MOVING EXPENSES

 

State Employees

State agencies are authorized to provide aid to employees in moving personal effects (Section 8-11-130, 1976 as amended):

"Any agency of State Government is hereby authorized to provide reasonable aid or assistance to its regular employees in moving their personal effects from one town or place to another town or place when their headquarters are so moved in the course of the business of the agency."

Vouchers should state that the moving expenses are for a State employee being transferred from one location to another office of the same agency.

A state agency may pay the cost of moving the personal and household effects for newly employed personnel if all of the following conditions are met: (Section 8-11-135, 1976, as amended)

  1. The new employee's place of residence is outside of the State of South Carolina at the time of employment by the agency.

  2. The agency can demonstrate that paying these costs is necessary to fill the position.

  3. The maximum payment in any instance to any new employee may not exceed ($5,000) five thousand dollars.

  4. The payment is certified by the agency head (or the board or commission chairman if the new employee is the agency head) as the total paid by the agency toward the total moving cost incurred by the new employee.

  5. The State Auditor, in the regular agency audit, shall determine the agency's compliance with the requirements of this section for payments for moving expenses.

Moving expenses must be reported on Supplemental W-2 Forms in accordance with regulations of the Internal Revenue Service. In order to properly accumulate this information, the following procedures will be necessary regarding payment.

  1. Payments can only be made to the employee being moved upon presentation of adequate documentation.

  2. Vouchers must use transaction code 615, object code 0540, and an "S" in the SLN indicator. Also, the employee's name and Social Security must be as loaded on the payroll.

Section 72.37L of the General Appropriations Act provides:

"That the State institutions of higher learning are authorized to reimburse reasonable relocation expenses for new employees when such reimbursements are considered by the agency head to be essential to successful recruitment of professionally competent staff members."