Information about http://fin.admin.state.ak.us/dof/ak_admin_manual/resource/60m.pdf
AAM 60. MOVING 60.310 Introduction to Moving Expenses …
Tags: appointing authority, authorization request, circumstances, collective bargaining agreement, definitions, expense reimbursements, guidance, irs regulations, moving expense, moving expenses, public employment relations, public officials, scope, travel authorization, travel expenses,Pages: 10
Language: english
Created: Wed Mar 28 16:01:24 2007
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AAM 60. MOVING
60.310 Introduction to Moving Expenses 04/06
60.315 Definitions 04/06
60.320 Scope of Entitlement to Moving Expenses 11/99
60.325 Taxability of Moving Expense Reimbursements 04/06
60.330 Responsibility of Appointing Authority 11/99
60.335 Employee Move Authorization Request 07/00
60.340 Moving Authorization/Assignment 07/00
60.345 Travel Authorization 04/06
60.350 Reimbursable Moving Expenses 04/06
60.360 Reimbursable Travel Expenses for a Move 04/07
60.370 Responsibility for Expenses 04/06
60.380 New Employee Repayment of Moving Expenses 04/06
60.390 Not Used
60.400 Exempt and Partially Exempt Public Officials 11/99
AAM 60.310 Introduction to Moving Expenses (04-06)
The purpose of the state's moving policies is to provide clear guidance for
reimbursing costs associated with relocating its employees. These policies
apply to all employees unless superseded by a collective bargaining
agreement negotiated under the authority of the Public Employment
Relations Act (AS 23.40.070 - 23.40.260). It is anticipated that
circumstances occasionally warrant deviating from the stated policy. In such
cases, written approval must be obtained from the Commissioner of the
Department of Administration.
IRS regulations specify certain levels of reimbursement as nontaxable under
an accountable plan for moving expenses. Whenever an employee receives a
payment for moving expenses which is required to be reported by IRS
regulations, the state will report such reimbursements as required, including
withholding income and other taxes as may be applicable.
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Moving
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AAM 60.315 Definitions (04-06)
Employee
For purposes in applying the moving policies (AAM 60.310 through
AAM 60.400), individuals should be considered an employee once an
employment offer has been rendered and accepted.
En route
En route includes the travel between the previous dwelling of the employee
and the location where the employee is being relocated to for purposes of
the employment.
Immediate Family Member
The State of Alaska will pay for certain moving expenses for employees and
their immediate family. The definition of immediate family includes the
following:
· employee's spouse or person cohabitating with the employee in a
conjugal relationship that is not a legal marriage
· children of the employee or the spouse whom are unmarried and
under the age of 21 years or who, regardless of age, are physically or
mentally incapable of self-support ("children" shall include
biological child, stepchildren, adoptive children, grandchildren
whom are legal dependents of the employee or spouse)
· children under legal guardianship of the employee or spouse
· dependent brothers and/or sisters whom are unmarried and under the
age of 21 years or who, regardless of age, are physically or mentally
incapable of self-support
· dependent parents or parent-in-law
· dependent grandparent
Permanent Accommodations
For purposes of a move, an employee is considered to be in permanent
accommodations when they have moved into rented or owned real estate
that does not meet the definition of temporary quarters (defined below).
Premove
A premove is when the employee is allowed to travel to the location of the
new employment for purpose of searching and/or securing permanent
accommodations.
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Moving
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Temporary Quarters
Lodging obtained for the purpose of temporary occupancy from a private or
commercial source. In determining whether quarters are temporary, consider
such factors as the duration of the lease, movement of household effects into
the quarters, the type of quarters, employee's intent, attempts to secure
permanent accommodations, and the length of time the employee will
occupy the quarters.
Temporary quarters may be necessary for employees either at the former
location of their residence or at their new residence location. For instance,
temporary quarters may be needed to accommodate employees and their
immediate family when the moving company has packed and obtained all
their household goods for shipment, which would no longer allow them to
stay at their residence. Temporary quarters may also be necessary for
employees and their immediate family prior to them securing permanent
accommodations at their new location.
Transportation Expenses
Transportation expenses may include airfare, mileage, ferry, and/or car
rental.
· Airfare includes one-way tickets for the employee and immediate
family.
