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Each applicant and or the Search Committee member(s) will be responsible for filing a State of Maryland Expense Account Form (GAD X3) along with the all other necessary original detail receipts (ie...hotel car rental, air fare, applicable meals, etc.) after the interview.  The Dean's/Vice President's Office will then be responsible for submitting this information to the Financial Services--Accounts Payable Office for final review, processing and reimbursement. A candidate will only be reimbursed at USM/SU standard allowance rates for mileage and meals. CANDIDATES ARE NOT ALLOWED TO CHARGE OR DIRECT BILL ANY TYPE OF INTERVIEW EXPENSE TO SALISBURY UNIVERSITY.

Committees should utilize University Dining Services for candidate meals as a first choice or except as approved by the Dean's/Vice President's Office.

This procedure is intended as a guide to expedite the processing of expense account forms for the Candidate Interview Process. If the above forms/approvals are not validated, the Accounts Payable Office will delay processing any expense account until all pertinent information/receipts have been received.

Hiring departments can offer candidates the following options to cover approved travel-related expenses:

1. Request reimbursement using the current process whereby the employee pays for the expenses out of pocket and completes the expense reimbursement form.
2. The department can use their Diner's Club Card to pay for eligible travel expenses on behalf of the employee. The department must obtain supporting receipts from the employee and comply with all audit/reconciliation processes associated with the card. The supporting documents must include a copy of the offer letter (salary blacked out) with the amount listed that was offered for travel expenses.
3. The employee must contact Accounts Payable to determine the amount of tax liability and make arrangements for how the tax withholdings will be made in coordination with Payroll. All applicable taxes must be paid in the same tax year (January 1 to December 31).
4. The department can offer a combination of employee-initiated reimbursement and department-covered expenses using the Diner's Club Card.

In all cases, the hiring department will be responsible for tracking the travel expenses, including 1) ensuring they meet established guidelines, 2) compliance with audit/documentation requirements, and 3) managing the total approved amount of travel expenses.

• It should be recognized that there is risk in terms of unrecoverable costs and liability (e.g., cancellations, damages, accidents, etc.). These can be mitigated by clearly explaining to the candidate that SUs pre-paid expenses are limited to the cost of the hotel room (overnight stay -candidate only).
• The candidate will be responsible for any damages and additional services that are purchased (i.e., movies, high-speed wifi, incidentals, snacks, phone calls, etc.).
• Due to rental car agency restrictions, the Diner's Club Card cannot be used, and the applicant must cover these expenses and submit a reimbursement.

It is the policy of ʯÁñÊÓƵ that moving expenses may be reimbursed to a new employee if the following criteria are met:

1. The payment of moving expenses follows the general guidelines as approved by the Board of Regents under policy VIII – 16.00 (see USM Policy);

2. Reimbursement has been approved by both the Dean and Vice President's office in advance of employment;

3. Moving expenses become a part of the initial faculty employment contract or letter of offering for administrative staff and;

4. A designated fund source is available, indicated and approved (i.e. department account code).

5. Reimbursements will be made according to and USM Board of Regents Moving Expense policies.

Based on the amount specified in the offer letter for relocation expenses, hiring departments can offer the new employee the following options:

1. Request reimbursement using the current process whereby the employee pays for the expenses out of pocket and completes the expense reimbursement form.
2. The department can use their Diner's Club Card to pay for eligible relocation expenses on behalf of the employee. The department must obtain supporting receipts from the employee and comply with all audit/reconciliation processes associated with the card. The supporting documents must include a copy of the offer letter (salary blacked out) with the amount listed that was offered for relocation expenses.
3. The employee must contact Accounts Payable to determine the amount of tax liability and make arrangements for how the tax withholdings will be made in coordination with Payroll. All applicable taxes must be paid in the same tax year (January 1 to December 31).
4. The department can offer a combination of employee-initiated reimbursement and department-covered expenses using the Diner's Club Card.

In all cases, the hiring department will be responsible for tracking the relocation expenses, including

1. ensuring they meet established guidelines,
2. compliance with audit/documentation requirements, and
3. managing the total approved amount of relocation expenses.

VIII-16.00 –

(Approved by the Board of Regents, June 21, 1990; Amended December 11, 2015)

1. The President of a constituent institution or component may authorize the payment of moving expenses for personnel when it is deemed to be in the interest of the institution or component to do so. The Chancellor may authorize the payment of moving expenses for President of constituent institutions and components.
2. The payment may include moving expenses of household goods and personal effects and other expenses directly related to the relocation to the extent supported by policy of the institution or component. The goods and services purchased must be at reasonable and competitive prices.
3. Institutions or components are responsible for compliance with IRS regulations concerning reporting and withholding requirements associated with payments for moving expenses, and should exercise due diligence in processing taxable and nontaxable payments.
4. For purposes of determining an individual’s salary under Policies VII, moving expense payments shall not be considered salary or bonus.
5. Nothing in this policy requires the payment of moving expenses.
6. Each President shall develop policy for the institution or component implementing this Policy.

Replacement for: BOR VII - 4.40