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eXpendit

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Expenditures Related to State Officers and Employees
Reimbursement for Telecommunications/Telework Expenses

Reimbursement for state use of personal cellular phone, smartphone, and internet services

State agencies may reimburse an employee for personal cellular phone, smartphone, (i.e. Android, iPhone, etc.), hotspot device or internet service usage if the following conditions are met:

  • The agency has an established written policy detailing how the charges will be reimbursed.
  • The device and/or internet service was used to conduct state business.
  • Usage was reasonable and necessary.

In detailing how charges will be reimbursed, the agency may, for example, use a flat reimbursement rate per minute for all business-related cellular phone or smartphone charges, such as .07 cents per minute; or the agency may prorate the total charges (less features), surcharges and taxes and reimburse the portion spent for business purposes.

Reimbursement is limited to the actual cost of the service. An agency is not responsible for reimbursing equipment charges due to plan initiation, or for lost, stolen or damaged equipment. Reimbursements may be allowed for certain features such as text messaging and downloads necessary to conduct official state business.

When an agency reimburses any portion of personal device charges, all transmissions on the device including texts, internet searches, etc. could be subject to a Public Information Act (PIA) (Texas Government Code, Chapter 552) inquiry via open records.

Reimbursement may be requested with a purchase or travel voucher, if the employee was traveling at the time the expenses were incurred.

Telecommuting/Telework

Agencies may establish a policy for their employees that allows for telecommuting or working from home. This policy should contain an agreement between the employee and the agency regarding the use of, and payment of internet connections, office supplies and any other equipment needed for the employee’s work environment at their residence workstation. When employees work from home, they are responsible for communication connections, including phone and internet. If an employee does not have an internet connection, the agency could purchase a hotspot device (or reimburse an employee who purchases one) to use when working from home. The device would then become state property, must only be used for official state business and must be returned to the agency when no longer needed. Data from the hotspot device could be subject to open records requests through a PIA inquiry. Agencies should refrain from establishing a direct-billed internet connection at the employee’s home because all transmissions could be subject to open records requests and the internet usage would be limited to state business use only. However, an agency may reimburse a flat rate for internet services each month for an employee who participates in a telework or telecommute program.

Agencies can also provide an employee with a state-issued cell phone. The phone could only be used for state business, and all calls and text messages could be subject to open records requests through the PIA.

An agency’s telework policy should state the adherence to the requirements of Texas Government Code Chapter 552 regarding public information, and any restrictions imposed by the agency.

Documentation Requirements [+]

  1. A state agency must retain documentation in its files showing compliance with the requirements set forth in the agency’s internal policy for reimbursing business-related expenses for a personal cell phone, smartphone or personal internet services.
  2. Comptroller object 7516 – Telecommunications – Other Service Charges, must be used for cell phone/smartphone usage.
  3. Comptroller object 7105, 7115 or 7121, as applicable, must be used when claimed on a travel voucher for cell phone/smartphone usage.
  4. Comptroller object 7517 – Personal Property –Telecommunications Equipment Expensed, must be used for cell phone/smartphone purchases.
  5. Comptroller object 7276 – Communications Services, must be used for internet services.