· Mileage is paid for driving a family-owned vehicle (limit two) in
accordance with bargaining unit agreements or the AAM.
· One-way ferry tickets for the employee and immediate family plus
each vehicle (limit two).
· The cost of renting an appropriate vehicle for personal use before,
during, or after the move may be reimbursed by the state. The
employee is responsible for any insurance coverage of the rented
vehicle.
AAM 60.320 Scope of Entitlement to Moving Expenses (04-06)
When existing employees are required by the appointing authority to change
their place of residence because of a change in assignment or other reason
related to their duties, employees will be reimbursed for actual and
necessary expenses in accordance with AAM 60.310 - 60.400.
When employees elect to change their place of residence to accept
employment or a promotion, they may be reimbursed, at the agency's
discretion, for all or part of actual and necessary expenses in accordance
with AAM 60.310 - 60.400.
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Moving
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All costs, including travel expenses and the cost of moving personal effects
of members of the employee's household, must be incurred within one year
from the date of the change in assignment, appointment, or promotion.
AAM 60.325 Taxability of Moving Expense Reimbursements (04-06)
Many aspects of a move are taxable compensation and required to be
reported in the payroll system for proper withholdings. Agencies process
payments through AKSAS or AKPAY. When payments are processed
through AKSAS, both the taxable and nontaxable portions must be recorded
in AKPAY concurrent or within 30 days of the AKSAS payment.
When an employee who is separating from state service or going on
seasonal leave-without-pay has an outstanding reportable moving expense,
the expenses must be recorded in AKPAY prior to separation to ensure
sufficient gross pay from which to take applicable taxes and deductions.
See AAM 320 for additional information on the taxability of moving
reimbursements and the procedures to be followed.
AAM 60.330 Responsibility of Appointing Authority (04-06)
The appointing authority is responsible for ensuring the Division of
Personnel has authorized recruitment of qualified employees from outside
the immediate work station unless the employee is appointed to an exempt
or partially exempt position (see AAM 60.380 - New Employee Repayment
of Moving Expenses).
The appointing authority is also responsible for ensuring that persons
subject to these policies are aware of pertinent limitations before a move is
authorized. Each appointing authority will limit the number of days of per
diem allowed to persons who drive to their new stations, which is defined in
AAM 60.350 as the most direct route and efficient means. Weight and
dollar limitations, the need for itemized receipts or invoices, the meaning of
the reimbursement agreement, and other related matters shall be explained
before any reimbursable expenses are incurred. Employees shall be advised
of the potential taxability of moving expense payments (see AAM 320).
AAM 60.335 Employee Move Authorization Request (07-00)
Whenever an employee is being moved at state expense, an Employee Move
Authorization Request form must be completed and approved by the
division director (or designee) before expenses are incurred. The hiring
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Moving
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agency and the employee are responsible for completing separate parts of
the form, and both the employee and the director or director's representative
must sign. This form is available on the Division of Finance web site:
(http://fin.admin.state.ak.us/dof/moving/moving_forms.jsp).
The form highlights necessary information for both the employee and the
state regarding the move, and informs the employee of pertinent state
moving policies. It also notifies new state employees of the requirement to
repay the state for state-paid moving expenses in the event they voluntarily
leave state service before completing two years of state employment (as
provided in section AAM 60.380).
AAM 60.340 Moving Authorization / Assignment (07-00)
In addition to the Employee Move Authorization Request form, a Moving
Authorization/Assignment form must be completed and approved by the
division director (or designee) before reimbursable expenses are incurred.
This form formally advises the employee and/or a carrier that an official
move has been authorized. This form is available on the Division of Finance
Web site: (http://fin.admin.state.ak.us/dof/moving/moving_forms.jsp).
Employees wanting to assign their interest in the reimbursement of moving
expenses must complete the assignment portion of the form. When the
assignment portion has been completed, the carrier will bill the state for
whatever amount is properly authorized on the Moving Authorization /
Assignment form. A copy of the Moving Authorization / Assignment with
the assignment portion completed must be given to the carrier and must
accompany its bill to the state.
