RESOLUTION
NO. 103-07
A Resolution of the West
Mifflin Sanitary Sewer Municipal Authority, Allegheny County,
WHEREAS, the Authority has reviewed existing policies
and has determined that it is necessary to adopt a policy addressing the
personal use of Authority owned equipment; and
WHEREAS,
it has review options for allowing existing cell phone usage practices to
continue; and has determined that it is in the best interest of both the
employee and the Authority that due to the substantiation requirements for cell
phones because they are considered “listed property” under the Internal Revenue
Service (IRS) Code. Compliance with the
substantiation requirements would add a burden both to the employee as well as
the Authority to document the same.
NOW
THEREFORE, be it resolved and it is hereby resolved as follows:
1. It is the policy of the
West Mifflin Sanitary Sewer Municipal Authority that personal use of Authority
provided cell phones is prohibited.
2. Employees who violate this
policy are subject to disciplinary action which could include the inclusion of
the entire value of the use of the phone added to the individual’s taxable
income in accordance with IRS regulations as well as progressive discipline
leading up to termination.
3. The General Manager,
Solicitor and other proper officers are hereby authorized, empowered and
directed to promulgate such policy and take all other steps to implement said
policy.
RESOLVED, this 7th day of June 2007.
ATTEST: Rick Manspeaker, Secretary