UNIVERSITY OF VIRGINIA
           FINANCIAL AND ADMINISTRATIVE POLICIES MANUAL



TITLE:  MOVING EXPENSES                             POLICY:  VI.C.1x

                                                                   
Overview

This statement provides guidelines for reimbursing new employee
moving expenses.  The policy addresses the subject of moving and
relocating the employee's family, dependents, household items, and
personal effects to the University.

Reimbursements are limited to actual costs incurred up to the
amounts agreed to by the department and the employee within the
limits stated in this policy.

If departments choose to provide for moving expenses, they must do
so within their own budgets.  NO CENTRAL FUNDS ARE AVAILABLE FOR
DEPARTMENTAL MOVING EXPENSES.  Departments may commit any amount
for an employee's moving expenses up to the maximum amount allowed
by the University/State policy.

Effective 1 January 1994, most moving and relocation
reimbursements, except as noted below, will be processed through
the payroll system with appropriate taxes withheld.  The only two
exceptions to the payroll process are the actual expenses of moving
household goods/personal effects (including up to 30 days of
storage) and traveling from the old residence to the new residence,
which will be reimbursed through Accounts Payable. The process will
work as follows: 

      FOR ALL MOVING EXPENSES, new employees will complete a
      (revised) moving and relocation expense summary form (see
      Procedure 6-31) and submit it with the Travel Expense
      Reimbursement Voucher to Accounts Payable for processing. 
      Employees must also include a copy of the employment
      agreement.

      Accounts Payable will reimburse the nontaxable portion of the
      expenses (moving and traveling) directly to the employee.  

      Payroll will process all other moving-related expenses (which
      are now considered taxable), i.e., househunting trips,
      temporary quarters, meals, selling expenses, buying expenses,
      etc.
NOTE: See also page 6.31.7 (forms packet) for a one page comparison
of 1993 and 1994 moving expenses. 

Three constraint levels exist for the moving expense
reimbursements.

      DEPARTMENTAL:  The department determines the MAXIMUM AMOUNT
      AVAILABLE to the employee for moving expenses.
                                                                   
ISSUED BY:                                                 03/25/94
Assistant Comptroller,
Accounting Operations     6.3.1.1
                      UNIVERSITY OF VIRGINIA
           FINANCIAL AND ADMINISTRATIVE POLICIES MANUAL



TITLE:  MOVING EXPENSES                             POLICY:  VI.C.1 
                                                                   
      UNIVERSITY/STATE:  The University generally follows the
      Commonwealth of Virginia Moving and Relocation Regulations as
      to the limits to be reimbursed.

      INTERNAL REVENUE SERVICE (IRS):  The IRS established how
      moving expense reimbursements will be taxed.  Since
      University moving expense reimbursement guidelines may exceed
      IRS limits, the difference is subject to tax withholding. 
      Thus, the employee may receive a smaller reimbursement than
      agreed to by the department, the difference being the
      withheld taxes.  This policy references the applicable IRS
      publication.

QUESTIONS CONCERNING THE MOVING POLICY SHOULD BE DIRECTED TO EITHER
PAYROLL OR THE APPROPRIATE ACCOUNTS PAYABLE DEPARTMENT.
                                                                  
Eligibility

To be eligible for reimbursement, the employee's move or relocation
must meet ALL of the following conditions:

      Availability of Qualified Applicants  The employing
      department must determine that the new employee is the best
      qualified applicant available to fill the position.

      Permanent Full-Time Position  The employee must be assigned
      to a full-time salaried position and must have agreed to work
      on a full-time basis for at least one year.  The employee
      must be joining the faculty at the rank of instructor or
      above, or filling a key administrative or research position. 
      One-year academic appointments are for either nine or twelve
      months.  All other employees must be employed for twelve
      months, commencing on the date the employee starts on a full
      time basis.

      At Employer's Request  The University must agree the
      relocation is for its betterment as determined by the
      dean/department head.

      Distance  The distance between the employee's new work
      location and the former residence must be at least fifty (50)
      miles greater than the distance between the employee's old
      work location and the former residence.

      Established in the Payroll System  Employees must be added to
      the payroll system prior to any reimbursement of moving
      expenses.  Therefore, reimbursement of moving expenses prior
      to the new employee orientation requires early submission the
      I-9 to Human Resources and the W-4 and VA-4  to Payroll.   
                        
ISSUED BY:                                                03/25/94 
Assistant Comptroller, 
Accounting Operations          6.3.1.1