimbursement to the employee and shall not exceed the actual cost of the service plan.
   • SDSU Research Foundation will not reimburse the employee for other related equipment.
   • The cost of the reimbursement will be allocated to the source of funding under which the employee is paid or to other discretionary funds identified by the PI as an alternative source for the expense.


2. Procedures
   
   1. After determining eligibility and funding source for the expense, complete SDSU Research Foundation’s Disbursement Request for Business-Related Internet Service form.
   2. Attach one copy of the service provider’s monthly statement in the period being reimbursed to show proof of the monthly expense. If the monthly fees changed in the quarter, provide two statements, the first with the old monthly rate and a subsequent month statement showing proof of the new monthly rate.
   3. Enter the monthly rate on the form and number of individuals in the household using the internet.
   4. Enter the percentage of business use based on the hybrid remote work schedule.
      
      

      Percentage of Business Use	Total Number of Remote Workdays
      23.80 %	5 Days a week - 100% remote
      19.00 %	4 Days a week - 80% remote
      14.30 %	3 Days a week - 60% remote
      9.50 %	2 Days a week - 40% remote
      4.80 %	1 Days a week - 20% remote

      
      
   5. Enter the number of months to be reimbursed
   6. Reimbursements will be issued through Accounts Payable on a quarterly basis. Employees have ninety days after the quarter end to submit their approved disbursement request for reimbursement.
      
      

      Internet Service Period	Due to Accounts Payable
      July through September	December 31
      October through December	March 31
      January through March	June 30
      April through June*	September 30

      
      
      Important Notations:
      • Every attempt should be made to pay April through June reimbursements before the end of the fiscal year)
      • Requests received more than ninety days after the service period will not be eligible for reimbursement.
      • If excess usage is needed, provide additional written justification for further approval.
      • Questions regarding completion of the related forms or computation of the reimbursement should be directed to Accounts Payable at sdsurfap@sdsu.edu or (619) 594-6891.

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