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.