Dallas ISD Manual of Accounting Procedures

Dallas Independent School District Employee Moving Expense Reimbursement Guidelines
The purpose of this document is detail the type and amount of reimbursable moving expenses incurred by selected groups of employees who come to work for the Dallas ISD. These guidelines and others will eventually be codified in a document entitled the Dallas ISD Manual of Accounting Procedures, or DMAP, to provide guidance to campuses and departments on a wide range of accounting and financial procedures. The moving expense reimbursement (MER) guidelines established with this document are subject to change until such time they are included in the final DMAP. The DMAP is expected to be developed during the 2013-14 fiscal year with implementation to be ongoing as it is developed. The DMPA, as a matter of course, is also subject to change based on new state and federal legislation as well as changes in business processes.

Employees Eligible for Reimbursable Moving Expenses
    Chiefs Executive Directors Assistant Superintendents Employees in other key positions deemed eligible by the Superintendent of Schools

Approved Amount of Reimbursable Moving Expenses
   Chiefs-$7,500 Assistant Superintendents and Executive Directors-$5,000 All other deemed eligible at the discretion of Superintendent of Schools-Not to exceed $5,000

All reimbursable moving expenses must be for residence relocations in excess of 150 miles from employee’s verified former residence to the Dallas ISD central office at 3700 Ross Avenue, Dallas, Texas All approved moving expenses to be reimbursed (covered below) fall under the Internal Revenue Service’s definition of an Accountable Plan.1 This plan requires that anyone receiving reimbursement be a bona fide Dallas ISD employee and that any relocation expenses incurred be done so as part of relocating to the Dallas area to begin work. In addition, the District will require a sufficient accounting of all moving expenses within a reasonable amount of time and that any excess reimbursements be returned within a reasonable amount of time. Since the Dallas ISD moving expense reimbursement program is just that, a reimbursement, it is unlikely there will be any excess.
1

See Internal Revenue Service Publication 521-Moving Expenses

Revised March 29, 2013

Dallas ISD Manual of Accounting Procedures

Approved Moving Expenses
The following are Dallas ISD approved moving expenses which are eligible for reimbursement: • Moving of Household and Personal Effects - Includes actual costs of packing, transporting, unpacking household effects; in-transit storage costs; and insurance from a verifiable moving company. The Dallas ISD will require substantial documentation to ascertain the validity of the moving company used. Any uncertainty surrounding the moving company’s validity will delay or prevent the reimbursement to the employee. Travel expenses incurred by the employee and immediate family members by driving one automobile only for the most direct route between the previous residence and the new permanent household (one trip) including reasonable lodging en route, mileage reimbursed at the current IRS approved mileage rate per mile and parking or toll charges incurred while moving. For employees and their immediate family members traveling by air, the cost of the most economical airfare available (coach) for each member of the family is allowable. Airfare that is deemed excessive by Dallas ISD staff will be reviewed by the Chief Financial Officer and Superintendent for appropriateness and to determine the amount to be reimbursed.

Moving Expenses Not Reimbursable
• • • • • Meals incurred while traveling en route to the Dallas area to begin work Residence locating trips Costs incurred by breaking lease or rental agreements Costs incurred by cancelling or disconnecting utilities, phone, cable, Internet, or any other service that is usual and customary to a domestic domicile. Any receipt for approved moving expenses that is deemed to be unusual or false by District staff. The burden of proof lies with the employee to prove the validity of the receipt. The District has the sole authority to deem what is valid.

Reimbursement Procedures
Upon receipt of all travel related expenses, the District’s Accounts Payable department will review the documents for validity and determine the amount to be reimbursed based upon the guidelines established within this policy. The documents will be forwarded to the Chief Financial Officer for approval who will in turn submit the reimbursement for final approval. The Dallas ISD reserves the right to determine what a reasonable moving expense is and will only approve reimbursements based on that right.

Revised March 29, 2013

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