Travel Procedures

Contents

Travel Advances

Cash Advance Form

A cash advance is an authorized payment of money (check) by the University, directly to an individual or third party in support of anticipated travel expenses for University business. Employees holding an American Express Corporate Card are discouraged from requesting cash advances.

Travel advances are considered a loan which is repaid by completing a Travel Expense Voucher. Any unused portions must be returned to the University via the Cashier's Office. Cash advances will not be issued to individuals who have an outstanding balance with MTU.

Requests for such advances are to be made on a Request for Advance of Funds form approved by a department head/chair, at a minimum, or the next higher level of authority. Employees may not approve a Request for Advance of Funds for themselves. The President must preapprove funds being requested for travel outside the United States or Canada (See: International Travel) and a copy of this written approval must be attached to the Request for Advance of Funds.

A travel advance to or on behalf of a non-University individual will only be issued upon the specific written preapproval of the appropriate Provost/Vice President which is to be attached to the Request for Advance of Funds form. The Request for Advance of Funds is to be signed by an employee of the University who will be held responsible for proper accounting.

If the Request for Advance of Funds is received in Accounting Services prior to 9:00 a.m. Monday through Friday, and the trip is scheduled to start within 48 hours, a check will be issued that same day. Checks will not normally be issued more than four (4) working days preceding the start date of a trip. If an emergency exists and funds are needed immediately, the employee may hand-carry the approved form to Accounting Services, have it reviewed and, if approved, receive cash from the Cashier's Office (vs. check) for the amount requested.

PROCEDURE

The employee who is to travel or who is responsible for obtaining an advance for a non-employee, when authorized, does the following:

1. Completes a Request for Advance of Funds.
• Traveler's name, identification number and department
• Amount requested
• If the request is for an airline ticket, indicate the travel agency in which the airline ticket was charged
• Airline tickets ordered from Superior Travel will be mailed to the department by Accounting services via campus mail unless otherwise requested.
• Destination and purpose of the trip
• Dates of departure and return
• University index which will fund the travel expenses.  Airline tickets will be charged at the time the American Express bill is received.  All other charges will be made when the travel expense voucher is processed upon completion of travel.
• Indicate whether the check should be held for pickup in Accounting Services or sent to the department.
• Signature of the traveler
2. Signature of the requestor's supervisor with department head at a minimum
3. Forward a copy to Accounting Services.
4. Retains the pink copy for departmental records.
5. Report any cash advances on a Travel Expense Voucher upon completion of travel.

Advances are considered to be loans to persons to/for whom issued, regardless of form (check, cash, airline ticket, prepayment fee, etc.); disposition of advances must be accounted for on a timely basis via the submission of a Travel Expense Voucher and the prompt return of any unused monies.

Top

American Express Corporate Card

Applications for the American Express Traveler's card are available from Accounting Services.

TO RECEIVE THE CARD:  

• You must travel at least once a year  
• Submit a memo to Accounting Services from the Department Head authorizing you to apply for the Card.  

BENEFITS TO HAVING THE CARD:  

• No preset spending limits  
• Collision insurance on rental cards is provided (see rental car section)
• As long as your account is in good standing, the Card is available for your personal spending.  

The University has entered into an agreement with American Express Travel Related Service Company, Inc. to assist employees who frequently travel on University business in obtaining an American Express Corporate Card. This card is intended primarily for University business but may also be used for personal expenditures.

All faculty and staff members who travel or host functions on behalf of the University are eligible to apply for the American Express Corporate Card and are strongly encouraged to use the card for all travel expenditures whenever possible.  As of April 2003, an annual fee of $35 will be assessed to each card holder.  It is at the discretion of the department head to reimburse employees for this fee.

American Express is solely responsible for credit approval and issuance of the card. Nonpayment of charges may result in revocation of card privileges. Once a card has been revoked for late/nonpayment, the employee will be unable to continue to participate in the program. Late payment fees are the responsibility of the cardholder.

Card privileges will be withdrawn upon termination of employment with the University. The employee must return the card to Accounting Services before the last day of work.

