**INACTIVE POLICY**

For Current Policies:
Policy Table of Contents

 


                      UNIVERSITY OF VIRGINIA
           FINANCIAL AND ADMINISTRATIVE POLICIES MANUAL



TITLE:  MOVING EXPENSE REIMBURSEMENT LIMITS         POLICY:  VI.C.3x

                        
Total Reimbursement

The gross reimbursement TO THE EMPLOYEE may not exceed $11,000. 
The $11,000 ceiling applies to:

      Net reimbursements, plus all deducted payroll taxes relating
      to those reimbursements received by the employee, and

      Certain expenses related to the purchase of a home, incurred
      by an employee relocating to a new work place.  For more
      details, see the "Home Purchase Expenses" section below.

Direct payments BY THE UNIVERSITY OR THE EMPLOYEE to a licensed
moving agent ARE NOT INCLUDED in the $11,000 maximum.   Self-move
expenses ARE INCLUDED in the $11,000 maximum.  For more details,
see the "Self-Move" section page 6.3.3.2.  Departments may impose
lower limitations than these maximums.

If the total moving expenses authorized, including the amount to be
paid to the moving agent(s), exceeds $11,000, either the Dean or
Vice-President must approve the Moving Expense reimbursement and
Employment Agreement.

Home Purchase Expenses

To qualify for reimbursement of home purchase expenses, the
following conditions must be met:

 The home must be a replacement of the employee's prior home which
 was disposed of because of the move.

 Reimbursement is limited to qualifying expenses related to the
 purchase of a primary residence at the new work location. 
 Excluded are second residences, investment properties, business
 properties, or resort/vacation properties at the new work
 location.

 To receive reimbursement for the allowed expenses, the employee
 must submit appropriate documentation, e.g. Housing and Urban
 Development Settlement Statement (HUD-1) signed by the buyer and
 seller.

See also Procedure 6-31, "Reimbursement of Moving Expenses."


Temporary Quarters

"Temporary quarters" is defined as reasonable lodging or housing
while searching for a permanent residence after beginning full-time
employment. Temporary quarters could consist of any type of lodging
or housing such as hotels/motels, apartments, or single family
dwellings.

See "Limitations" section page 6.3.3.3.

Self-Move

The following expenses are reimbursable, within the $11,000
maximum, if documented with original receipts.

See also "Transportation of Household Goods," page 6.3.3.6.

      Moving Vehicle Rental

      Reimbursement for a moving truck and fuel, moving trailer,
      handtruck, or  other moving equipment or supplies is allowed
      with rental company (or fuel) receipts.  Purchase of such a
      vehicle or equipment is NOT reimbursable.  Reimbursement for
      the purchase of moving supplies (boxes and cartons) is
      allowed with original receipts, but may not exceed $200. 
      Expense of additional insurance options is NOT reimbursable.


      Labor Expenses

      Reimbursement is limited to a reasonable hourly rate with a
      maximum of $250 total.  Labor provided by the employee and
      immediate family members is NOT reimbursable.

      Mileage

      Reimbursement of mileage for personally-owned or borrowed
      moving vehicles (with or without a trailer in tow) is allowed
      at 24› per mile, if the number of miles is documented on the
      travel voucher. However, only the first 9› per mile is
      nontaxable.  The remaining 15› per mile is taxable. 
      Reimbursement for "the rental value" of personally-owned or
      borrowed vehicles is NOT allowed.

Self-Move

      Common Carrier

      The University has contracts with three national, common
      carriers.  The employee should reference Procedure 6-32 and
      also contact the Contract Administrator in Purchasing and
      Materials Services (4-1346) to arrange for the move of
      household goods. 
    
      Tolls

      Reimbursement is allowed, if the employee provides the name
      of the bridge, road, tunnel, etc.


Limitations

Reimbursement for mileage may not exceed the State mileage rate in
effect at the time of travel.  All mileage reimbursements that
exceed the amount the IRS allows as a deduction are subject to
withholding.

The new employee may claim reasonable reimbursement for TEMPORARY
QUARTERS for 90 calendar days after beginning work at the new job,
which includes reasonable residential parking fees.  Reasonable
meal expenses may be claimed for the first 30 calendar days of
residence in temporary quarters which do not include cooking
facilities.

Reimbursement for temporary storage of the employee's household
goods may not exceed 30 days.

The move should be from the old residence to the new residence. 
Advance approval is required for additional pick up and/or delivery
points.

Only basic, bulk-rate insurance from the moving agent is
reimbursable; additional insurance on household or personal items
is not reimbursable.

Limitations

If the employee's spouse is a State employee and otherwise eligible
for Moving and Relocation Expenses, reimbursement of any such
expenses will be paid to ONLY ONE EMPLOYEE and only to move the
primary household to the new location.

Reimbursable househunting trips are limited to three trips for the
employee and three trips for the spouse.  The maximum number of
reimbursable nights of lodging is fifteen.  A night of combined
lodging for the employee and spouse is counted as one night.       
 
Relocation travel is LIMITED to:

    The initial trip to the new job after employment.

    Three trips for househunting.

    The trip to bring the family to the new residence.              
         
Non-reimbursable Expenses

The following expense items are NOT considered valid moving and
relocation expenses and will not be reimbursed.  This is not an
exhaustive list. See also pages 6.3.3.5 - 6.3.3.7.

