... Relocation
Relocation Expense (HOOP 3.08 Relocation Expenses)
New faculty will become eligible to receive reimbursement for relocation expenses when an approved letter of appointment is on file in the hiring department. Once granted, reimbursements for moving expenses may be made either to the new employee or to a commercial transportation service. Payments made to a commercial moving company must be processed through the procurement process.
Regardless of fund source, the total amount of a relocation reimbursement shall not exceed an amount equal to one month's salary. Exceptions to this ceiling may be granted by the Dean (or the chief financial officer) when justified by extenuating circumstances, such as relocation from exceptionally great distances.
New employees may be reimbursed from discretionary funds to the extent that these funds are available to the recruiting department. Restricted funds may be used only if the department has obtained specific written approval for such expenditure from the grantor or donor. If the new administrative and professional employee is a direct transfer from another Texas state agency, relocation expenses may be paid from state funds.
Expenses such as those incurred for temporary quarters or for the storage of household goods in Houston, are not reimbursable by the University.
- When payment is to be made to an employee, the department initiates a completed Request for Issuance of a Check and FMS Non PO transaction this are required.
- The reimbursement of relocation expenses should be coded by department using account code (67071) taxable items will be adjusted by ERT using account code (69340).
- Summary page of detailed itemized expense with original receipt this are required.
Comments
Reimbursements for moving expenses, lodging, airfare, meals in transit and gasoline require receipts. To be reimbursed for mileage route must be a direct path from original destination to Houston. Detours are not reimbursable. Reimburse for BOTH gasoline and mileage is not allowed. Lodging is reimbursed for the first night stay after arrival in Houston with proper justification. Meals are not reimbursed once the new employee arrives in Houston.
The IRS deems the following as taxable (69340):
- Reimbursements for meals while in transit to new location.
- Mileage reimbursement which exceeds 18 cents per mile.
- Any lodging expenses paid for after new destination is reached.
The University of Texas Health Science Center at Houston
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Last updated July 8, 2008