PROCEDURE

An employee who travels frequently and desires to participate in the American Express Corporate Card Program does the following:

1. Requests an American Express Corporate Card Application  from Accounting Services.
2. Completes the Application and returns it to Accounting Services with a memo signed by the Department head/chair authorizing the employee to apply for the corporate card.

Accounting Services personnel will forward the application to American Express for review and approval. The Card should be received from American Express in about four (4) weeks.

The holder of an American Express Corporate Card does the following:

1. Charges University-related travel expenses (meals, lodging, transportation, etc.) on the American Express Corporate Card.
2. Files for reimbursement of University-related travel expenses on a travel expense voucher (See: Expenses Reporting Section).
3. Receives a monthly bill from American Express.
4. Promptly pays all charges directly to American Express.

Any discrepancies on American Express billing should be resolved by the cardholder.

Top

Purchasing Card for University Travel Expenses

Employees who travel on University business may charge airline tickets, car rentals, lodging, and registration fees to the University Visa purchasing card (P-Card).

To charge University related travel expenses on a P-Card, the employee makes travel arrangements, providing the P-Card number for those University related travel expenses which are to be charged. 

It is the responsibility of the cardholder to reallocate all P-Card charges from E210 to the appropriate travel expense code, including a new description field that must contain the travelers name, date of travel and destination.  Original receipts for all items charged to the P-Card must be retained by the cardholder. 

Upon completion of the travel, complete an expense voucher indicating those expenses charged to the P-Card in the appropriate section and those which are reimbursable (meals, gasoline, tolls, taxis, telephone, tips), in the other section of the voucher.  Reimbursement cannot be claimed for expenses charged to the P-Card as these expenses are directly charged to a university index.  Forward the voucher to Accounting along with copies of receipts for expenses charged to the P-Card and the original receipts for the reimbursable items. 

In the event that the P-Card is not accepted, or the vendor merchant codes are blocked by the university to prevent specific goods/services from being charged, contact the purchasing department for assistance.

The university P-Card provides collision insurance coverage on car rentals; therefore the traveler should decline the car rental company’s Collision Damage Waiver (CDW/LDW option.) 

The cardholder is responsible for all charges made to the P-card and also for obtaining a receipt of purchases.  When using the Internet, you should either print the summary page before submitting the order, or print the confirmation e-mail showing the itemized purchase, or contact the company and request a receipt.

To receive a department P-Card:

1. Complete the MTU P-Card agreement available from the Purchasing Department and the Web site http://www.admin.mtu.edu/acct/dept/pur/purchcard/index.html.

2. Obtain the appropriate signatures and returns it to the Purchasing Department.

For detailed information on the P-Card, refer to the Purchasing website.

Top

Registration Fees

Check Request Form

An employee who is to attend a conference/seminar sends a completed check request to Accounting Services. Registration materials and documentation indicating what the registration fee includes should be attached to the check request. Accounting Services will issue a check and mail it directly to the payee along with the registration forms.

University procurement cards can also be used to pay registration fees which are less than $2500.00. In this case, the department is responsible for submitting any registration materials directly to the conference/seminar.  Registration fee must then be reallocated to the proper travel account code (E701).

Top

Lodging

Michigan Tech will pay only actual room costs supported by the hotel bill for each day that lodging away from home is required for business reasons. When traveling, employees are expected to use good quality, but reasonably priced hotels or motels whenever practical. It is understood that when attending a conference, travelers will stay at the conference hotel.

The minimum corporate/government rate should always be requested and the original paid hotel bill should be attached to the Travel Expense Voucher for reimbursement.

It is the employee's responsibility to cancel reservations by the required time of the hotel. The person canceling the hotel reservation should note the cancellation number and the name of the person accepting the cancellation call. Room costs due to failure to cancel will be deducted from subsequent reimbursement.

If there is a chance that arrival will be later than the required check in time, employees should request a guaranteed late arrival reservation on their credit card.

An allowance of $10.00/night may be claimed if staying at a private residence with family or friends.

