In order for the state to attract and retain professional staff, it may be necessary to defray normal intrastate and interstate moving expenses. The head of any department, office or institution of the state shall have the authority to decide whether or not to reimburse moving expenses for current or newly-hired state employees on a case-by-case basis up to ten percent (10%) of the employee’s base salary or fifteen thousand dollars ($15,000), whichever is less, and in compliance with rules for the reimbursement of moving expenses promulgated by the division of human resources. Exceptions to the maximum moving expense reimbursement may be granted if approved in advance by the department director. Agencies shall submit a report to the division of financial management and the legislative services office by October 1 on all moving expense reimbursements granted in the preceding fiscal year.