1. CWM Moving & Relocation Policies, Forms & Processes Policy Effective January 1, 2016

2. Agenda  General Information  Eligibility  Limitations  Authorized Expenditure Details  Expense and Tax Reporting  Forms

4. General Information (M&R)  M&R CAPP Topic 20345 and Forms can be found at: http://www.wm.edu/offices/financialoperations/travel/moving/forms/index.php http://www.wm.edu/offices/financialoperations/travel/moving/forms/index.php  M&R Travel must comply with College Travel Policy.  New hires should be provided a copy of the M&R Policy Summary prior to spending M&R Allowance.  Reimbursements should be submitted within 30 days of each house-hunting trip and/or the actual move  All Expenses mandatory within 12 months from start date.  Move is non-taxable (except meals)  Reimbursements may need to be processed by Payroll as income over multiple pay periods.

5. General Information (M&R)  M&R expenses cannot be charged to ATC or SPCC CAPP 20335 Moving and Relocation Policy states:

7. Eligibility Requirements Must meet all three (3) Conditions below:  At the Employer’s Request. Relocation must be at the request of the College and for the good of the State service as determined by the Department.  Distance. Commuting distance must have increased by at least 50 miles one way.  Distance from employee’s former residence to new work location must be 50 miles greater than the distance from employee’s former residence to old work location.  One-Year Tenure. Employee must satisfactorily maintain employment on a regular, full-time basis in State service for at least one year from official employment start date.

8. Limitations  Expenditures must be reasonable, necessary and incurred after the employee executes an employment Tenure Agreement.  If Tenure agreement signed/dated after expenses were incurred, the signed Letter of Intent (Job Offer Letter) must be provided.  Maximum M&R Allowance must not exceed $11,000 plus Common Carrier Mover.  Maximum Allowance limit is agreed upon in advance by the department and the new employee as stated on the Tenure Agreement.  Maximum includes travel reimbursements and direct payments to professional mover (including necessary employer payroll taxes paid related to these expenses)

9. Limitations (cont’d)  Moving and Relocation travel related activities are eligible for reimbursement according to College Travel regulations and are limited to:  Trips for actual house hunting, including rental car.  The initial move (employee’s move to new residence), after employment to the new work station.  The trip to bring the family to new residence

10. Limitations (cont’d)  Mileage reimbursement may not exceed the mileage rate established by the IRS in effect at the time of travel.  Effective January 2016:19 cents per mile for the move.  Full IRS travel mileage rate for house hunting and move may be paid.  All mileage reimbursement over the amount allowed by the IRS as a deduction is taxable as income to the employee.  Expenditures for travel, testing, interviewing and related activities incurred by or for a prospective employee prior to applicant accepting the employment offer are not considered moving and relocation expenses.

11. Limitations (cont’d) House Hunting (HH) Expenses  The number of reimbursable trips for house hunting purposes is limited to three (3) trips per employee and three (3) trips for the spouse.  Expenses may be incurred while traveling to and from the new job location while looking for new living accommodations.  HH travel must occur after an employment agreement is signed.  Must be done prior to the employee’s first day of work.  Must be done prior to employee’s move.

12. Authorized Expenditures House Hunting (HH) Expenses  Subject to College Travel Policy rules, regulations, and limits.  Expenses include cost of Transportation, Meals and Lodging  Car Rental & Gas (or POV Mileage), Parking & Tolls  Original Meal Receipts vs. Per Diem  Lodging while looking for new residence (15 days maximum)  Applies to both the employee and spouse  Expenses for children not allowed.  Transport - Original itemized receipts attached to the travel voucher.  Transportation costs for POV, reimbursement can be paid at the maximum allowable mileage rate in effect at the time of travel.

13. Authorized Expenditures Move to the New Location  Travel expenses for actual move from old to new residence.  Limited to the initial one-way trip.  College Travel Regulations apply  Allowable items for Employee & Family during the Move:  In-transit Meals and Lodging  Original detailed receipts required for Transportation, Parking and Tolls, plus actual expenses, such as gas/oil.  OR payment can be made at the maximum allowable mileage rate in effect at the time of travel.  Rental Car not allowed.

14. Authorized Expenditures Transportation of Household Goods & Personal Effects Allowable items:  Common Carrier transportation of household goods and personal effects from the former residence to the new residence.  Contact your Department Administrator for CWM contracted vendors for moving services.  Department will work with Procurement to get a list of CWM contracted moving vendors.  The Department must provide to the new employee the Contract Numbers for the moving vendors.  Do not send the new employee directly to Procurement.

