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SECTION 700 - FINANCE AND BUSINESS

SECTION 700 - FINANCE AND BUSINESS

 

 

711.16                         PAYMENT OF PER DIEM AND FEES

 

GUIDELINES

Payment for per diem and fees (Honorarium) may be for services rendered by non-college employees only.  A Per Diem and Fee Information Sheet must be completed and attached to the Check Request before payment can be made.  Payment may be in the form of a fee or a fee plus reimbursement for travel and other expenses incurred in rendering the services, or it may be for the reimbursement of expenses only.  The amount of the fee and the amount of the reimbursement expenses should be listed separately on the Check Request and the Per Diem and Fee Information Sheet.

 

When a fee is paid to a professional, business or any other organization for rendering a service, an invoice is required along with the Per Diem and Fee Information Sheet.  The organization's Federal Employer Identification Number should be included on this invoice.

 

When travel or other authorized expenses are reimbursed to an individual who incurred these expenses while rendering a service to the College, the expense is charged to per diem and fees.  These expenses may also include expenditures to a third party for expenses incurred by a per diem and fee recipient.

 

PROCEDURES FOR PAYING PER DIEM AND FEES

Two forms are used in connection with paying per diem and fees:  (1)  Per Diem and Fee Information Sheet and (2) Check Request.  However, if travel is included, a third form, Travel Expense Statement, is required to support the request for reimbursement.  Per Diem and Fee Information Sheets, Check Requests and Travel Expense Statements are available at the campus Business Office.

 

The approved Check Request and supporting documentation should be submitted to Accounts Payable at South Campus via the local Business Office.  The Budget Manager should indicate on the Check Request if the check is to be mailed to the per diem and fee recipient or returned to the campus for distribution.

 

PER DIEM AND FEE INFORMATION SHEET

The Per Diem and Fee Information Sheet is to be completed and used as a back-up for each Check Request for payment.  All information requested must be provided in order to be processed by the Business Office.  A contract may be substituted for the Per Diem and Fee Information Sheet provided all the necessary information is available.

 

THIRD PARTY EXPENSE

These are authorized expenditures made by the unit directly to a third party for expenses incurred by a per diem and fee recipient, such as an airline or motel.  A separate Check Request should be prepared for reimbursement for expense type fees.  To support this type expense, attach a copy of the completed Per Diem and Fee Information Sheet and the required invoices (motel and/or airline bill).  Typically the individual should pay for the expense and be reimbursed after-the-fact.  Third party expenses should be used only if necessary.

 

 

FORMAT

1.         Payee:  Full name of the individual or concern rendering the service.

 

2.         Address:  This is the home or business address of the payee (not to be in care of a college or university department).  This information is required so that a 1099 form can be mailed as required by the Internal Revenue Service.

 

3.         Individual - Social Security Number:  This is the nine digit social security number of the payee.  Please indicate if the individual is a foreigner and has no social security number.

 

4.         Company--Federal Employer Identification Number:  Enter the Federal Employer Identification Number of the business organization.  This number must be obtained from the vendor and entered on the information sheet before payment can be made. It is possible that the organization may not have an FEI Number.  In this event, they must obtain this identification number before payment can be made.

 

5.         Fee for services rendered:  Enter the amount representing the fee to be paid for services.  If a portion of this fee can be separated as reimbursement of expenses incurred, that portion should be shown under reimbursable expenses.  (If payment is split between a fee and expense reimbursement, these items should also be entered separately on the Check Request.)

 

6.         Reimbursable Expense:  Enter that portion of the payment which is for reimbursement of expenses.  If applicable, attach invoice and Travel Expense Statement.

 

7.         Type of Service:  Identify the service rendered by checking one of the blanks.

 

8.         Dates of Service:  Inclusive date or dates when service was rendered.

 

9.         Description of Service:  Give a concise, but complete, description of the service rendered.

 

l0.        Signature:  The payee must sign this form.  If a signature has already been obtained on a departmental form or letter, this may be attached in lieu of the signature requirement.  If the service was performed by a professional firm or other business establishment providing an invoice, the attached invoice may be used in lieu of the signature requirements.

 

11.       Approval For Payment:  Approval for payment should be signed and dated by the Business Manager.  This signature signifies that the service has been rendered and is approved for payment.