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