University Business Policies and Procedures Manual

4020
MOVING EXPENSES
Effective Date: March 1, 1991
Revised: 05/19/95, 07/01/04, 07/01/05, 05/22/06
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 pay or reimburse expenses for moving animals (other than household pets), camper trailers, boats, and other non household items. Also, UNM does not pay or 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 full-time faculty, administrative, and professional staff employees.

3.2. If an employee fails to fulfill his or her contract or appointment obligation after having had their moving expenses paid for or reimbursed, the employee is required to repay a prorated portion of the 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.

 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 type of expenses that may be reimbursed and the required documentation (such as receipts and invoices).

4.1. 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.

4.2. 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 $10,000 must have prior written approval by the cognizant vice president or the President, as applicable.

4.3. 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 selecting an interstate carrier (copy of contractual agreement(s) with carrier can be viewed at http://www.unm.edu/~purch/moving.pdf) 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 accounting office for approval.

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.

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

Comments may be sent to UBPPM@UNM.edu
http://www.unm.edu/~ubppm