Top

Travel by Personal Vehicle

Travel Forms

Mileage Allowances

Individuals who use a non-University vehicle for University-related travel will be reimbursed for actual miles traveled at the effective mileage rate (50.5 cents per mile). Insurance coverage, gas, oil, towing, repairs, etc. are included in the mileage rate. When traveling on University business, the departure and termination point for determining the actual mileage will be the employee's home. Reasonable vicinity mileage will be reimbursed, however, a log of vicinity mileage should be attached to the Travel Expense Voucher when it exceeds 100 miles. Individuals driving privately-owned vehicles on official University business are afforded NO protection under the University's insurance policy.

Those individuals approving this mode of travel should consider that air travel may be less expensive when time and subsistence costs are included. Every effort should be made to travel at the most economic means practical. In general the extent of reimbursement will be limited to those expenses which would have been incurred had the traveler moved from point to point in a manner resulting in minimum cost to the University.

Top

Travel by Pool Vehicle

Travel Forms

The University has a number of pool vehicles available for use by authorized individuals. Although pool vehicles are furnished with gasoline credit cards, these cards may not always be honored by certain vendors. When an individual must pay for such items as gasoline, oil, or minor repairs, receipts must be attached to the Travel Expense Voucher in a separate grouping which is charged to the pool vehicle account. These expenses will not be reimbursed for a personally owned vehicle. For major repairs, contact the Motor Pool Supervisor.

To drive a University-owned vehicle, an individual must have a valid driver's license. To operate a vehicle rated for carrying 16 or more passengers, an individual must have a valid chauffeur's license or an operator's license with a class 3 endorsement. An individual who has 6 or more points of traffic violations will not be permitted to drive any University-owned vehicles.

Persons should call the Motor Pool at 2700 to reserve a vehicle. Instructions regarding records to be kept and services to be performed for vehicles are given to the traveler at the time the vehicle is obtained.

To request and reserve a motor pool vehicle, contact the motor pool as far in advance as possible, either in person at the service building, by phone at 7-2700, by fax at 7-3190, online (click here), or by e-mailing motorpool@mtu.edu.

Unauthorized drivers and guest passengers, including spouse or relatives, are afforded NO protection under the University's insurance policy.

Accident Reporting
The driver of any University-owned vehicle which is involved in an accident must immediately report the accident to a local law enforcement agency and must also report the accident to the Motor Pool Supervisor as soon as possible.

The University furnishes accident report forms in the University vehicle's glove compartment for the driver's use when reporting an accident. A completed report must be submitted for each accident involving a University-owned vehicle, whether major or minor damage has occurred. Sign the completed form and forward it to the Risk Management and Insurance office.

When another vehicle is involved, be sure to obtain the names and addresses of witnesses. If witnesses are reluctant to provide this information, record the license plate number of two or more cars that have stopped. Be sure to obtain the name and address of the insurance company with whom the other driver is insured.

Individuals driving privately-owned vehicles on official University business are afforded NO protection under the University's insurance policy.

Top

Rental Car

The use of a rental car should be justified as an economical, business necessity and not as a matter of personal convenience. All rentals should be at the corporate/government rate or the lowest possible rate per day. When traveling in groups, sharing of cars should be practiced to minimize costs.  The use of rental cars is appropriate for those situations where other methods of transportation are unavailable or impractical.

All terms and conditions of the car rental agreement should be read and followed, particularly with regard to who is authorized to drive the vehicle and driving on non-paved roads. Violations of the agreement or any driving regulation may leave the University responsible for additional damages. The University's insurance policy does not cover rental vehicles.

Rental car companies provide optional insurance coverage for collision damage waiver, personal accident insurance, and personal effects insurance.

