Office of Internal Audit > Self-Assessment of Internal Controls

Office of Internal Audit
PO Box 1510
Pembroke, NC 28372

Phone: 910.775.4403
Fax: 910.521.6176
Email: larry.jacobs@uncp.edu

Location: Lumbee Hall, Room 324
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Moving Expense Reimbursement

Name:
Title:
Phone Number:
Department:
Date Submitted:
Form: Moving Expense Reimbursement Fiscal Year-End: 2005

A. Documentation:
Yes	N/A	No
			1. Is there a formal plan of organization under which responsibilities are assigned to identify an employee as having received moving expense reimbursements? Name of person responsible: Title:
			2. Does the agency have written instructions available for responsible agency personnel to use as a guide for consistent and accurate application of State and Federal policies on moving expense reimbursements?
Comments for section A. (please specify question number)

B. Recording and Execution of Transaction and Events:
Yes	N/A	No
			3. Does the agency reimburse moves made as a result of internal promotions, and/or changes in assignments involving the transfer of employees for the advantage and convenience of the employing agency?
			4. If moving expense reimbursement were paid to or on behalf of an employee, were the taxable amounts includable in the gross wages and non-taxable payments included on the Form W-2 as an informational item of the employee?
			5. Did the entity review the requirements of the 50 mile/39 week test to verify if these requirements were met by each employee paid or reimbursed for moving expenses?
			6. If the 50 mile/39 week test was not met by an employee, was the payment for moving expense assistance included in taxable income with social security and income taxes withheld?
			7. Did the agency furnish a completed IRS Form 4782, Moving Expense Information form to the employee to assist the employee in preparation of his/her individual tax return?
			8. Were all non-taxable moving expense reimbursements reported to the payable system as informational items on the employees W-2 Forms?
			9. For all payments other than the move of household goods, lodging, and transportation on the day of the move, did the agency include in taxable wages and withhold FICA and income taxes?

Comments for section B. (please specify question number)

By clicking the Submit button, I do hereby certify, to the best of my knowledge, that the answers provided in this self-assessment of internal control is a true representation of the operations of this department.

Updated: Friday, July 22, 2005

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