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<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'>Good Morning,<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'>Most of our colleges and institutions either supply cell phones or give
reimbursements for them. <span style='mso-spacerun:yes'> </span>The IRS and
our internal auditors are starting to focus on the taxability of the personal
use portion, so my auditor recommends we tighten up our policies. <span
style='mso-spacerun:yes'> </span>I would appreciate your help in redoing
my policies and procedures. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
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face="Times New Roman"><span style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]>Do you pay for cell phones or do
you reimburse?<o:p></o:p></p>
<p class=MsoNormal style='margin-left:.25in'><font size=3 face="Times New Roman"><span
style='font-size:12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.5in;mso-list:l0 level1 lfo1;
tab-stops:list .75in'><![if !supportLists]><font size=3 face="Times New Roman"><span
style='font-size:12.0pt'><span style='mso-list:Ignore'>2.<font size=1
face="Times New Roman"><span style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]>Do you record call log books if
you provide cell phones?<o:p></o:p></p>
<p class=MsoNormal style='margin-left:.25in'><font size=3 face="Times New Roman"><span
style='font-size:12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.5in;mso-list:l0 level1 lfo1;
tab-stops:list .75in'><![if !supportLists]><font size=3 face="Times New Roman"><span
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face="Times New Roman"><span style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]>If you reimburse, how much
monthly?<o:p></o:p></p>
<p class=MsoNormal style='margin-left:.25in'><font size=3 face="Times New Roman"><span
style='font-size:12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.5in;mso-list:l0 level1 lfo1;
tab-stops:list .75in'><![if !supportLists]><font size=3 face="Times New Roman"><span
style='font-size:12.0pt'><span style='mso-list:Ignore'>4.<font size=1
face="Times New Roman"><span style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]>Do you call reimbursement “wages”
or “non-wage reimbursement”?<o:p></o:p></p>
<p class=MsoNormal style='margin-left:.25in'><font size=3 face="Times New Roman"><span
style='font-size:12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.75in;text-indent:-.5in;mso-list:l0 level1 lfo1;
tab-stops:list .75in'><![if !supportLists]><font size=3 face="Times New Roman"><span
style='font-size:12.0pt'><span style='mso-list:Ignore'>5.<font size=1
face="Times New Roman"><span style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]>Do you have a policy on personal
use? <span style='mso-spacerun:yes'> </span>If so, can you share your
policy – <a href="mailto:bruce.wiese@wosc.edu">bruce.wiese@wosc.edu</a><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'>Thank you for your time.<span style='mso-spacerun:yes'> </span><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoAutoSig><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;mso-no-proof:yes'>Bruce Wiese<o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;mso-no-proof:yes'>Vice President for Business Affairs<o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=3
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style='mso-no-proof:yes'> <st1:PlaceName w:st="on">Oklahoma</st1:PlaceName> <st1:PlaceType
w:st="on">State</st1:PlaceType></span></st1:place><span style='mso-no-proof:
yes'> College<o:p></o:p></span></p>
<p class=MsoAutoSig><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;mso-no-proof:yes'>2801 <st1:place w:st="on">N Main</st1:place><o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:place w:st="on"><st1:City w:st="on"><font size=3
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style='mso-no-proof:yes'>, <st1:State w:st="on">OK</st1:State><span
style='mso-spacerun:yes'> </span><st1:PostalCode w:st="on">73521</st1:PostalCode></span></st1:place><span
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<p class=MsoAutoSig><font size=3 face="Times New Roman"><span style='font-size:
12.0pt;mso-no-proof:yes'>580/477-7736<o:p></o:p></span></font></p>
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