1. Collision Damage Waiver: Most rental car companies hold the renter responsible for all damages to the vehicle, regardless of fault. This coverage should be declined if you are covered by other sources such as:
• American Express Corporate Card - the vehicle will be insured, excess of other applicable insurance [generally the driver's personal insurance], to its full value for collision, fire, theft, vandalism, etc. The Collision Damage Waiver MUST BE DECLINED for this coverage to be applicable and the vehicle rental charged to American Express.
• Personal automobile insurance - Travelers should check with their personal auto insurance agent.
• Other - certain other charge cards also provide this or similar coverage. Check your charge card agreement.
2. Personal Accident Insurance: This coverage provides accident/medical and death benefits, all of which are already provided to University employees. Travelers who accept this optional coverage do so at their own expense.
3. Personal Effects Insurance: This coverage provides against loss of property. University property is covered under the University program. The traveler's personal property may be covered under the traveler's own home owner/renter insurance. Check with your insurance agent. Travelers who accept this optional coverage do so at their own expense.

PROCEDURE

An employee requiring the use of a rental car for University-related travel, does the following:

1. Makes all necessary arrangements with the appropriate rental car company.
2. Saves all receipts (gas and car rental).
3. Attaches documentation from the rental agency and gas receipts to the Travel Expense Voucher.

Top

Travel to/from Houghton County Airport

Travelers will be reimbursed for mileage (at the current rate) from their home to the airport and return. Actual parking fees will be paid without receipts if the fees are less than $10 per day.

This is to be entered on the Travel Expense Voucher as an "personal car expense".

Top

Travel by Commercial Airlines

Travel Forms

Travel by commercial airlines should be on the most reasonably priced flights available between points of departure and destination.

*No reimbursement of frequent flyers, coupons, personal vouchers, certificates, etc...

While not mandatory, employees are encouraged to purchase airline tickets for University business from Superior Travel and charge the ticket directly to Michigan Tech rather then using a personal credit card or the American Express Corporate Card.

An employee using this recommended method does the following:

1. Makes the airline arrangements with Superior Travel and indicates the ticket should be charged to the University.
2. Submits a completed Request for Advance of Funds form to Accounting Services.
3. Receives the ticket from Accounting via campus mail. Tickets which are needed immediately can be picked up in Accounting Services or at the travel agency.

The airline ticket is not included on the Travel Expense Voucher since it will be charged to an index upon payment by Accounting.  Northwest will continue to allow changes to tickets.  However, the changes must now be made on or before the departure date of the originally ticketed flight in order for the ticket to hold value.  Changes requested after the departure of the originally ticketed flight are not permitted and the ticket will no longer hold any value.

Northwest will no longer be issuing paper tickets.  All tickets will be issued as electronic tickets where a picture I.D. is required at the departing airport.  If a paper ticket is preferred, there will be a fee of $25 charged by Northwest.  The local travel agencies will continue to charge the $30 service fee for electronic and paper tickets.

If the ticket is not paid by the University, travelers are required to submit the original receipt, showing proof of payment (i.e., online confirmation, credit card statement, etc...) with their travel expense voucher.  If the traveler prefers to be reimbursed prior to their trip, a cash advance may be requested.

Top

Travel by Chartered Aircraft

All requests for the use of chartered aircraft must be submitted to the Purchasing Department.  Charges incurred for chartered aircraft obtained in any other fashion will not be reimbursed to the person making such arrangements. Receipts need not be obtained for aircraft engaged in this manner since charges will be billed directly to the University. Charters will only be made with F.A.A. certified charter operators.

1. An employee needing to charter an aircraft submits a Purchase Requisition Form  to the Purchasing Department which indicates the following:
• Names of all passengers
• Suggested Vendor
• Destination
• Departure date and time
• Return date and time
2. The Purchasing Manager will provide an estimate of charges upon request.

Top

Travel by Privately-Owned Aircraft

Employees may not travel by privately-owned aircraft (as opposed to commercial aircraft) on University business. Employees who are pilots or crew members of private aircraft traveling on University-related business are not covered by the University's travel insurance policy.

Top

International Travel

Travel Forms

All international travel (including sabbitical travel) must have prior approval of the President. International expenses include expenditures incurred for travel, meals, business meals, lodging, passport fees, airport taxes, exchange rate fees and fluctuations, and other items necessary for the conduct of University business. The source of the currency exchange rate used to complete the Travel Expense Voucher (such as the date, bank or Web site used) must be indicated on the voucher. One currency converter can be accessed at http://www.oanda.com/converter/classic.

