Moving Expense

Request to pay moving expenses (Excel)
Reimbursement of moving expenses check request
(Excel)

Occasionally it may be necessary to offer reimbursement of personal moving expenses to new professional staff when issuing an offer of employment. This policy authorizes the use of University trust funds, auxiliary, endowment, and/or Foundation funds for the reimbursement of personal moving expenses for new professional staff in instances where reimbursement is appropriate. 

  1. All requests for moving expenses must be approved in advance by the Chancellor or his designee. A Request to pay moving expenses (Excel), approved by the appropriate Vice-Chancellor should be submitted to the Executive Assistant to the Chancellor in the Chancellor's Office, HFR 510.
  2. Moving expense reimbursement requests are limited to a maximum of $5000 or the actual cost of moving, whichever is less. Exceptions must be approved in advance by the Chancellor.
  3. Moving expenses that do not qualify for deduction under Internal Revenue Service (IRS) Code Section 217 and IRS Publication 521, Moving Expense , are not eligible for reimbursement.
  4. No employee may receive any funds for moving expenses under this policy unless and until he or she signs a university or foundation document (determined by the source of the funds) obligating him or her to repay moving expenses, plus all costs associated with recovery of such expenses, if he or she voluntarily leaves university employment within twelve months of his or her initial date of employment. Employees will be informed of this obligation in writing, when they are formally informed that reimbursement for moving expenses is being offered to them.

The University will reimburse the following items as moving expenses subject to the above limits.

  1. Actual charges by moving firms for transporting normal household goods, including packing, crating, in-transit storage and delivery. "In-transit storage" is defined as storing and insuring household goods up to 30 consecutive days after the day household goods are moved from the previous residence and before they are delivered to the new residence.

    Purchasing should be contacted for instructions on obtaining bids for moving. Purchasing or the individual moving will request bids from a minimum of three movers. Bidders must have all required state and federal licenses and insurance.

    Bids included in the request should include:
    Shipment weight
    Number of cartons
    Charges for loading and unloading
    Cost of transit insurance coverage
    A not-to-exceed total price

    Transportation and loading shall be governed by the rules and regulations as contained in tariffs on file with the North Carolina Utilities Commission.

    Purchasing will notify the employee as to the mover receiving the contract. The low bid will be accepted unless judged not to be the state's advantage and interest.
  2. Actual rental and fuel cost for trucks or trailers used for self-moving.
  3. Travel expenses for the new employee and family in transit to the University area. These expenses include lodging and transportation, but not meals from the previous residence to the University location. This includes expenses for the day you arrive. The travel expenses are for one direct trip only and may not include delays or detours. Reimbursement of mileage will be at the applicable IRS moving rate.
  4. Expenses for the costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects.
  5. Actual charges by moving firms for transporting personal vehicles.

Additional rules:

  1. The new main job location must be at least 50 miles farther from the former residence and former job location.
  2. The employee may be reimbursed the actual cash expenditure in moving his household goods, provided such reimbursement does not exceed that which would have been made if a regulated common carrier had been used. This alternative may be applicable for movement of an employee's goods contained in a house trailer or by a rental trailer or truck or by a non-licensed mover. It is the responsibility of the department head or designee to determine if this method is cost effective before approval is granted.
  3. All expenses must be substantiated with original receipts.
  4. The substantiation must occur with 60 days and any monies advanced to the employee for moving expenses that are not substantiated must be returned to the University or any unsubstantiated amounts will be reported as income to the employee during the current tax year.
  5. Any employee who receives reimbursement for moving expenses and voluntarily leaves the employment of Western Carolina University within twelve month from their original date of employment is obligated to repay the entire moving expenses reimbursement with 30 days from the date of resignation. If funds are not repaid on a timely basis then the University will utilize all available collections opportunities to resolve this outstanding indebtedness.
  1. The approval of personal moving expenses must be documented in the candidate's offer letter. The offer letter must include the maximum dollar amount available for reimbursement. A copy of the offer letter and Request to pay moving expenses (Excel) will serve as approval documentation for the reimbursement of personal moving expenses.
  2. If self-moving, an employee may be advanced funds based on the estimated cost of the move by submitting a check request with the supplemental and the approval document. Substantiation in the form of original receipts must be made within 60 days to the Controller's Office. Any monies advanced that are not used for qualified moving expenses must be returned to the University or any unsubstantiated amounts will be reported as income to the employee during the current tax year.
  3. If hiring a moving company, a purchase order should be prepared to pay the movers, and any additional costs of the move expended by the employee may be reimbursed by preparing a Reimbursement of moving expenses check request (Excel) with original receipts and submitting it to Accounts Payable. Include approval document with all requests.
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