Accounts Payable
Travel Manual
Updated January 2007
TRAVEL MANUAL
5.15.0 — Moving Allowance
Reimbursement may be allowed for necessary and reasonable moving and relocation expenses for an individual who has been offered a position with San Diego State University and has accepted such appointment. Not every appointee will be authorized moving and relocation expense reimbursements. The determination of who is to receive such reimbursements and the amount shall be the responsibility of the recruiting department. An employee’s spouse or domestic partner may also be eligible for relocation expenses at the discretion of the recruiting department.
To qualify for reimbursement, the new primary job location must be at least 50 miles farther from the employee's former home than the old primary job location. The appointing authority may authorize exceptions to this requirement in cases where it creates unusual and unavoidable hardship for employees.
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Temporary Appointments
A current CSU employee who accepts a long-term temporary assignment (normally means an assignment period of six months or more) offered by a CSU appointing authority other than his/her current appointing authority may receive a temporary relocation allowance. To receive consideration for this allowance, the employee's temporary job location must be at least 50 miles farther from the employee's permanent residence than the former job locations. (The appointing authority for the temporary assignment may authorize exceptions to this requirement in cases where it creates unusual and unavoidable hardship for temporary employees.) The temporary employee must also maintain a permanent residence in the vicinity of the former job location for the duration of the temporary appointment.
Temporary relocation allowances will not be automatically authorized for every temporary appointee meeting the requirements identified above. The determination of who is to receive such an allowance, and the amount of any such allowance, shall be made by the temporary appointing authority subject to the requirements of these procedures.
“Appointing authority” shall mean the chancellor or campus president, or designees as appropriate.
As soon as the appointment for the particular position is made, the department should forward a memorandum Condition of Reimbursement of Moving Expenses through the appropriate account managers to the Accounts Payable, Travel Coordinator:
Contact Information
Accounts Payable
Division of Business and Financial Affairs
San Diego State University
5500 Campanile Drive
San Diego, CA 92182-1611
Attn: Contract Travel Coordinator
Phone: 619-594-3778
AP Office: 619-594-0894
FAX: 619-594-4917
Mail Code: 1611
Office location: Administration Building, Room 116 (AD 116)
Office hours: Monday-Friday, 8 a.m. - 4:30 p.m.
E-mail
It is the department's responsibility to inform the appointee, prior to moving, of regulations concerning moving allowances. Notification may be made by sending the appointee a copy of sections 5.15.1 through 5.15.5 of this manual along with a copy of the Condition of Reimbursement For Moving Expenses form. No claim for reimbursement will be processed until the Conditions of Reimbursement for Moving Expense Form is signed by the appointee and returned to the Accounts Payable Department.
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5.15.1 Policy on Moving and Relocation Expenses
Full or partial reimbursement, within budgetary constraints, may be allowed for the actual and necessary expenses incurred for relocation including packing, insurance, transportation, storage in transit (not to exceed 60 calendar days), and unpacking and installation of the employee's household goods at the new residence, when properly documented by invoices and receipts.
An employee and spouse or domestic partner may be reimbursed for relocation travel (defined as a one-way trip from the former resident to the general area of the new campus or other primary job location) in accordance with the CSU Internal Procedures Governing Travel Expenses and Allowances - Ref. section 5.07.1. (When authorized, travel expenses for spouses will be reimbursed on the same basis as travel expenses for employees.)
Household goods include furniture, clothing, musical instruments, household appliances, foods, and other items that are usual or necessary for the maintenance of a household.
Household effects shall not include automobiles; other motor vehicles; trailers with or without other property; boats; all animals, livestock or pets; belongings that are not the property of the immediate family or domestic partner of the employee; belongings related to commercial enterprises engaged in by the employee; firewood; fuel; or building material.
Our current moving contracts cover $50,000 insurance coverage (valuation) at no cost. The employee is responsible for paying for any coverage beyond this amount. The university will not pay or reimburse for added insurance.
Should employees elect to move themselves, reimbursement for such moves may not exceed the costs that would have been incurred had a commercial firm been used. Rental of a truck from a commercial establishment shall be allowed as well as the cost of gasoline when not included in the truck rental rate. In the case of self moves, two quotes will be required from commercial firms and reimbursement (including gasoline) will be made at the rate that results in the lowest cost to the university.
When authorized, an employee and spouse or domestic partner may be reimbursed for actual lodging expenses, supported by a voucher, plus meal and incidental expenses in accordance with CSU Internal Regulations Governing Travel Expense and Allowances - Ref. section 5.07.0. This allowance shall not be paid for more than 60 days unless the campus president has granted an exception. This allowance shall terminate immediately upon establishment of a permanent residence.
