1. Governing Regulations
This procedure is governed by the Moving Expenses section of eXpendit and by the System Tax Manual, Moving Expenses section.
2. Overview
Texas A&M Forest Service may relocate personnel between agency locations to fill a vacancy or to meet other mission needs of the agency. The goal of this procedure is to facilitate the timely return of the employee to the workplace, while ensuring the relocation is accomplished in a professional manner.
3. Administrative Leave
3.1 A relocating employee may request up to three days administrative leave for house-hunting and up to five days administrative leave for moving household goods.
3.2 Requests for administrative leave must be made on the Request for Personal Leave form and must be approved in advance by Director. [Note: Check “Other” under “Type of Request” and “Purpose of Leave” sections, and provide a brief explanation in the Comments section of the form.]
3.3 Any questions regarding administrative leave should be directed to the Employee Services Department Head.
4. Approvals
The maximum relocation expenses to be paid by the agency and the appropriate funding account must be identified in advance by the respective executive leader, formally documented in writing and approved by the Director. A copy of the approved request must be provided to the Purchasing Department and the Payroll office.
5. Relocation Expenses
5.1 Payment of relocation expenses is administered by the Purchasing Department.
Allowability of relocation expenses
| Allowable | Unallowable |
|---|---|
| Labor from moving contractor | Home buying |
| Equipment from moving contractor | Home leasing |
| Mileage from moving contractor | Home selling costs |
| General costs associated with moving contractor | Travel costs |
| Rental of moving truck or trailer | Meals during travel |
| Packaging materials | Lodging for employee and family during house hunting |
| — | Lodging for employee and family during move |
| — | Storage rental |
5.2 The requesting department or relocating employee will initiate the relocation by providing the Purchasing Department a copy of the letter authorizing agency payment of the relocation costs. Based upon the method chosen for conducting the move, Purchasing will provide appropriate guidance on how the allowable relocation expenses will be handled. Purchasing will provide a copy of the authorization letter to both Accounts Payable and Payroll.
5.3 All payments for relocation expenses are taxable for income tax purposes. When payment of the expense is processed, Accounts Payable will provide Payroll a copy of the payment documentation. The relocation expenses will be added as an emolument to the relocating employee’s pay and a pay adjustment will be made to cover the taxes.
6. Temporary Use of Agency Vehicles
During the initial period at the new headquarters, the employee might be allowed to use an agency vehicle to travel between the original headquarters and the new headquarters. An agency vehicle may NOT be used to commute between the employee’s home and either the original or new headquarters. The use of an agency vehicle must be approved in advance in writing by the applicable executive leader.
6.1 If the relocation is initiated by the agency based on changes in operational needs, use of an agency vehicle may be granted for a period not to exceed six months. Operational needs include, but are not limited to, the following:
- office closure and relocation of staff.
- relocation of a position to another office location.
- transfer or promotion of an employee to a position at another location.
6.2 If the relocation is the result of an employee-requested transfer, use of an agency vehicle will not be allowed.
7. Exceptions
Any exception must be approved in writing through the chain of command by the Director.