We use a stipend program for cell phones. Employees must have a business need, and then based on the usage they can receive a monthly cell phone stipend. The phone and what service they use is up to them. Managers authorize who needs to have cell phone service to do their job. This addresses the problem with the IRS requiring employees to keep track of personal calls and declaring them as a taxable benefit. It also avoids employees having to carry two phones; one personal and one for town use. It's also very simple to administer.