Dallas ISD Manual of Accounting ProceduresRevised March 29, 2013
Dallas Independent School DistrictEmployee Moving Expense Reimbursement Guidelines
The purpose of this document is detail the type and amount of reimbursable movingexpenses incurred by selected groups of employees who come to work for the DallasISD. These guidelines and others will eventually be codified in a document entitled the
Dallas ISD Manual of Accounting Procedures
, or DMAP, to provide guidance tocampuses and departments on a wide range of accounting and financial procedures.The moving expense reimbursement (MER) guidelines established with this documentare subject to change until such time they are included in the final DMAP. The DMAP isexpected to be developed during the 2013-14 fiscal year with implementation to beongoing as it is developed. The DMPA, as a matter of course, is also subject to changebased on new state and federal legislation as well as changes in business processes.
Employees Eligible for Reimbursable Moving Expenses
Employees in other key positions deemed eligible by the Superintendent of Schools
Approved Amount of Reimbursable Moving Expenses
Assistant Superintendents and Executive Directors-$5,000
All other deemed eligible at the discretion of Superintendent of Schools-Not toexceed $5,000 All reimbursable moving expenses must be for residence relocations in excess of 150miles from employee’s verified former residence to the Dallas ISD central office at 3700Ross Avenue, Dallas, Texas All approved moving expenses to be reimbursed (covered below) fall under the InternalRevenue Service’s definition of an Accountable Plan.
This plan requires that anyonereceiving reimbursement be a
Dallas ISD employee and that any relocationexpenses incurred be done so as part of relocating to the Dallas area to begin work. Inaddition, the District will require a sufficient accounting of all moving expenses within areasonable amount of time and that any excess reimbursements be returned within areasonable amount of time. Since the Dallas ISD moving expense reimbursementprogram is just that, a
, it is unlikely there will be any excess.
See Internal Revenue Service Publication 521-Moving Expenses