Chapter 2. Accounting Services
Section 2.7. Accounts Payable

2.7.6.14.8. Moving Expenses

Active Employee: A person already on the University payroll who is being transferred to a new job site for the convenience of the University.

Allowable Costs: Those costs incurred by an oncoming or active employee in moving persons and materials which will be reimbursed by the University in accordance with this and other procedures.

Oncoming Employee: A person who has been tendered a formal offer of employment by an authorized University official and who has accepted the offer but has not yet been placed on payroll.

Moving expenses of an oncoming employee or active employee who is moving on behalf of the University may be reimbursed for moving expenses, under certain circumstances.

These regulations do not pertain to the movement of active employees when the distance is less than 100 miles. The University may reimburse oncoming employees for 100% of allowable moving expenses with the total reimbursement per employee for moving expenses not to exceed one month's salary. The provost may authorize exceptions to the reimbursement limitation for special cases, provided that such exceptions are in writing. Any moving expenses exceeding one month's salary will not be reimbursed without the provost's approval.

If more than one family member has accepted employment at the University, each employee is considered individually in determining the maximum amount of reimbursement permitted. The same joint expenses cannot be claimed in full by both employees, but may be prorated to maximize reimbursement.

The salary to be used in determining the maximum moving expense reimbursement shall be the employee's salary in effect, at the time of original hire, when the move transpired.

The University may reimburse part-time, temporary, and visiting personnel for their moving expenses only upon written approval of the provost.

Active employees who are assigned to a remote work station, may be reimbursed for 100% of the allowable moving expenses, up to a maximum of $6,000. Written approval of such reimbursement must be obtained from the provost.

Moving costs for oncoming employees assigned to a unit funded from general fund monies will be charged to Index A11755.

Moving costs for oncoming employees assigned to units funded from non-general fund monies will be charged to that budgetary unit or contract acquiring the new employee.

Expenses which may be claimed for reimbursement by both oncoming and active employees are:

1. Costs associated with the packing, crating, in-transit storage, and moving household goods and effects (including professional library, equipment, tools, etc.), and insurance on possessions while being moved/stored, up to the previously specified dollar limits.




NOTE: New hires and employees are encouraged to use United Van Lines to take advantage of discounts provided under an agreement established with the University. However, there is no obligation to use United Van Lines.

If this option is chosen, Rowe Moving must be contacted prior to moving. The employee is responsible for arranging all details with the mover, and unless arrangements are made with Rowe Moving/United Van Lines, the employee is responsible for any prepayment.

2. Costs associated with traveling to the new job site for the oncoming/active employee and family members.




NOTE: Travel costs to the new job site include one trip only from the former home to the new home by the most direct route and within normal traveling time. A mileage allowance for up to two vehicles may be claimed when traveling by personal vehicle. If travel is by common carrier, the least expensive class of accommodations and the most direct route to the destination must be used.

The following standard meal per diem for the employee and family members may be claimed while enroute to the new job site:

Receipts are not required and tips are included in the above amounts.

Actual lodging expenses will be reimbursed. Original receipts are required.

Temporary living costs at the new job site are not allowed. Once an offer of employment/transfer has been accepted by an oncoming/active employee, the department head/chair may authorize the employee to make a "house-hunting" trip to the new job site prior to the actual move. Any reimbursements for "house-hunting" expenses incurred are considered part of the maximum allowance listed above.

Under no circumstances is an oncoming employee to be placed on payroll prior to reporting for duty as a means to provide additional reimbursement for moving expenses.

The Internal Revenue Service requires the University to report the amount reimbursed for moving expenses on the employee’s W-2 form. Qualified (not subject to tax) moving expense payments made directly to a third party are not reported on the W-2 form. Non-qualified moving expenses paid by the University either directly to or on behalf of an employee must be reported on the W-2 form because they are taxable as income. Any applicable taxes will be withheld from a future paycheck.

Moving expenses for oncoming employees are recovered as follows:

1. The University official authorized to make an offer of moving expense reimbursement does the following:



1. Advises the oncoming employee of conditions and limits of allowances for moving costs, including a house-hunting trip.



2. Advises the oncoming employee that all arrangements for moving must be accomplished by that employee.




2. The oncoming employee pays all costs associated with the movement of persons and possessions.



3. The employee, upon arrival at the new home site, prepares a Travel Expense Voucher (refer to section 2.7.6.14.1. Completeing the Travel Expense Voucher) to obtain reimbursement for all authorized expenses, including the mover's bill, and attaches all necessary receipts.




NOTE: Facsimile copies of bills are not an acceptable basis for reimbursement; originals must be submitted. Employees desiring to retain certain bills for income tax purposes should obtain notarized copies for their personal files.

4. Obtain the approval of the department chair/director or next level of authority.



5. Forward the completed approval voucher with receipts to Accounting Services.

Moving expenses for active employees are recovered as follows:

1. The employee's department head/chair obtains written approval from the provost prior to the assignment of the employee to a remote work station.



2. The employee makes arrangements for the movement of possessions and payments to any carriers of persons and/or goods. No costs associated with a move are to be charged to the University.



3. The employee prepares a Travel Expense Voucher (refer to section 2.6.7.14.1. Completeing the Travel Expense Voucher) and any necessary receipts, upon the completion of the move, listing all authorized costs paid in conjunction with the move, including the freight carrier bill.



4. Obtain the approval of the department chair/director or next level of authority.



5. Forward the completed approval voucher with receipts to Accounting Services.