Contents

A. Purpose and Scope

The University’s policies and procedures governing reimbursement of Moving Expenses are intended to conform to the Internal Revenue Service Regulations:

B. Definitions

1. Moving Expenses:
   • Household: Moving expenses of household goods may include packing and unpacking (labor, material, and insurance) and freight, from one originating point to one destination only. They are not provided automatically (they are provided at the sole discretion of the department, subject to the availability of funds), nor do they constitute a perquisite of University employment (see G-13, III.A. APM-550, APM-560-0 and APM-561). The recruitment package (for faculty) will determine whether reimbursement of automobile shipping expenses will be made.
   • Laboratory: If laboratory equipment moving costs will be paid, or reimbursed, by UCI, the details of such agreement (maximum to be paid, funding source, etc.) will be included in the recruitment package that is approved by the relevant school’s Dean.
   • Library: The University will pay 100 percent of the direct costs to ship directly to the Irvine campus a new faculty member's personal library if such library is to be made generally available to students and faculty (see APM-560-4 a.)
2. Reimbursable Relocation Expenses

   Actual and reasonable selling costs, or settlement costs associated with an unexpired lease, of the appointee’s former private residence if the residence must be sold, or the lease must be settled, to relocate to the new assignment (see G-13, III.B.)

C. Authority and Responsibility

1. Academic Employees
   IDA 588 authorizes only the Provost and Executive Vice Chancellor, the Associate Provost and Executive Vice Chancellor and deans to approve payment of moving expenses for academic employees and to make exceptions in individual cases to APM-560-4.
2. Nonacademic Employees
   G-13: Policy and Regulations Governing Moving and Relocation applies to moving expenses for the University’s Managers and Senior Professionals (MSP) and Professional and Support Staff (PSS) personnel.
   1. It is the responsibility of the department head to approve the payment of moving expenses for nonacademic personnel. Exceptions to policy may be granted only by the Chancellor.
   2. MSP or PSS appointees who voluntarily separate from the position prior to completing one year of service and do not accept a position within the UC system within 12 months from their initial date of appointment, may be required to pay back 100 percent of the moving and relocation expenses.
   3. For Controller/accounting office responsibilities, see G-13, IV.
3. Offer Letters and Prior Approvals:
   1. No commitment may be made to an academic or staff appointee without prior approval in writing from the granting authority.
   2. Offer letters to MSP or PSS appointees must state the provision detailed in Part 2.b. above.

D. Procedures

1. Coordination by Procurement Services
   1. Moving of household goods includes packing and unpacking (labor, material, and insurance) and freight, from one originating point to one destination only. Departments should coordinate the move of an employee with Procurement Services at least six weeks prior to the actual move. Procurement Services will manage all phases of an employee's move including:
      • sending the employee a letter of introduction and information
      • contracting with the moving company
      • initiating moving arrangements
      • arranging for adequate insurance coverage
      • processing the necessary authorizing order
      • aiding with loss or damage claims.
   2. UCI does not make shipping arrangements for:
      • automobiles (including motor cycles)
      • alcohol/wine collections
      • live laboratory animals and specimens.

      Such shipping arrangements are the new (or transferring) employee's responsibility.

2. Discounted Rates for University Use Only

   Interstate Commerce Commission (ICC) and Public Utilities Commission (PUC) regulations permit the University to obtain government tariffs and discounts from moving companies. By law, moving companies do not extend the government tariff (rates) to an individual. Discount rates are only available through agreements established by Procurement Services. The mover will invoice the University for actual services performed and actual weight shipped.

3. Requisitioning the Move

   An appropriately authorized High Value Purchase Order Requisition should include:

   • name, present address, and telephone number of the employee to be moved
   • account information to be charged

   It should be submitted to Procurement Services along with:

   • completed Move Questionnaire;
   • offer letter regarding the University's percentage of costs on Household goods and on Laboratory and Library contents; and
   • appropriately authorized exception to policy, if applicable.
4. Payment to the Vendor

   Upon receipt of the invoice for the move, Procurement Services will audit the charges to determine the University and employee portions and submit the invoice with a Purchase Order Change (POC) to Accounts Payable. Accounts Payable will pay the invoice in full, according to the PO.

5. Fund Sources and Repayment of Employee Share of Costs

   University payment of more than 50% of the cost of household moves for faculty requires exceptional approval before the offer is made. State funds may not be used.

   All moving expenses for persons whose appointment is funded entirely from extramural funds must be paid from non-State funds.

   If 100 percent of the cost of the move was approved for payment by the University, there will be no amount due from the employee.

   If the University is supporting less than 100 percent of the cost of the employee's move, Accounts Payable (AP) will notify the employee's department of the balance due. The employee must complete a Repayment Agreement Form and send it to AP. There are two payment options:

   • Write a check for the full balance due.
   • Authorize Central Payroll office of the University to begin payroll deductions for the balance due.

   Questions on moving guidelines should be directed to the Procurement Services at (949) 824-6516.

E. Travel Expenses

1. Approved transportation and subsistence expenses for the employee and the employee's family moving to UCI will be reimbursed in accordance with University policy. These expenses should be submitted on a KFS Moving and Relocation Reimbursement. Refer to UC Business and Finance Bulletin, G-28 (and G-13, APM-550, APM-560, or APM–561, whichever is applicable).
2. Internal Revenue Service regulations require that relocation mileage be reimbursed at the rate specified in G-28 Appendix A.
3. Employees seeking reimbursement for allowable moving expenses incurred from their personal funds must submit their expense reports within a reasonable amount of time not to exceed sixty days after the expenses were paid or incurred.
4. See Accounting’s What Moving Expenses Are Reimbursable for further information.

F. Tax Reporting

See G-13 III.C. and V.A.4. and Taxable Moving and Relocation Expenses.