The President must preapprove, in writing, any travel on University business outside of the United States, Guam, Puerto Rico, Virgin Islands, American Samoa, Northern Mariana Islands, and Canada. A copy of this authorization must be sent to Accounting Services - Travel.

PROCEDURE

1. Prepare a International Travel Request  form which includes the following information:
• Destination
• Date of departure - business travel/dates of personal travel
• Date of return - business travel/dates of personal travel
• Purpose and benefits derived
• Source of funds
2. Obtains appropriate signatures: Department Head/Chair, Dean, Provost and the President.
3. Receives a copy of the approved authorization from the President.
4. Sends a copy of the approved form to Accounting Services - Travel.

Top

Meal per Diem Rates

Travel Forms
Policy and Procedure Manual

Michigan Tech will reimburse employees for reasonable meal expenses (breakfast, lunch, dinner) incurred.  Meals not covered in a conference fee are reimbursable at the per diem rates which are established through federal guidelines and IRS regulations.  The per diem rate includes breakfast, lunch, and dinner.

The standard maximum allowances for meals, including tips are:

The Houghton per diem rate is $39.

If an employee is traveling to an "IRS KEY CITY" the following allowances apply:

To be in compliance with IRS guidelines, the meal per diem claimed must be the rate in effect for the area where you stop to sleep.  Therefore, the per diem rate for each calendar day is determined by the location where lodgings are obtained for that night.  On the day of returning home, the Houghton rate of $39/day per diem must be claimed.

The following percentages may be used to determine the foreign per diem by meal:

For example, if the foreign per diem is $80/day, the following amounts may be claimed.

The IRS Key Cities and the applicable per diem rates can be found under M&IE (meals and incidental expenses) rate on the http://www.gsa.gov website.

Choose appropriate Previous Years' Maximum CONUS Per Diem Rates to find applicable per diem rates for prior travel.

Business meals while incurred on travel must be reported on the Travel Expense Voucher under the "Banq/Meals - Attachment" section.  Attach a copy of the Business Meals and Banquet  form to the Travel Expense Voucher.

Top

Miscellaneous Expenses

Incidental expenses such as bridge toll charges, parking fees and excess baggage handling charges require receipts when the costs exceed ten dollars. Laundry and dry cleaning services are allowed when expenditures are supported by out-of-town receipts and are reasonable in nature.

Top

Telephone

Business and personal telephone calls will be reimbursed up to $10/trip without receipts. An original receipt (hotel bill or telephone bill)  is required for telephone charges in excess of $10/trip.

Top

Tips

Tips are reimbursable for normal services associated with business travel such as services, porters, etc. Actual tips up to $4.00/day are allowed.

Top

Taxi

The cost of taxis or other transportation to and from hotels, airports, etc. in connection with business activities is reimbursable. If available and practical, public limousine transportation to and from airports should be used.  

Receipts are required when the costs exceed twenty-five dollars ($25.00).

Top

Dependent Care

Dependent care expenses in excess of those normally experienced will be reimbursed to MTU employees traveling on University business. Receipts are required and a maximum of $50/day will be paid. Because this is a selective benefit in that only certain employees (those with dependents) may be reimbursed, this reimbursement falls under IRS Code Section 61 and must be treated as taxable income to the recipient. Applicable FICA, Federal and State taxes on the amount reimbursed to the traveler will be withheld from a future paycheck.

Top

Expense Reporting

The policies and procedures described herein are in general terms to allow reasonable flexibility and do not cover every possible situation. Items of an unusual nature should be explained on the corresponding expense report.

Travel Expense Vouchers for reimbursement of business-related expenses are to be approved by the department head/chair, at a minimum, or next higher level of authority. The Travel Expense Voucher presents all costs incurred and is to be accompanied by original receipts where required. Where receipts are missing, it is up to the individual to attach an explanation and to obtain duplicates before a request for reimbursement is submitted.

Accounting Services personnel review all Travel Expense Vouchers to determine compliance with policies concerning reimbursable travel expenses before a reimbursement is processed and/or a Travel Advance is cleared. The authorizing individual, however, remains accountable for ensuring compliance with all University travel policies.