House hunting trips prior to the move may be authorized depending on budgetary constraints. If the recruiting department determines house hunting trips will be allowed, the employee will be reimbursed based on the CSU Internal Regulations Governing Travel Expenses and Allowances - Ref. section 5.07.1.
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5.15.2 Current Moving Vendors
The department must contact the Accounts Payable Contract Travel Coordinator at ext. 4-3778 to find the appropriate moving company to contact. Household moves for SDSU employees will be awarded alternately between two contract vendors.
Once the travel coordinator has determined which vendor will be used, the department will be responsible for giving the employee the vendor's phone number and contact name. The employee should indicate to the vendor that SDSU has a contract with them in order to insure we get the contract rates. Employees who elect to move using a non-contracted vendor must submit quotes from the contract and non-contract vendors to the Associate Vice President for Business Enterprises (619-594-5901) for review and authorization.
Effective January 1, 1996, contracts are in place with the following household moving vendors:
- United Van Lines,
O'Neil Relocation, Agent
12101 Western Ave.
Garden Grove, CA 92841
800-776-6345
FAX: 714-902-6102
- Atlas Van Lines
1212 St. George Road
Evansville, IN 47711
800-252-8885
These vendors offer free insurance coverage (valuation) up to $50,000, offer a base discount of at least 45% and eliminate peak season charges.
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5.15.3 Procedure for Payment of Claim
The original invoice with Bill of Lading and Inventory Lists should be forwarded to Accounts Payable for payment directly to the vendor. Most vendors require payment within 30 days of invoice or penalties will be charged. The invoice should be forwarded immediately to Accounts Payable. If payment is to be made to the employee, the original receipts with all appropriate back up should be attached to a Travel Expense Claim and submitted to the travel coordinator in Accounts Payable after obtaining the appropriate signatures. Reimbursement for moving expenses will be made when all appropriate forms have been received in Accounts Payable.
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5.15.4 Moving Expenses and Income Tax Reporting
The university will provide reimbursement for moving expenses as determined during the hiring process for each individual. However, it must be noted that some reimbursements for moving expenses will be reportable to the IRS and/or taxable to the individual. IRS regulations governing moving and relocation expenses are subject to change each year. The employee is advised to consult the most current federal publication on this matter and/or his/her tax accountant. In general terms, and at the date of this section, reportability and taxability depend on the nature of the expense and the payee for the expense, as follows:
- Qualified moving expenses are not taxable, but they may appear on your W-2. Qualified moving expenses are reasonable costs of moving household goods, personal effects and traveling (including lodging but not meals during the period of travel).
- Qualified moving expenses paid by the university directly to a third party - such as payment by the university directly to a moving company - will not be reported on your W-2. However, qualified moving expenses for which you pay and are subsequently reimbursed by the university will be reported as a non-taxable item on your W-2. In neither instance will your gross or net pay be affected.
- Nonqualified moving expenses are both reportable and taxable. Non-qualified moving expenses are costs such as meals connected with the move, pre-move house hunting trips, and travel expenses incurred with respect to a spouse or other dependent. These expenses do not meet the IRS definition of qualified expenses and are reportable and taxable as income. The university is obligated to report such reimbursements to the State Controller's Office for inclusion on your W-2 and federal and state taxes will be withheld and remitted to the proper tax authorities.
Reimbursements are limited to eligible expenses accompanied by proper supporting receipts. Whether reportable or not on a W-2, all moving expenses must be reported to the State Controller's Office by the university. Employees will receive a statement in January from Accounts Payable of moving expenses paid the previous calendar year.
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5.15.5 Repayment of Moving and Relocation Expense Reimbursements
If an employee whose moving or relocation expenses have been reimbursed does not continue his/her employment with San Diego State University for a period of at least two years (unless discontinuance of the employment was the result of death, disability or other similar unexpected cause beyond the control of the employee as determined by the campus president), the employee shall repay the following percentages of the amount received for reimbursement for such moving and relocation expenses:
- 100% - if employed less than 6 months
- 75% - if employed at least 6 months but less than 12 months
- 50% - if employed at least 12 months but less than 18 months
- 25% - if employed at least 18 months but less than 2 years
The employee is required to sign the Conditions of Reimbursement for Moving Expense form acknowledging the above. This form should be presented for signature prior to payment of moving claim. This provision does not apply to temporary relocation allowances.
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Last updated
January 17, 2008
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