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To: Celeste O'Brien From: Monica Cheung Date: October 15 Subject: Mobile phone reimbursement policy Dear Ms. O'Brien, As the Assistant Director of Accounting, I am writing about the policy regarding mobile phone expenses. Many Ferd Data Services employees use their personal mobile phones for business calls. To get reimbursed, they must submit a form every month. Ferd then pays up to 30 percent of the phone bill. My department confirms each employee's calculations and then schedules payments that vary every month. Some companies have moved to a flat-rate model, whereby all employees who qualify receive a fixed amount each month (e.g., $20). No staff time is required for monthly processing; the allowance is automatically included in each paycheck. I hope that, as head of Human Resources, you will consider adopting a policy like this. Sincerely, Monica Cheung ===== Ferd Data Services MEETING AGENDA Location: Online Date: October 24 Time: 3:00 P.M. Host: Celeste O'Brien, Vice President, Human Resources Attendees: Human Resources Managers; Finance Managers; Department Heads OBJECTIVES: 1. Consider issues with the current mobile phone reimbursement program 2. Review other options along with advantages and disadvantages 3. Select a new reimbursement model, if appropriate OPTIONS: 1. Continue to reimburse employees for up to 30 percent of their business mobile phone use 2. Provide a flat monthly amount to employees who qualify; employees with high costs can submit requests for additional compensation 3. Provide qualified employees with mobile phones for business use ===== Ferd Data Services Employee Policies Mobile Phone Reimbursement Policy Revised October 30 Employees who work remotely and/or travel for business purposes should be reimbursed for business use of mobile phones. Three options are available: * Employees who qualify will receive a mobile phone allowance of $20 per month, regardless of actual expenses. To enroll in the program, employees must submit a Mobile Phone Allowance form with their supervisor's signature. The $20 allowance will be applied to each month's paycheck. * Employees with large charges may submit actual expenses to receive additional reimbursement. * Managers and executives may opt for a company mobile phone, which is for business use only.

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