The Davis County controller presented a proposal to simplify employee cell phone allowances as part of 2027 budget preparations. Under the plan, existing allowance amounts would be rolled into base pay, and a single $40-per-month allowance would be made available to employees who qualify under strict IRS rules for business use. "We're not trying to replace the whole cost of the phone," the controller said, describing the $40 figure as intended to cover incremental business use and administrative simplification.
Staff told commissioners they expect fewer than 10 employees countywide would qualify for an IRS‑reimbursed, tax‑free cell phone payment under the stricter criteria (on‑call requirements, continuous availability). The controller said county mobile devices and on‑call emergency phones would remain available under policy. Commissioners asked for clarification on eligibility rules and said they would like the policy text circulated before formal placement on a commission agenda.