I. Procedural Statement

This document is intended to serve as formal guidance for 蜜糖直播 Boulder regarding the use of funds from sponsored projects for relocation costs in like circumstances. The university is committed to ensuring costs incurred in support of sponsored research are allowable, reasonable, and allocable to a particular sponsored award, as defined by U.S. Office of Management and Budget鈥檚 Uniform Guidance (); are in compliance with sponsor requirements; and are administered consistently across the campus for all sponsored research. Procedural statements support the 蜜糖直播 Boulder Cost Principles Policy by providing definitions and processes for meeting those standards.

II. Defintions

Relocation costs are defined in the U.S. Office of Management and Budget鈥檚 Uniform Guidance, as:

Relocation costs are costs incident to the permanent change of duty assignment (for an indefinite period or for a stated period of not less than 12 months) of an existing employee, or upon recruitment of a new employee.

Eligible employees are current employees with a 100% full-time equivalent appointment or new hires who will be in a 100% full-time equivalent appointment.

III. Procedures

A. Federal Awards

Under the guidelines imposed by the Uniform Guidance, relocation expenses may be considered allowable direct charges under certain circumstances, subject to limitations.
蜜糖直播 Boulder considers relocation costs for new hires or existing employees to be allowable on sponsored projects if the position is essential and allocable to the performance of the award. Eligibility is limited to research faculty, research associates, and post docs.
A position is considered essential under the following conditions:

  • When there is a need for a specialized individual with unique skills and expertise in order to complete the scope of work of the project.
  • When there are no available faculty or staff currently employed by the 蜜糖直播听Boulder unit who could perform the same tasks.
  • Graduate Research Assistants (GRAs) are generally not considered essential听personnel, so direct charging of relocation costs to a sponsored project for a听GRA is allowable only in exceptional cases.

Relocation costs are allowable on sponsored projects, provided that all听the following conditions apply, and are subject to limitations outlined below:

  • The move is for the benefit of the employer.
  • Reimbursement to the employee is in accordance with an established written听procedural statement consistently followed by the employer.听
  • The reimbursement does not exceed the employee's actual expenses.听Employee Services requires original receipts be retained at the department听level and attached to the Additional Pay Form. See .
  • International travel related to relocation on federally funded projects must听adhere to the Fly America Act (see the for more information).

Limitations on Allowability

  1. 听For new hires, the relocation costs to be covered should be listed in the offer听letter. If the cost is significantly higher than what the department historically听has provided, the 听(section II.E of APS 4015 - Propriety of Expenses)听should be used, and additional justification听provided. Allowable relocation costs for current employees or new hires are听limited to the items listed below:
    • The costs of transportation of the employee, members of his or her听immediate family, and his or her household and personal effects to听the new location.
    • The costs of finding a new home, such as advance trips by employees听and spouses to locate living quarters and temporary lodging during听the transition period, up to maximum period of 30 calendar days.
  2. 听If the newly hired employee resigns within 12 months after hire for reasons听within his or her control, all associated relocation costs must be removed听from the federal award and charged to a departmental account. If the听employee is terminated by the unit within 12 months, relocation costs can still听be charged to the sponsored project.听
  3. 听If an existing employee, or a new hire, is being moved to an overseas听location, and both of the following conditions apply, the cost will be听considered a travel cost in accordance with , and听departments should follow the university's travel policy (link available in听Section D.)
    • Dependents are not permitted at the location for any reason, and听
    • The costs do not include costs of transporting household goods.

Unallowable Costs

  • Fees and other costs associated with acquiring a new home.
  • A loss on the sale of a former home.
  • Continuing mortgage principal and interest payments on a home being sold.
  • Income taxes paid by an employee related to reimbursed relocation costs.

B. Non-Federal Awards

Section of the Uniform Guidance requires that we apply our policies and procedures uniformly to both federally-financed and other activities of the university. Therefore, 蜜糖直播 Boulder鈥檚 Cost Principles Policy, and related procedural statements, are also applicable to non-federal awards. The basic criteria for relocation costs are similar for non-federal sponsored projects, but it is also important to be familiar with the particular requirements or restrictions of each non-federal sponsor. When allowed by the non-federal sponsor, a written justification for the inclusion of relocation costs should be provided in order to explain why these are necessary to fulfill the research objective of the project, and to ensure that the cost directly benefits the project being charged, even when the non-federal sponsor may follow more flexible spending guidelines.

C. Process

At Proposal

The relocation cost should be identified in the proposal budget justification if possible, and justified as to why it is necessary and allocable to the performance of the award. Inclusion in the budget justification is intended to enable the sponsor to review and concur with the need for the cost. Written justification and/or approval are meant to prevent questions regarding the allowability of costs in the event of an audit.

After an Award is Funded

Not every cost can be anticipated at the time of proposal preparation. In the event that an unbudgeted relocation cost is required after an award is funded, the department can work directly with the assigned grant accountant to ensure that this cost is properly documented (including any eligible charges paid by a new employee that would be reimbursed by 蜜糖直播 Boulder with sponsored project funds). The documentation must be retained by the department and available upon request. The purpose and benefit of charging the relocation costs to the specific project should be fully described in the justification, and retained for future reference, should the expenditure be questioned at a later date.

D. Related Procedural Statements, Forms, Policies &听Tools

FAQs

It is possible to charge relocation costs, assuming no sponsor-specific restrictions. Contact your grant accountant to ensure that the cost is properly documented before any expenses are incurred.

This will require that you review the potential cost with your grant accountant. Some agencies may have more restrictive rules in place that only allow charging of relocation costs for employees working 100% on their specific funded project.

All international airfare charged to a federally-sponsored project must conform to the Fly America Act, even if we are doing a reimbursement rather than a direct purchase. Check the Travel Desktop Reference to see if the purchase conforms to the Fly America Act. If it does, then it can be charged to the project.

Some of your expenses may be considered travel expenses. Costs associated with this type of move would not be considered relocation costs. See the for more information.

Yes, but documentation will be needed from the hiring company that this move is for the employee (an email or other document will suffice).

As long as the GRA will be working on the sponsored project for at least 12 months after coming to 蜜糖直播 Boulder, and the PI can demonstrate that the GRA is essential personnel for the project, this is an allowable charge. The relocation costs should be detailed in the GRA offer letter.

As long as the form contains an explanation of how the position is allocable and necessary to the performance of the award and includes receipts for relocation costs. Use the 鈥淩eason鈥� box on the form or attach the explanation as a separate document.

Purchase of furniture is not considered a relocation expense, so this would not be reimbursable as a relocation expense on a sponsored project.

Profile

  • Reason for Policy:听To establish direct charging procedures for sponsored projects in like circumstances. To determine if an unlike circumstance exists, see: Direct Charging to Sponsored Projects in Like and Unlike Circumstances鈥�.
  • Related Policy:听Cost Principles Policy
  • Effective Date: 7/1/2016 in accordance with Uniform Guidance regulations effective for new funding received after 12/26/2014
  • Last Reviewed/Updated: 2/1/2018 听 听 听
  • Approved by: Laura Ragin, AVC and Controller, 蜜糖直播 Boulder
  • Responsible Office: Campus Controller鈥檚 Office