TENNESSEE TECHNOLOGICAL UNIVERSITY

ACCOUNTING POLICIES AND PROCEDURES

13. Moving Expenses

13.1.1 Payment of moving expenses must be approved in advance by the President or his/her designee. 

13.1.2 Approval of moving expenses may be made when considered in the interest of the University and when such payment is a part of the employment negotiation with a new employee. 

13.1.3 Moving expenses paid in excess of the allowable deductions under Internal Revenue Code, Section 217, are reported as taxable income in the appropriate box on the employee's W-2.  All other reimbursements, including nontaxable, are also reported in the appropriate box on the employee's W-2.

13.1.4 Expenses and allowances as provided in these regulations shall not be allowed unless and until the employee agrees in writing to remain in the service of the University for a period of twelve (12) months following the effective date of move, unless separated for reasons beyond his or her control and acceptable to the university. For faculty on an academic or modified fiscal year basis, the employment service shall be one (1) regular academic year of two (2) semesters. The service agreement statement should be maintained in the employee's personnel file. In case of a violation of such an agreement, including failure to effect the transfer, any funds expended by the University for such expenses and allowances shall be recoverable from the employee concerned as a debt due the University. 

13.2 Expenses Subject to Payment/Reimbursement 

13.2.1 Expenses subject to payment or reimbursement will be actual cost of moving household goods and personal effects and travel expenses directly associated with the movement of household goods and effects. 

13.2.2 The actual cost of moving goods and effects may include the cost of commercial moving companies, rental of moving vans/trucks and operating cost (gas) of these rentals, and the cost of packing/unpacking (including labor and materials). Moving and rental companies' insurance charges may be included. Receipts are required. 

13.2.3 Travel expenses directly associated with a move may include mileage of all owned vehicles and en route lodging. 

13.2.3.A Lodging may be covered for the employee and all immediate family members residing in the household. En route lodging may be provided for one night if the distance of the move is 400 miles or more, plus one additional night for each additional 400 miles. Lodging for one night at the destination may be permitted. 

13.2.3.B Mileage and lodging will be consistent with the Tennessee Board of Regents travel policy rates. Travel expenses incurred when moving from another state to Tennessee will be reimbursed at the out-of-state rates. 

13.2.3.C For the purpose of these regulations, immediate family is defined as any of the following named members of the employee's household at the time he/she reports for duty at his/her new official station: spouse, children (including step- children, adopted children or foster children) unmarried and under 21 years of age or physically or mentally incapable of supporting themselves regardless of age, or dependent parents of the employee and the employee's spouse. 

13.2.3.D If two or more members of an immediate family otherwise qualify for reimbursement or allowances under these regulations as Tennessee Board of Regents employees, only one member shall be eligible for employee reimbursement or allowances; the other is eligible for reimbursement as a family member. 

13.3 Expenses Not Subject to Payment/Reimbursement 

13.3.1 Expenses associated with meals en route, temporary living quarters, and storage of household goods and personal effects will not be paid. 

13.4 Method for Claiming Reimbursement 

13.4.1 Receipts for moving expenses should be submitted to the Office of the Vice President for Academic Affairs by the faculty member, and to the Office of the President by other employees upon arrival in Cookeville. A travel claim and requisition will be submitted to the Vice President for Business and Fiscal Affairs; a check for reimbursement of expenses will be prepared by the Business Office. The total of all allowable expenses must not exceed the maximum amount stated in the Moving Expense Agreement. 

13.5 Other Provisions

13.5.1 Moving expenses will be paid or reimbursed only after a contract is executed between the employee and the University.  (Accounting Policies and Procedures Exhibit A-16)

13.5.2 All travel and travel expenses shall be accomplished as soon as possible, but in no event shall the effective date of the move to the completion of travel and transportation exceed twelve (12) months unless written extension is granted by the President/Director of the University/school.  All payments or reimbursements must be made within twelve (12) months of the date employment begins for new employees or relocation occurs for relocated employees.

13.5.3 The agreement on the amount of moving expenses to be paid, the type expenses to be paid, responsibility for arranging logistics, etc., should be clearly understood in writing between the employee and the University.

13.5.4 The University shall assume no liability whatsoever for personal injuries, property damages, or other losses which may be sustained in connection with any moves undertaken pursuant to these regulations.

  13.6 Immigration Expense Allowance

13.6.1 New employees may receive reimbursement for immigration expenses when considered to be in the interest of the University and when such payment is a part of the employment negotiation with a new employee or the relocation of a current employee from another employer or University. Reimbursement/fee allowance for immigration fees must be approved in advance by the  President or his/her designee.

13.6.2 This provision applies only to candidates who are required to pay immigration fees to work and live in the U.S.  No employee may receive reimbursement more than once.

13.6.3   No payment shall be made unless the employee agrees in writing to remain in the service of the University for a period of twenty-four (24) months following the effective date his/her employment agreement, unless separated for reasons beyond his/her control and acceptable to the University.  The service agreement statement should be maintained in the employee’s personnel file.  In case of a violation of such an agreement, any funds expended by the University for such allowance shall be recoverable from the employee as a debt due the University in the same manner as educational allowance payments. (Accounting Policies & Procedures Exhibit A-17)

13.6.4 Reimbursement shall be in the maximum amount of $4,500 and shall not exceed the employee’s actual, documented expenses.  The allowance cannot be used to defray non-immigration-related costs or any costs not associated with the individual employee’s immigration expenses. 

13.6.5 Reimbursable fees include: fees charged by a licensed immigration attorney retained in connection with the application, filing, permanent residence fee, fee for any application to enter the U.S., fee for application to remain in the U.S., and associated fees required in the application process, such as medical examinations, fingerprinting, photo identification, postal/courier fees, and costs of evaluating foreign academic credentials or translations of foreign documents.

13.6.6 The employee is responsible for making arrangements for representation, completion of paperwork, assistance in the immigration process, and submission of all bills and/or invoices for which reimbursement is sought.  Faculty may submit a claim for reimbursement by sending a request with original receipts to the Chief Academic Officer.

 13.7 Exceptions

13.7.1 General 

The Chancellor shall have the authority to grant exceptions to any part or all of the provisions of this policy when deemed appropriate and necessary.

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