You can now access our intranet using your Pennkey username and password.

On our intranet, you’ll find easy access to many resources, including educational, financial, human resources, reimbursements, staff contacts/responsibilities, and faculty resources. The documents found on the intranet are specifically geared to and intended for use only by DBEI-CCEB faculty, scholars, staff, and students.

For questions and/or updating requests, please contact Lisbeth Dennis (dennisls@pennmedicine.upenn.edu).

Purpose
Because faculty in the DBEI & CCEB are frequently in transit, and require both cellphone access (including text messaging) and cellular data (including email access) to efficiently interact with research staff, collaborators, and administrative personnel across multiple entities, the CCEB/DBEI has established a mechanism for senior scholars to request reimbursement for business use of their cellphones/smartphones.

Background and University Policy
Under IRS policy, and consistent with guidance from the University Tax Office, only costs associated with cellphones/smartphones that are purchased by the University are considered tax-deductible; all other reimbursements for cellphone/smartphone use are considered taxable fringe benefits, and should be treated as compensation. According to University Policy 2329, the University will not reimburse individuals for costs associated with the purchase or installation of mobile telephone equipment.  University policy 2329 allows for reimbursement of cost associated with business use of personal cellphones based on a monthly detailed accounting of “the calls to be reimbursed.” However, most wireless providers do not itemize costs per call or per message, and data usage cannot be readily assigned to a specific task.

Policy
Reimbursement of cellphone and/or smartphone charges in the DBEI & CCEB will be made based on an estimated percentage use of personal cellphones/smartphones for business reasons, to be certified not less frequently than annually by the requester. Cellphone/ smartphone usage cost reimbursements will not be made from DBEI & CCEB operating funds or from grant funds. Faculty who seek reimbursement under this policy will be reimbursed only insofar as they have sufficient funds in an appropriate Professional Allowance/SOM-D account.

Reimbursement Rate Limitation
Cellphones/smartphones with Data plans sufficient to conduct University business typically cost less than $100 per month. Under ordinary circumstances, the DBEI & CCEB will not authorize reimbursement of rate plans in excess of $100 per month. Exceptions to the rate limitation must be approved in writing, in advance, by the Chair or the Director of Fiscal Operations, and will only be granted with a detailed explanation of the need for extraordinary cellphone plans and documentation of the extraordinary rate.

Procedure
To request reimbursement under this policy, senior scholars should complete, at the beginning of each calendar year, a “Request for Chair/Director’s Authorization of

Compensation for business use of personal Smartphone/cellphone for Remote Access” detailing the business need, the current rate plan, and the estimated percentage allocable to DBEI & CCEB business operations. The Request should be forwarded to the Business office, with a current cellphone statement attached detailing the rate plan in effect. Upon approval from the Chair/Director and the Business Office, the faculty’s payroll record will be updated to include, as a monthly “allowance” adjustment, the amount requested, to be drawn from the faculty’s professional expense/SOM-D account.


DBEI & CCEB Cellphone/Smartphone reimbursement policy, effective JANUARY 2016