The traveler is expected to submit a Travel Expense Voucher to Accounting Services within two  weeks of completion of travel. Processing vouchers which are received after this two week period may be delayed in processing.

Top

Completing the Travel Expense Voucher

Travel Forms

PROCEDURE

Within two weeks of completion of University-related travel, the employee (or employee on behalf of a non-University individual) does the following:

1. Complete and print a Web Travel Expense Voucher. (If not available, paper forms can be obtained from Accounting Services.)  
   Any expenses which have been prepaid by the University should not be reported on a Travel Expense Voucher, i.e.. airline tickets/registration fees/lodging deposits.
   If a cash advance has been obtained, it must be reported on the travel expense voucher.
2. Attaches all original supporting documentation and receipts. If money is owed to the University, deposit the appropriate amount directly to the Cashier's Office and included receipt with Travel Expense Voucher.
3. Obtains the authorized signature of the financial manager for the index which is to be charged for the expenses. All vouchers must also be approved by the department head/chair or next level of authority.
4. Forwards the completed and approved Travel Expense Voucher, with all supporting documentation and receipts attached to Accounting Services.

Top

Completing the Day Travel Expense Voucher

Travel Forms

All travel expenses for trips which do not include an overnight stay must be reported on the Day Travel Expense Voucher.

Within 2 weeks of completion of University-related travel, the employee does the following:

1. Complete and print a Day Travel Expense Voucher  (if not available, paper forms can be obtained from Accounting Services): When residing in another state and day travel is claimed, meals are taxable and per diem is claimed at residence rate (where they live now).
2. Attaches all original supporting documentation and receipts.
3. Obtains the authorized signature for the index to be charged. All vouchers must also be approved by the department head/chair or next level of authority.
4. Forwards the approved Day Travel Expense Voucher with all supporting documentation and attached receipts to Accounting Services.

The Internal Revenue Service requires that any reimbursement for meals when there is no overnight stay is taxable income to the employee. Applicable FICA, Federal, and State taxes will be withheld from a future paycheck on the amount reimbursed for meals.

Top

Moving Expenses

PURPOSE
This section outlines the policies and procedures relating to the reimbursement of moving expenses of a newly hired employee or active employee who is moving on behalf of the University.   The material in this section pertains to all employees and departments of the University, regardless of the account to be charged.

DEFINITIONS
Active Employee - A person currently on the University payroll who is being transferred to a new job site for the convenience of the University.
New Employee - A person who has been tendered a formal offer of employment by an authorized University official and who has accepted the offer but has not yet been placed on payroll.

GENERAL

POLICY
These regulations do not pertain to the movement of active employees when the distance is less than 100 miles.

The University may reimburse new regular, full time employees for 100% of allowable moving expenses with the total reimbursement per employee for moving and house hunting expenses not to exceed one month's salary.  The salary to be used in determining the maximum moving expense reimbursement shall be the employee's salary in effect when the offer of employment is accepted.  Any exceptions must be approved by the Provost.

If more than one family member has accepted employment at the University, each employee is considered individually in determining the maximum amount of reimbursement permitted. The same joint expenses cannot be claimed in full by both employees, but may be prorated to maximize reimbursement.

The University will reimburse part-time, temporary, and visiting personnel for their moving expenses only upon written advance approval of the Provost.

Current employees who are assigned to a remote workstation, may be reimbursed for 100% of the allowable moving expenses, up to a maximum of $6,000. Written approval of such reimbursement must be obtained from the Provost.

Moving and house hunting costs for oncoming employees assigned to a unit funded from general fund monies will be charged to Index A11755.  Moving and house hunting costs for oncoming employees assigned to units funded from non-general fund monies will be charged to that budgetary unit acquiring the new employee.   Non-general fund units may limit moving expense reimbursements, but reimbursements by these units may not exceed the maximum allowance set by this policy.

Temporary living costs which includes meals, lodging, rent, and transportation/mileage at the new job site are not allowed.

