UAP 4020: Moving Expenses

Transcription

1 University of New Mexico UNM Digital Repository Section 4000: Procurement University Administrative Policies and Procedures UAP 4020: Moving Expenses University of New Mexico Follow this and additional works at: Recommended Citation University of New Mexico. "UAP 4020: Moving Expenses." (2013). This Policy is brought to you for free and open access by the University Administrative Policies and Procedures at UNM Digital Repository. It has been accepted for inclusion in Section 4000: Procurement by an authorized administrator of UNM Digital Repository. For more information, please contact

2 POBC:4910: Moving Expenses :: University Policy I T.llii'.niversity of New Mexico» : 8/16/13 1:50 PM UNM Policy Office Administrative Policies and Procedures Manual Policy 4020: Moving Expenses Date Originally Issued: Revised: , , , , , Subject to Change Without Notice This version was in effect for the period of,'-/~~o to " Authorized by UNM Regents' Policy 7.4. "Purchas 1. General The University recognizes that payment or reimbi of New Mexico may be an important consideratic some portion or pay for all of the moving expens when the payment is in UNM's interest and bene writing by the person who has the budget autho president, a dean, a director, or a department hi Colleges and departments may establish reasor officer is urged to use good judgment when inc 2. Definition - I ~Iocating to the University I.. /nay negotiate to reimburse ay be paid or reimbursed I l, and when approved in 'the President, a vice eimbursement levels. s. In all cases, the hiring "Moving expenses," as used in this policy, mean the actual expenses of transporting immediate household effects, furnishings, and personal effects of the employee and members of his or her household, as well as expenses of packing, crating, and insurance for such goods and effects. "Household goods" is construed to include the employee's professional library and, in some cases, professional collections. Moving expenses may also include the travel expenses of the employee and his or her dependents one way to the employment location, based on current UNM travel allowances ("Travel" Policy 4030, UBP). UNM does not payor reimburse expenses for moving animals (other than household pets), camper trailers, boats, and other nonhousehold items. Also, UNM does not payor reimburse expenses incurred in any real estate transactions associated with the move nor generally for storage of household goods, except storage at the destination for up to thirty (30) days. 3. Eligible Employees 3.1. This policy pertains to new post-doctoral fellows; non-temporary, full-time faculty; and administrative and professional staff employees If employees fail to fulfill their contract or appointment obligations after having had their moving expenses paid for or reimbursed, employees are required to repay a prorated portion of their reimbursement. For purposes of this policy, a new employee failing to complete one year of service at UNM shall be assumed to have not fully met the appointment obligation. Page 1 of 3

3 poli~:4910: Moving Expenses :: University Policy I,Tlniversity of New Mexico r - 8/16/13 1:50 PM UNM Policy Office Administrative Policies and Procedures Manual Policy 4020: Moving Expenses This version was in effect for the period of '--N-g to --- D Date Originally Issued: Revised: , , , , , Subject to Change Without Notice Authorized by UNM Regents' Policy 7.4. "Purchasing" 1. General The University recognizes that payment or reimbursement of some of the costs of new employees relocating to the University of New Mexico may be an important consideration in the recruitment process. Thus, hiring officers may negotiate to reimburse some portion or pay for all of the moving expenses for certain new employees. Moving expenses may be paid or reimbursed when the payment is in UNM's interest and benefits the recruitment effort, when funds are available, and when approved in writing by the person who has the budget authority to release funds for such purpose. This may be the President, a vice president, a dean, a director, or a department head. This policy is intended to establish maximum reimbursement levels. Colleges and departments may establish reasonable reimbursement policies that define lower limits. In all cases, the hiring officer is urged to use good judgment when incurring moving expenses. 2. Definition "Moving expenses," as used in this policy, mean the actual expenses of transporting immediate household effects, furnishings, and personal effects of the employee and members of his or her household, as well as expenses of packing, crating, and insurance for such goods and effects. "Household goods" is construed to include the employee's professional library and, in some cases, professional collections. Moving expenses may also include the travel expenses of the employee and his or her dependents one way to the employment location, based on current UNM travel allowances ("Travel" Policy 4030, UBP). UNM does not payor reimburse expenses for moving animals (other than household pets), camper trailers, boats, and other nonhousehold items. Also, UNM does not payor reimburse expenses incurred in any real estate transactions associated with the move nor generally for storage of household goods, except storage at the destination for up to thirty (30) days. 3. Eligible Employees 3.1. This policy pertains to new post-doctoral fellows; non-temporary, full-time faculty; and administrative and professional staff employees If employees fail to fulfill their contract or appointment obligations after having had their moving expenses paid for or reimbursed, employees are required to repay a prorated portion of their reimbursement. For purposes of this policy, a new employee failing to complete one year of service at UNM shall be assumed to have not fully met the appointment obligation. I Page 1 of 3