AAM 60.345 Moving Expense Report (04-06)
The Moving Expense Report (MER) is used to itemize expenditures of an
approved move and to request reimbursement of all employee-paid moving
expenses. The appointing authority is responsible for ensuring that all costs
associated with the move are summarized on the MER before it is submitted
for payment. Costs paid to third parties should be clearly indicated on the
MER. This form should be completed at the same time as the payroll report
for moving. These forms are available on the Division of Finance Web site
in the Moving Reimbursement Payroll Report workbook.
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Moving
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AAM 60.350 Reimbursable Moving Expenses (04-06)
All moving-related travel must be by the most direct route and efficient
means. The employee will not be reimbursed for expenses that result from a
deviation for personal convenience.
Employees may be reimbursed for the following actual moving expenses:
1. Actual and necessary expenses charged by a commercial mover for
packing, transporting, and unpacking up to fifteen thousand (15,000 )
pounds of household and personal effects. If mailing any items for
which the employee wishes to be reimbursed, the postage receipt must
include the pounds mailed.
Up to two vehicles may be shipped (or driven) which are not included in
the 15,000 pounds. The weight of the vehicles shipped may not exceed
12,000 pounds. Vehicles may include automobiles, trucks, motor homes,
motorcycles, aircraft, boats, snow machines, or other vehicles. The cost
of moving personal effects in excess of the allowable weight will be
paid by the employee.
Reasonable and adequate competition must be solicited when acquiring
commercial moving company services. If the anticipated/actual cost is
over $5,000, a minimum of three written quotes is required. If the least
expensive moving company is not used, any additional cost (over what
the state would have paid) of moving personal effects will be paid by the
employee unless adequate documentation that justifies using a more
expensive alternative is approved, in advance, by the employee's
division director (or director's representative).
2. In-transit premium insurance coverage up to a maximum of three
hundred dollars ($300) for in-state moves, and up to one thousand
dollars ($1,000) for out-of-state moves. However, if there is partial
damage to the shipment, then the replacement value or repair of
individual articles may be contested or depreciated by the vendor. If the
full value replacement cost of an article or articles is of major concern,
the employee is encouraged to buy additional insurance at their own
expense.
3. In-transit storage up to thirty days.
4. The cost of renting a trailer or truck to move household effects and
charges by a commercial hauler to tow house trailers containing the
personal effects of an employee provided that the total cost of the move
is not in excess of the cost of moving fifteen thousand (15,000) pounds
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Moving
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of household effects by commercial carrier.
5. The privately owned vehicle reimbursement rate (See
http://fin.admin.state.ak.us/dof/sto/resource/POV_Rate_Table.pdf.) will
be used by the State of Alaska to reimburse employees for moving their
personal vehicle and/or towing a house trailer or other trailer or driving
a truck containing the household effects of an employee, provided that
the total cost of the move is not in excess of the cost of moving fifteen
thousand (15,000) pounds of household effects by commercial carrier.
6. The cost of renting an appropriate vehicle for personal use before,
during, or after the move (for example while a personal vehicle is being
shipped) may be reimbursed by the state at the discretion of the
appointing authority. Such reimbursement is limited to a maximum of
15 days total rental for all aspects of the move. Since this is a vehicle
rented for personal use, the employee is responsible for insurance
coverage and the vehicle may not be rented under the state's contract for
rental vehicles. The state assumes no liability. In addition, all
reimbursements are taxable compensation to the employee.
7. When required to report for duty at a location other than their assigned
duty station for a period estimated to be not less than three nor more
than six months, employees may be reimbursed for actual household
moving costs up to one thousand (1,000) dollars each way plus round
trip transportation for the employee, spouse, and dependents.
Note: The cost of transporting animals will not be reimbursed, nor will
additional shipping costs associated with special items such as plants,
antiques, collector's items, firearms, etc.
AAM 60.360 Reimbursable Travel Expenses for a Move (04-07)
Employees may be reimbursed for travel expenses associated with a move
as follows:
1. Lowest cost/economy class airfare (one-way) for the employee and
immediate family or at the State of Alaska approved privately owned
vehicle reimbursement rate as defined on
http://fin.admin.state.ak.us/dof/sto/resource/POV_Rate_Table.pdf. for
driving each family-owned car, truck, or motor home, whichever is
used. Limit: reimbursement shall be for no more than two vehicles,
whether driven, or shipped as allowed under AAM 60.350.
