From: Roesler, Lynda
To: DASACC Financial Contacts
Sent: Mon 8/24/2009 3:04 PM
Subject: Account codes 516100 and 522500

A question came into our office about when to use two account codes relating to moving expenses.  Please use the following guidelines:

Object code 516100 should be used anytime you are reimbursing an employee for qualified or unqualified moving expenses.  (See State Accounting General Policy #10 to identify qualified and unqualified expenses http://www.das.state.ne.us/accounting/nis/am005.htm#move ).  Whenever you reimburse an employee, documentation should be forwarded to your agency payroll area so the information can be entered in the employee’s payroll records as required by the IRS (moving expenses must be entered on the employee’s W-2).  The link above explains which DBA codes to use to make these payroll entries.  The accounting staff should identify which expenses are qualified and which expenses are non-qualified for the payroll staff.  The accounting staff may choose to create an optional object code for non-qualified expenses if they would like to separate out the different expenses for their records.  This optional account is not required by State Accounting.

Account code 522500 should be used when directly paying a vendor for moving expenses.  This account code should be used when paying a vendor for employee moving expenses or when the agency incurs moving expenses due to temporary/permanent relocation of an office or establishing a new location.

If you have any questions, please let me know.

Lynda Roesler

Internal Control Coordinator
State Accounting
State Capitol, Room 1309, Ph.  402-471-7737
email address:  Lynda.Roesler@nebraska.gov
web address:  http://www.das.state.ne.us/accounting/