To govern University payments for the purchase and use of cellular telephones. For the purpose of this policy, the term "University" also includes the Health System.
November 2006
revisedSeptember 2024
September 2024
Responsible OfficeComptroller
Comptroller
These guidelines apply to all University and UPHS faculty and staff. They serve as a framework for schools and centers to incorporate into their policies to meet the University’s obligation to comply with Internal Revenue Service (IRS) requirements. Individual schools and centers may adopt mobile device policies that are more, but not less, restrictive than the below guidelines. Schools and centers should exercise caution in extending a University-provided mobile device as a nontaxable benefit. Inappropriate characterization of a taxable benefit as nontaxable may result in additional taxes and penalties applied to the school or center.
A mobile device is a cell phone or other device capable of connecting to the institutional network and storing data. All mobile devices used to access University data must comply with the IT Security Policy.
Devices Provided by the University of Pennsylvania
Allowance for Personal Cellular Service Plan
The employee may receive either a University-provided device and plan or an allowance for the use of their personal device, but not both.
Employee Discounts
All University employees are eligible for discounts on their personal cellular service plans through the University’s negotiated rates, whether they are eligible for an allowance or not. Visit the Cellular Services page for more information.
Auditability of Charges
Schools and centers should review device and allowance recipients annually to ensure compliance with established policies and procedures.