Reimbursements for anything other than the costs of moving the employee and the employee's immediate family, and goods are taxable.  Personal vehicle mileage greater than the current amount allowed by the IRS for moving is taxable. The appropriate taxes will be withheld from a future paycheck.

HOUSE HUNTING EXPENSES
New employees can be reimbursed for one house hunting trip to be taken prior to the start of employment which shall not exceed seven days.  Any reimbursements for house hunting expenses are considered part of the maximum moving allowance of one month’s salary.

Expenses for the employee and immediate family members living in the household which may be claimed for reimbursement for house hunting trips include:

1. Meals reimbursed at the standard IRS per diem of $39/day per person or actual expenses with original receipts, not to exceed $39/day per person.
2. Lodging actual costs are reimbursed with original receipts.
3. Transportation mileage reimbursed at the standard IRS travel rate of 50.5 cents/per mile.  Travel by common carrier is reimbursed with original receipts.  The least expensive class of accommodations and the most direct route to the destination must be used.

Per the Internal Revenue Service, all house hunting expenses and meal expenses incurred during the move are taxable.   Any applicable federal and state income taxes and FICA social security/medicare taxes will be withheld from a future paycheck.

MOVING EXPENSES

Moving expenses that may be claimed for reimbursement by both new and current employees are listed below.  A reasonable amount of travel would be expected per day.

1. Costs associated with the packing, crating, in-transit storage, and moving household goods and effects (including professional library, equipment, tools, etc.), and insurance on possessions while being moved/stored.
2. Costs associated with traveling to the new job site by the most direct route for the employee and immediate family members living within the household:

Transportation - mileage will be reimbursed at the standard IRS travel rate of 19 cents/mile for each personal vehicle.  Travel by common carrier is reimbursed with original receipts.  The least expensive class of accommodations and the most direct route to the new job site must be used.

Meals - reimbursed at the standard IRS per diem of $39/day per person or actual expenses with original receipts, not to exceed $39/day per person.

Lodging - actual lodging expenses will be reimbursed with original receipts.

New hires and employees are encouraged to use United Van Lines to take advantage of discounts provided under an agreement established with the University.  However, there is no obligation to use United Van Lines.   If this option is chosen, Rowe Moving (906) 337-1902 must be contacted prior to moving by the employee who is responsible for arranging all details with the mover. Prepayment by the employee is not required if Rowe Moving is chosen.

Under no circumstances is an oncoming employee to be placed on payroll prior to reporting for duty as a means to provide additional reimbursement for moving expenses.

Non-taxable moving expenses include moving household goods and personal effects, transportation and lodging while traveling from the former home to the new home.  Certain tests must be met to deduct these expenses.  For complete information see the IRS Publication 521 Moving Expenses which can be found at  http://www.irs.gov/pub/irs-pdf/p521.pdf.

NEW EMPLOYEES

Moving expenses for new employees are recovered as follows:

1. The University official authorized to make an offer of employment does the following:
• Advises the oncoming employee of conditions and limits of allowances for moving costs, including a house-hunting trip.
• Advises the oncoming employee that all arrangements for moving must be accomplished by that employee.
2. The oncoming employee pays all costs associated with the movement of persons and possessions.
3. The employee, upon arrival at the new home site, prepares a Travel Expense Voucher (See: Expense Reporting section) to obtain reimbursement for all authorized expenses, including the mover's bill, and attaches all necessary receipts.

NOTE: Facsimile copies of bills are not an acceptable basis for reimbursement; originals must be submitted. Employees desiring to retain certain bills for income tax purposes should obtain notarized copies for their personal files.

CURRENT EMPLOYEES

Moving expenses for current employees are recovered as follows:

1. The employee's department head/chair obtains written approval from the Provost prior to the assignment of the employee to a remote workstation.
2. The employee makes arrangements for the movement of possessions and payments to any carriers of persons and/or goods. No costs associated with a move are to be charged directly to Michigan Technological University unless Rowe Moving is providing the moving arrangements.
3. The employee submits a Travel Expense Voucher  (See: Expense Reporting section) and any necessary receipts, upon the completion of the move, listing all authorized costs paid in conjunction with the move, including the freight carrier bill.

Top