4 Policy 4020: Moving Expenses :: University Policy I Thlversity of New Mexico tit 8/161 I}. 1~,0 ~~ 3.3. No moving expenses will be paid for or reimbursed to new employees already living less than seventy-five (75) miles from the employment location. 4. Payment and Reimbursement Allowances The hiring officer is responsible for informing the applicant of the requirements of this policy, including the type of expenses that may be reimbursed, the required documentation (such as receipts and invoices), and the timeline for when reimbursement can occur Payment or reimbursement of moving expenses may be made for any portion of the actual costs as defined in Section 2. of this policy. For persons coming from outside the United States, expenses from the nearest port of entry will be allowed Exact amount of or limitations to payment or reimbursement should be established as part of the "appointment letter," in accordance with this policy. The hiring officer is responsible for identifying the source(s) of funds available to cover the negotiated payment or reimbursement for the new employee's moving expenses. Agreements to reimburse moving expenses estimated to be in excess of $15,000 must have prior written approval by the cognizant vice president or the President, as applicable The hiring officer shall complete a New Employee Moving Expense form (Exhibit A) and send it to the University Purchasing Department. The Purchasing Department will assist the new employee in making arrangements with UNM's selected interstate carrier; information about the carrier, Wheaton, can be viewed at The Purchasing Department will obtain an estimate from the agent(s), a copy of which will be forwarded to the hiring officer. Upon receipt of the banner requisition, the Purchasing Department will issue a Purchase Order. Invoices will be paid by the University for the amount agreed to in the appointment of the new employee. In the case of partial reimbursement agreements, new employees will be expected to pay the carrier for their portion at the time the University makes payment to the carrier To request reimbursement of authorized moving expenses, the department must complete a Direct Pay Approval (DPA) Form using the Banner form FZADPEZ. A detailed description of the purpose or function of the moving expenses must be included on the DPA Form. The department must print the completed DPA Form, attach required documentation, obtain the signature of the dean, director, or department head, and send it to the applicable Financial Services accounting office for approval Due to Payroll reporting requirements, reimbursements for moving expenses, including pre-move house-hunting expenses, will not be made until after the individual's employment start date. Also, to comply with IRS accountable plan requirements, requests for reimbursement of moving expenses, including pre-move house-hunting expenses, will be considered timely if the reimbursement paperwork is received in the applicable Financial Services accounting office WITHIN 60 DAYS of: 1. The individual's employment start date, for expenses incurred prior to the start date, or 2. The date that the expenses were incurred, for expenses incurred after the individual's employment start date. 5. Exceptions 5.1. In cases where the moving expenses are being paid by a grant or contract and the provisions of the grant or contract place greater restrictions on the allowances for moving expenses than UNM policy as defined herein, such restrictions shall prevail. Page 2 of 3

5 :'Oli~~ 4,0)0: MO~ing Expenses :: University Policy I wniversity of New Mexico e 8/l6/13 1:50 PM 5.2. Other exceptions to this policy must be approved by the cognizant vice president. These exceptions include but are not limited to pre-move house-hunting expenses, temporary living expenses, and storage of household goods up to thirty (30) days. 6. Reporting The University will assist the employee in making a full accounting to the Internal Revenue Service of all moving expenses paid by the University. IRS form 4782 will be completed by the applicable accounting office and distributed to the employee by January 31 of the following year or within thirty (30) days of the date of termination of employment, whichever occurs first. IRS Form 4782 provides a detail of expenses paid directly by the University and reimbursed expenses. 7. Attachments Exhibit A. - New Employee Moving Expense Form The University of New Mexico, Albuquerque, NM 87131, (505) New Mexico's Flagship University icy.unm.ed u/ unive rs ity-policies / 4000/ 40 2o. htm I Page 3 of 3