S.H.
I work at a public elementary school.
NONE of the staff, has "work provided cell phones."
Not even the Principal.
Per school staff and employees....while AT work, if their cell phone rings, AND the school number pops up on their phone screen, they answer it. OR if their office plugged-into-the-wall phone, rings. Except, Teachers cannot always answer.
The school also has, walkie-talkies and this is for certain.... staff roles, depending on what they do, on campus. It is not for ALL of the staff.
And at a school, at least where I work, it is common... that staff are not just sitting at a desk all day. They are, about the campus. Hence, they need to be contacted somehow. And that is by phone. Cell phone. Work provided or not.
My Husband, works at a private company. They do NOT give the employees cell phones. The employees use their own personal cell phones. AND the clients, per what their position is, will call them.
At tax time, cell phones IF used for work, can be written off per work use.