2. When applicable, a ticket (one-way) for all immediate family members
and each conveyance (limit two) for transportation on the Alaska Marine
Highway System. A stateroom will not be provided nor paid by the state.
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Moving
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3. Per diem (lodging and M&IE) is paid in accordance with the following
paragraphs. Per diem is not prorated but is a flat amount paid for each
day. However, only one type of per diem may be paid for a given day,
that is, an employee may not receive an en route per diem and a
househunting per diem for the same day.
a. En route per diem - A per diem of $100 for the employee, $50 for
the employee's spouse or person cohabitating with the employee in a
conjugal relationship, and $20 for each of the employee's other
immediate family members while en route to the duty station.
b. Househunting per diem Per diem while househunting is limited to
a maximum of fifteen days. The fifteen-day limit applies to premove
househunting, time spent at the previous location after goods are
moved, and time spent at new location before settled into new
residence. Per diem is paid at the applicable rate as specified in
paragraph 3.a.
Upon arrival at the new duty station and while looking for
permanent accommodations, the employee, and immediate family
members are entitled to per diem. Such per diem will end when the
employee moves into permanent accommodations or when the
fifteen days maximum per diem is reached, whichever comes first.
A premove househunting trip may be authorized by the appointing
authority if the change in duty station is at the request of the
employer. Per diem for the employee and spouse is at the same rate
as paragraph 3.a. above. No costs or per diem will be paid for other
dependents on a premove househunting trip. However, before a
premove househunting trip is authorized, the appointing authority
should refer the employee to the move authorization request and
AAM 320, which explains the tax consequences (all costs of a
premove househunting trip, transportation, per diem, etc., are taxable
to the employee) of the trip.
AAM 60.370 Responsibility for Expenses (04-06)
Employees are responsible for paying all moving expenses. Employees may:
1. Request reimbursement of moving expenses within the limitation of
these policies by submitting itemized receipts or invoices.
2. Assign their interest in the reimbursement of moving expenses by
completing the assignment portion of the Moving Authorization /
Assignment form in accordance with Section AAM 60.340.
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Moving
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An existing state employee may make a request to the appointing authority
for an advance against moving expenses (see exception in AAM 60.380
below). Advances may not exceed 70% of the estimated amount of per diem
anticipated for the move. However, new employees, including former
employees returning to state service, may not be given an advance against
moving expenses.
AAM 60.380 New Employee Repayment of Moving Expenses (04-06)
Employees who are new to state service and are assisted with their moving
expenses must reimburse the state for all or part of such expenditures in the
event the employee voluntarily leaves state service within a period of two
years according to the following schedule (this schedule may not be
amended without the written approval of the Commissioner of the
Department of Administration):
Less than six months 100%
Six but less than twelve months 75%
Twelve but less than eighteen months 50%
Eighteen but less than twenty-four months 25%
Two years or over 00%
Once an employee's resignation is rendered and accepted prior to the
expiration of this two year requirement, the department may begin recovery
of this debt from the employee's next payroll check.
If the employee transfers to another state agency prior to the expiration of
the two year requirement, the original hiring department must notify the
finance officer of the department to which the employee transfers of the
outstanding moving debt to ensure that repayment occurs if the two year
requirement is not fulfilled. Copies of the Employee Authorization Move
Request and the Moving Expense Report should be forwarded to the
employee's new department.
AAM 60.400 Exempt and Partially Exempt Public Officials (11-99)
Whenever a person changes a place of residence to accept an appointment
as a public official (as defined in AS 39.50.200(a)(9)) in the exempt service
or in the partially exempt service, the employee may be reimbursed for
actual and necessary moving expenses in accordance with sections
AAM 60.310 through AAM 60.380.
On satisfactory completion of the term of appointment, the appointing
authority may authorize the reimbursement of all or part of the actual and
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Moving
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necessary moving expenses:
1. to return the employee to the original residence;
2. to return the employee to a location other than the original residence
provided that the reimbursable amount may not exceed the cost of
returning the employee to the original residence.
A "term of appointment" is the period of time, not to exceed eight years,
when the employee was employed continuously in state service as an
exempt or partially exempt public official.
An estimate of the cost to return the employee to the original residence must
be encumbered and the move must be authorized in writing by the
appointing authority. All costs must be incurred within one year from the
date of the employee's separation.
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Moving
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