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Employee Move & Relocation | Policies | CSUSM

Employee Move & Relocation

Definition:

It is the policy of California State University San Marcos, within the guidelines set forth in the CSU Internal Procedures Governing Reimbursement for Moving and Relocation Expenses, to provide reimbursement for moving and relocating expenses incurred by a current employee who relocates at the request of his/her current appointing authority. It is also the policy of the University, within those same guidelines, to permit reimbursement for moving and relocation expenses incurred by an individual who accepts an offer of employment extended by a CSU appointed authority. The Office of Human Resources is responsible for communicating policy and procedural changes to the campus community as they are received from the Chancellor's Office.

Reimbursement made at the discretion of the appointing authority may be authorized for expenses related to permanent or temporary relocations and may be offered on a full or partial reimbursement.  Moving and relocation expense reimbursement shall be limited to the actual, necessary and reasonable expenditures incurred by the employee. Once authorized, all moving and relocation expenses shall be reported, documented, and reimbursed in accord with the CSU Relocation Procedures following an accountable plan for reimbursement. Only the President may authorize exceptions to specific aspects of these procedures. Exceptions shall be documented, for audit purposes, and maintained with relevant accounting records.

Authority: HR 2012-02, CSU Policy and Procedure Governing Moving and Relocation Expenses.
Scope: This policy applies to all employees of the California State University San Marcos.
Responsible Division: Finance & Administrative Services
Approval Date:  08/21/17
Originally Implemented: 07/01/1989
Signature Page/PDF: View Signatures for Employee Move & Relocation Policy

 

Procedure

I. AUTHORITY AND RESPONSIBILITY

A. Authority for reimbursements of $10,000 or less are delegated by the campus president to each vice president. Reimbursement requests above $10,000 require approval from the president.

B. Responsibility:

  1. Determine and grant new or existing employee eligibility for relocation expense reimbursement.
  2. Provide funding.
  3. Assign appropriate responsibilities for processing move and relocation requests to management/staff.
  4. Individual reimbursement requests of $10,000 or less are to be approved in writing by the appropriate division vice president. Reimbursement requests above $10,000 require approval from the president.


II. COLLEGE/DEPARTMENT RESPONSIBILITIES

A. Coordinate the move and relocation process with the employee.

1. Knowledge of HR 2012-02 guidelines and requirements (see https://www.calstate.edu/HRAdm/pdf2012/HR2012-02.pdf).
2. Application of appropriate travel regulations.
3. Notify employee of eligibility and CSU regulations prior to move.  Employee is to be provided with:

a) A copy of HR 2012-02.
b) Acknowledgement of Moving Expenses Regulations.
c) State Board of Control form 738(e).
d) Moving Checklist

4. Collect employee signed Acknowledgement of Moving Expenses Regulations and State Board of Control Form 738(e) forms.
5. Inform employee that for tax purposes, eligible employees should consult a qualified tax advisor. Forms are available at http://www.irs.gov.

a) IRS Publication 521.
b) IRS Form 3903.

B) Prepare timely and appropriate paperwork for submittal to Accounts Payable and Procurement, Contracts and Materials Management as necessary.

Request for Travel Authorization, which is not to exceed relocation authorization. Filed in college/department.

2. Purchase requisition submitted to Procurement, Contracts and Support Services with:

a) Copy of Acknowledgement of Moving Expenses Regulations.
b) Copy of State Board of Control Form 738(e).
c) Copy of Move of Household Goods & Personal Effects.
d) Three (3) vendor quotes with agent and common carrier information.

3. Invoice review.
4. Travel Expense Claim, Std. 262 to be submitted to Accounts Payable.
5. MR 2000, Moving/Relocation Expense Summary.

a) One (1) for each reimbursement request to Accounts Payable.
b) One (1) combined summary of reimbursements for employee. The college/ department must submit a summary report to the employee containing all expenses reimbursed to the employee, plus relocation expenses paid by the university to a third party (MR 2000, Moving/Relocation Expense Summary).

C. Coordinate problem resolution.

D. Retain original documents and supplementary data for audit purposes.

III. EMPLOYEE/CANDIDATE RESPONSIBILITIES

A. The employee/candidate is responsible for:

1. Familiarizing themselves with HR 2012-02.
2. Signing the Acknowledgement of Moving Expenses Regulations and State Board of Control Form 738(e) and returning the forms to the department.
3. Obtaining quotes from three (3) local vendors if a purchase order is requested.
4. Providing trip receipts for allowable expenses.
5. Providing mileage and other transportation costs for the employee only.
6. Clarifying regulations with college/department representatives.
7. Consulting with a qualified tax advisor regarding the reporting of moving and relocation expenses, and understanding any tax liabilities associated with either the paying for, or the receiving of reimbursement for moving and relocation expenses.

B. The employee must provide their responsible college/department with a summary of relocation expenses paid by the employee in accordance to the accountable plan for reimbursement.

IV. SUPPORT TASKS

A. Procurement, Contracts and Materials Management will coordinate vendor contracts.

B. Accounts Payable will:

1. Pay authorized moving/relocation expenses.
2. A Travel Expense Claim, Std. 262, may be signed by the account manager when the accompanying MR 2000, Moving/Relocation Expense Summary, has the appropriate vice president’s signature.
3. Return incomplete documentation to college/department.
4. Forward MR 2000, Moving/Relocation Expense Summary, information to Human Resources Management.
5. Communicate invoice alterations to the college/departmental representatives.

C. Office of Human Resources will:

1. Report appropriate payroll information using appropriate forms and documentation.
2. Notify early termination employees of pay back responsibilities. Unless otherwise determined by the appointing authority, employees who have received reimbursement for moving and relocation expenses, and have not continued employment for two years shall repay a prorated amount.
3. Coordinate policy and procedural updates in response to technical letters addressing move and relocation issues.

V. GENERAL INFORMATION

A. Relocating employees are eligible for travel advances, as well as the direct billing of airfare, lodging, and car rentals. Direct billings require pre-arrangements with Procurement, Contracts and Materials Management. All travel advances must be repaid to the university within thirty (30) days of issue.

B. Reimbursement checks will be mailed directly to the payee’s residence address as listed on the Travel Expense Claim, Std. 262. The claimant is responsible for ensuring the accuracy of mailing address information.

 

Web Resources:

 See http://www.irs.gov for IRS Form 3903; Moving Expenses.

See http://www.calstate.edu/hradm/pdf2012/hr2012-02.pdf for HR 2012-02.

See http://www.osp.dgs.ca.gov/pdf/std262.pdf for online State of California Travel Expense Claim, Std 262.