1 Colo. Code Regs. § 101-1-2-6
Current through Register Vol. 48, No. 1, January 10, 2025
Rule 1 CCR 101-1-2-6 - MOVING AND RELOCATION1.AUTHORITY§ 24-50-134, C.R.S. (Moving and Relocation Expenses)
§ 24-9-104, C.R.S. (Mileage Allowances)
Internal Revenue Service Publication 521 (Moving Expenses)
2.DEFINITIONS2.1. Incidental Expenses - See Fiscal Rule 5-1 (Travel).2.2. Moving Expenses - Reasonable expenses of moving a State employee's Household Goods and Personal Effects to the State employee's new home and reasonable costs of traveling to an employee's new residence. 2.3. Household Goods and Personal Effects - This includes household and personal effects such as furniture, clothing, musical instruments, household appliances, foods, and other items that are usual and necessary for the maintenance of a household.2.4. Lodging - See Fiscal Rule 5-1 (Travel).2.5. Relocation Expenses - Relocation expenses are equal to the total per diem for the destination location in the latest per diem rates published by the U.S. General Services Administration. The total per diem includes the lodging per diem rate plus the meals and Incidental Expense (M&IE) rate.2.6. Transportation - See Fiscal Rule 5-1 (Travel).3.RULEWhen an employee in the State personnel system, other than an Elective Officer, qualifies for moving, such State employee shall be allowed moving expenses as set forth in §3.1. In addition, such State employee shall be allowed relocation expenses up to a maximum of thirty days for necessary expenses incurred while relocating to a permanent residence. The State Agency or Institution of Higher Education shall not reimburse or pay moving expenses for a State employee when the move is made solely for personal reasons. Moving expenses shall be authorized by the Chief Executive Officer, or a delegate, of a State Agency or Institution of Higher Education if the move of residence is occasioned by a change in assignment, a promotion, or for another reason related to the State employee's duties. This rule does not apply to new hires.
3.1. Employee Qualification for Moving ExpensesA State employee must meet all of the following conditions to qualify for moving expenses under this Fiscal Rule:
3.1.1. An appointing authority requires the State employee to change the employee's primary place of residence because of a change in assignment or a promotion or for any other reason related to the employee's duties. See §24-50-134, C.R.S.; and The State employee's move is closely related to the start of work, both in time (move occurs within one year from the date the employee first reported to work at the new location) and in place (the distance from employee's new home to the new job location is less than the distance from the employee's former home to the new job location).
3.2. Moving Expenses 3.2.1. Moving of Household Goods and Personal Effects - Overall3.2.1.1. The State employee shall obtain at least two competitive bids and submit those bids when the employee seeks reimbursement. State payment shall be made at the rate proposed in the lowest responsible bid. 3.2.1.2. The amount of moving expenses shall be reasonable and necessary under the circumstances.3.2.2. Moving of Household Goods and Personal Effects - Commercial Mover3.2.2.1. Moving expenses include packing, insurance, Transportation, and storage not to exceed thirty days, unpacking, and installation at the new location of the State employee's Household Goods and Personal Effects. Moving expenses also include charges by commercial vendors for towing of mobile homes.3.2.2.2. Upon approval by the State Controller or an individual with a delegation from the State Controller, the State employee may arrange for the commercial mover to bill the State Agency or Institution of Higher Education directly.3.2.3. Moving of Household Goods and Personal Effects - Employee Moves Household Goods and Personal Effects 3.2.3.1. A State employee may move Household Goods and Personal Effects by rental trailer or truck, or portable moving container, in lieu of using a commercial mover, and shall be reimbursed for the actual cost of using that trailer, truck, or portable moving container, so long as such costs are reasonable. 3.2.3.2. If the State employee uses the State employee's vehicle to move, the State employee shall be entitled to the standard State mileage rate for moving, not travel.3.3. Relocation Expenses 3.3.1. A State employee shall receive the per diem allowance up to a maximum of thirty days for necessary expenses incurred while locating permanent residence at the new location. The thirty days shall not extend beyond ninety consecutive days. The per diem shall consist of the Lodging, meals, and Incidental Expenses rate for the destination location published by the U.S. General Services Administration. The employee shall pay for these expenses and submit a reimbursement request. The employee may exclude interruptions caused by sick leave, vacation, other authorized leave of absence, or ordered travel. The maximum amount paid for the per diem allowance shall not exceed the daily rate multiplied by thirty days.3.3.2. A State employee shall receive reimbursement for mileage to and from the present location and the destination location up to a maximum of thirty days. The mileage shall be reimbursed at the prevailing mileage rate in accordance with §24-9-104, C.R.S. (Mileage Allowances). Sales Tax for Moving and Relocation Expenses - A State employee shall receive reimbursement for sales taxes paid for Moving and Relocation Expenses. State agencies shall report such amounts as taxable income.
41 CR 19, October 10, 2018, effective 11/1/201845 CR 11, June 10, 2022, effective 7/1/202246 CR 11, June 10, 2023, effective 7/1/202347 CR 08, April 25, 2024, effective 7/1/2024