15. Authorized Expenditures Transportation of Household Goods & Personal Effects  If a College contracted common carrier is not used, quotes from three (3) common carriers must be included with any request for payment of common carrier expenses.  Whether you are using a contracted common carrier OR another carrier; an eVA purchase order must be created for the vendor.  A maximum of 30 days temporary (in-transit) storage of household goods if the employee cannot move directly into the new residence.

16. Authorized Expenditures Transportation of Household Goods & Personal Effects Items Not Allowed:  Expenses not specifically allowed per regulations are not reimbursable.  Employees who receive Common Carrier services cannot also be reimbursed for "Do-It-Yourself" moves.  Non-reimbursable Expenses:  Insurance in excess of bulk rate coverage provided by the Common Carrier (Optional Insurance).  The cost to transport motorcycles, boats and other recreational vehicles.  The cost to move a pet.

17. Authorized Expenditures Do-It-Yourself Moves  Allowed Costs:  Rentals of moving truck or van, trailer, hand truck, or other appropriate moving equipment. Purchases of moving equipment not allowed. Only one truck trip is reimbursable.  Rental of bicycle racks, trailer hitches, etc. Purchases of these items not allowed.  Purchase of moving supplies, such as packing paper and boxes. Reimbursement limited to $200.  Gas used by a rental truck during the move is reimbursable with original itemized receipts.  Labor used during the move. Reimbursement limited to $250.  Labor provided by the employee or immediate family member(s) is not reimbursable.

18. Authorized Expenditures  Temporary Quarters  Employee cannot move directly into a new residence.  Reasonable lodging up to ninety (90) days from the first day of work at the new location.  Reasonable residential parking fees will be reimbursed during the 90 days of temporary quarters.  Expenses for meals may be claimed for the first thirty (30) days of residence in temporary quarters. Such expenses pertain to the employee only and must be reasonable, necessary, and in accordance with State Travel Regulations.  Transportation, entertainment, living and other personal expenses of the employee and family are not reimbursable.

19. Authorized Expenditures Home Sale and Lease Cancellation  The following expenses related to the sale of a principal residence or lease cancellation due to moving and relocating are reimbursable:  Actual expense of real estate commissions  Attorney's fees  Escrow fees  Pest inspections  State transfer taxes

20. Authorized Expenditures Purchase of Home  Relocated employee must have owned a primary residence at his/her prior location which was sold due to the relocation.  HUD-1 statement signed by buyer and seller must be provided for sale of the old primary residence & purchase of the new primary residence.  Expenditures include but are not limited to:  Origination fee, Survey and Appraisal fees, Home Inspection  Title Search and Insurance fees, Attorney & Notary fees.  No reimbursement for second residence, investment property, business property, or resort/vacation property purchased at the new work location.

21. Expense & Tax Reporting Direct Pays and Reimbursements  Vouchers must indicate the expenses are for Moving and Relocation and be coded to 712810.  Direct payments to moving vendors submitted on a Vendor Payment Request Form.  Must include the new employee’s name & Banner ID#.  Expenses for reimbursement itemized on a Travel Expense Reimbursement Voucher.  Submit Direct Payments and Reimbursements to Travel Accounts Payable Office.

22. Expense & Tax Reporting Direct Pays and Reimbursements  Each Direct payment or Reimbursement voucher must include:  Original Moving and Relocation Expense Summary Form which indicates all previous M&R reimbursements and direct payments.  Copy of the Tenure Agreement,  Original itemized receipts supporting moving and travel expenditures.  After departmental approvals are obtained, the M&R package must be sent to the Provost’s Office for approval, then to the Travel Office for compliance audit and payment processing.  Payments for taxable and non-taxable expenses are paid directly to the employee through the accounts payable process.  Accounts Payable notifies the Payroll Office so the appropriate notation can be made on the W2 and taxes can be assessed to the employee’s pay.

23. Moving and Relocation Summary ► Original Form  Signed by Employee  Signed by Provost ► Form is cumulative. ► Each column is one voucher. FORMS

24. Tenure Agreement ► Copy of Form  Signed by Employee  Signed by Department ► M&R Allowance Wording Examples: ► Up to $3000 ► Up to $11,000 plus Common Carrier ► Up to $11,000 plus Common Carrier not to exceed $20,000

25. M & R & Procurement Contacts Sharon Harrington Travel Manager slharrington@wm.eduslharrington@wm.edu (757) 221-3445 LaDonna Jarvis Travel Accounts Specialist lmjarvis@wm.edulmjarvis@wm.edu (757) 221-2836 Stacey Longest Office of Procurement smlongest@wm.edusmlongest@wm.edu (757) 221-3960

26. Questions