Fiscal Operations Manual
Section 400: Expenditures
When new employees are hired by the University it may be necessary to offer a relocation allowance to employ qualified personnel. Only Unclassified and Classified employees (C1 and C3 appointments) are eligible to receive reimbursement for relocation and moving expenses. Appointments other than Unclassified and Classified employees are not eligible to receive these reimbursements. The maximum amount to be paid by the unit must be included in the new employee offer letter.
An OSU Relocation/Moving Agreement must be completed and submitted to Business Affairs prior to expenses being incurred. If expenses will be paid using gift, grant or contract funds, then approval by the Office of Sponsored Research and Award Administration [OSRAA] must be obtained on the OSU Relocation/Moving Agreement.
Relocating employees must move at their own expense. They will be reimbursed for non-taxable expenses after a person/vendor record is created for them in Banner FIS. Taxable reimbursements must be processed with actual wages. Therefore, taxable reimbursements cannot be processed until the employee begins working for OSU and has an employee JOB record established in the Banner HRIS module.
Certain payments can be made to a vendor directly on behalf of the employee – see FIS 415-05 Procedures. All payments are subject to taxation whether made to a vendor on behalf of the employee or directly to the employee as a reimbursement. Taxability is determined by Business Affairs based on criteria set forth by the Internal Revenue Service Moving Publication 521. This policy meets the requirements of an IRS Accountable Plan.