      Automobile rental, except for househunting purposes;
      Child Care Costs (Baby-sitting);
      Connection and disconnection fees for household appliances;
      Connection and disconnection fees for utilities (phone,       
       electricity, gas, water);

      Costs incurred for moving pets or recreational vehicles;

      Decorating expenses;
      Deposits for rent or utilities;
      Home purchase costs for second residences, investment         
       properties, business properties, or resort/vacation          
       properties;
      Laundry service;
      Repair and maintenance costs;
      Costs incurred for additional insurance options.


The following policies and procedures or other requests DO NOT
APPLY and CANNOT BE USED for the househunting or other moving-
related expenses of new employees:

 The Air Travel Contract and the use of the "TAN" form (Policy
 VI.B.9), or

 The use of the University's motor pool (Policy VII.Q.4 and
 Procedures 7-50 and 7-52), or

 Having the University contract directly with the new employee's
 motel/hotel.
 

Summary of Employee Moving and Relocation  Allowable and Non-
Allowable Expenses

NOTE:  Submit reimbursement claims no later than 30 days after
moving and no later than 12 months after starting new position. 
Employee may request an extension to 12 month period for
extenuating circumstances.

NOTE:  The move should be from old residence to new residence. 
Advance approval is required for additional pickup and/or delivery
points.

NOTE:  Only basic bulk-rate insurance from the moving agent is
reimbursable; additional insurance on household or personal items
is not reimbursable.

NOTE:  Total reimbursement is limited to $11,000, excluding costs
of common carrier, and storage of household goods and personal
effects.

ALLOWABLE REIMBURSEMENTS            NON-ALLOWABLE REIMBURSEMENTS

HOUSE HUNTING:  (Included as part of $11,000 reimbursement max.)

-3 trips for employee               -Excess trips
-3 trips for spouse                 -Excess lodging nights
-Lodging, 15 nights max.            -Meals in excess of State
-Mileage at State rate for           guidelines
 personal car                       -Non-related phone calls
-Car rental                         -Baby sitting
-Meals
-Tolls (must name facility)
-Related phone calls (must name  
 party called)


ALLOWABLE REIMBURSEMENTS            NON-ALLOWABLE REIMBURSEMENTS


TRANSPORTATION OF HOUSEHOLD GOODS:  (SELF-MOVE)
                                    (Included as part of $11,000    
                                     reimbursement maximum) 

-Boxes & cartons, $200 max.         -Mileage for rental truck
-hand truck rental                  -Gas for personal car, if less
-Labor, $250 max.                     than mileage at State rate
-Temp. storage, 30 days max.        -Car rental
-Gas for rental truck               -Cost incurred for moving pets
  (with original receipts)          -Insurance on household and
-Mileage at State rate if             personal items other than
  personal or borrowed truck          basic bulk rate insurance
-Truck rental for self move           offered by common carrier
-Ball & towing lights rental        -Purchase of vehicle, towing 
-Tolls (must name facility)           ball, towing lights, hand
-Common carrier moving exp.           truck, etc., to effect move  
                                    -Costs to move recreational     
                                            vehicles (e.g., yachts)
 
MOVE OF FAMILY (TRAVEL):   (Included as part of $11,000             
                            reimbursement maximum) 

-Mileage at State rate for          -Car rental (househunting only)
  personal car                      -Meals in excess of State
-Meals                                guidelines
-Tolls (must name facility)         -Baby sitting
-Lodging

TEMPORARY QUARTERS:  (Included as part of $11,000 reimbursement     
                      maximum)

-Limit 90 days from first day       -Car rental
  of work                           -Meals where temporary quarters
-Meals where temporary quarters      have kitchen facilities
  have no kitchen facilities        -Meals in excess of State
  (first 30 days only)                guidelines
                                    -Laundry or dry cleaning while  
                                      in temporary quarters 

ALLOWABLE REIMBURSEMENTS            NON-ALLOWABLE REIMBURSEMENTS

HOME SALE/PURCHASE: *  (Included as part of $11,000 reimbursement   
                        max.)

-VA funding fee/loan discount       -House cleaning services
-Origination fee                    -Deposit for utilities
-Mortgage (lot) survey              -Connection & disconnection
-Appraisal fee                        fee for utilities
-Credit report                      -Connection & disconnection
-Lender processing fee                fee household appliances
-Title search                       -Repairs & Maint (fix-up costs)
-Recording fee                      -Sales commission if employee
-Attorney fee                         is selling agent
-Real estate commissions            -Home advertising
-Escrow fees                        -Loss on sale of residence
-State transfer tax                 -Real estate/capital gains tax
-Pest inspection                    -Payment/repayment of interest
                                    -Mortgage penalties
                                    -Negotiable points or loan
                                      payment charges
                                    -Decorating expenses
* Closing must be                   -Home purchase cost for second
  accomplished within 6               residence, business property,
  months of employment                investment property, or       
  report/date.                        vacation property
                                    -Home purchase expenses where 
                                      new residence is not replace-
                                      ment for former (owned)
                                      residence

OTHER:

-Cancellation of lease in           -Laundry service
 former residence *                 -Expenses in excess of
                                     employment agreement amount
* Include under Home Purchase        approved for moving & reloc.
  Expenses on Moving & Reloc        -Professional & vehicle license
  Expense Summary form when          transfers
  claiming Reimbursement.           -Deposits for rent

NOTE:  Expenses not appearing on this list shall be considered non-
allowable unless approved by the Assistant Comptroller for
Accounting Operations (University employees), or by the Associate
Director of Finance (Medical Center employees).  Approval will be
based upon the moving and relocation regulations of the University
and the State.

                                                                    
ISSUED BY:                                                 03/25/94

Assistant Comptroller for
Accounting Operations          6.3.3.1