 | Consultants (2310) - expenditures for independent expertise in the review, evaluation,
or guidance in the improvement of a process or correction of a problem. |
| Guest Lecturer (2320) - expenditures for speakers in a classroom or auditorium for
instruction or general information. Examples: writers or professors and
authorities in various fields who are paid to speak on their related work or area of
endeavor. |
| Performers (2330) - expenditures for entertainment services, limited to the Auxiliary
Fund. Examples: musicians, singers, etc. |
| Contract Labor - Individual (2350) - expenditures for contract labor provided by an
individual. Example: off-duty police officers serving as security guards. |
| Contract Labor - Company (2355) - expenditures for contract labor provided by a company.
Example: temporary agency. |
| Amount to be paid for service should be approved by the cost center manager prior to
entering into a contract with the payee. Consultant fees over $600.00 must be
preapproved by the Vice President of Administration. |
| Address and phone number of payee must be included before the check can be issued. |
| The social security or tax i.d. number of the payee must be included. Payment
cannot be made without the social security or tax i.d. number. |
| Payments for campus security should be originated by Plant Operations. |
| Payments for athletic officials should be originated by the Physical Education
Department. |
| A signed contract/performance agreement or an invoice must be attached for consultants,
guest lecturers, and performers. Most consultants, guest lecturers, and performers
will provide a contract. If not, please draft one stating the name of the
lecturer/performer or consultant, purpose, conditions or the contract, and fee. |
| Employees cannot be paid using a contract labor form. Wages must be processed
through the payroll system. A person should be classified as an employee if he/she
satisfies any employer-employee criteria described in the Twenty
Common-Law Factors of Employee Status from NACUBO Guide to IRS Audits. |
| The payee should be given pink copy of the contract labor form for his/her records and
the division should keep the canary copy before the original is submitted to the Business
Office. |
| Contract labor forms are available in the Business Office (CYC) and the Cashier's Office
(CPC, SCC, PRC). |
