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Division Director

Christina Smith

Assistant Directors

Rick Sweet

Rachael Lieblick


Accounting and Auditing
200 East Gaines Street
Tallahassee, FL 32399-0318

(850) 413-5510
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DATE: August 2, 2000
TO: Agency Addressed (No. 2, 2000-01)
FROM: Douglas A. Darling, Director
Division of Accounting & Auditing
Office of Comptroller
SUBJECT: Payments or Reimbursements for Employee Moving Expenses

The purpose of this Memorandum is to provide clarification regarding allowable payments or reimbursements for employee moving expenses. In fiscal year 1998-99, Comptroller Memorandum No. 1 was issued to provide information on the Internal Revenue Service reporting requirements. Comptroller Memorandum No. 1 did not provide information on the type of allowable expenditures associated with an employee move. Agencies and universities are reminded to review the requirements for payment or reimbursement under Florida Statute and their respective personnel rules prior to incurring or allowing an employee to incur moving expenses. The following paragraphs detail specific cites where this information may be found.

Section 216.262(1)(f), F.S., requires the approval of DMS, unless delegated to the agency head for perquisites furnished by an executive branch state agency. DMS has delegated to the agency heads, or their designee, the approval of the payment of moving expenses. The Personnel Rules regarding moving expenses establishes moving expense expenditures' eligibility for payment by the agencies as defined in Section 216.011(1)(kk), Florida Statutes. Refer to http://www.state.fl.us/dms/hrm/rules/rules.html for more information.

Moving expenses for entities of the Judicial Branch as defined in Section 216.011(1)(r), Florida Statutes, are governed by Section 10, of the Florida State Courts System Personnel Regulations Manual. The Chief Justice must approve perquisites furnished by the Judicial Branch.

Rules of the Department of Education, Board of Regents, Chapter 6C-5 governs employees of the State University System. These rules can be found at http://www.borfl.org

Payments of moving expenses must also comply with the Comptroller's Office, Bureau of Auditing,Voucher Audit Reference Information and Voucher Processing Handbook.

Attorney General Opinion 81-34 prescribes the conditions that allow an agency head to approve the payment of travel expenses related to a move.

Additionally, due to the Internal Revenue Service reporting requirements, agencies should not use the State of Florida purchasing card for employee moving expenses. The Bureau of State Payrolls reports all employee moving expenses on the Employee Information Statement. This is to provide the employee with the total amount reimbursed for moving expenses. In some instances the employee must use this information to prepare their tax return. For example, if an employee is not employed full time for at least 39 weeks during the 12-month period following their move in the general location of their new principal place of work, all the moving expenses are considered taxable income to the employee.

Chancellor's Memorandum CM-F-01.00-08/96 directs all salary supplements and other compensation or benefits provided for university employees by Direct Support Organizations (DSO) to be paid using the State of Florida payroll payment process. Therefore, copies of vouchers and supporting documentation for moving expenses paid by a university DSO should be submitted to the Bureau of State Payrolls to ensure proper reporting to the Internal Revenue Service.

If you have any questions or need additional information, please contact Phyllis G. Henderson, Bureau of State Payrolls at 410-9447, SUNCOM 210-9447, or e-mail phenders@mail.dbf.state.fl.us.

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