contracted personal services including consultants, speakers, and other services

Contracted Personal Services Including Consultants, Speakers, and Other Services

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Contracted Personal ServicesPresenters

Presented by:

Marcy Young Introductions, Employee vs. Ind Contractor issues, Foreign vendors

Tax Specialist, Office of Payroll and Tax Compliance

Jackie Price or Marketa Willis

Vendor Maintenance Accounting Clerk II, FI Master Data Center

Jacque Allbright Purchase Requisitions & Contracts

Director of Purchasing

Cindi Scheid Payment Vouchers & Invoices

Asst. Director Accounting, Accounts Payable

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Outline1. Introduction – Marcy Young

2. Contracted Personal Services and Independent Contractors - Marcy Young

3. Case Study 1 – (MY)

4. Vendor Maintenance – Jackie Price or Marketa Willis

5. Case Study 2 – (MW or JP)

7. Purchase Requisitions and Contracts – J Allbright

8. Case Study 3 – (JA)

9. BREAK (after an hour)–

10. Payables – Paying Contractors and Other Types of Payments – Cindi Scheid

11. Case Study 4 – (CS)

12. Paying Foreign Visitors & Other Tax Issues – Marcy Young

13. Case Study 5 (MY)

14. Questions & Answers

15. Evaluations

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Marcy Young

Tax Specialist

Office of Payroll and Tax Compliance

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Introduction

Welcome

Introductions

Communication

Work as a team

Changing & evolving environment

Discovering and solving problems

Feel free to ask

Feel free to stop us to discuss or comment

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Types of Contracted Personal Services

Academic Services - Artists, entertainers, lecturers, speakers, and other service providers.

Professional Services - Accountants, architects, surveyors, medical providers, engineers, etc.

Consulting Services - A consultant defined by the State of Texas: studies or advises a State agency.

(Texas Government Code § 2254)

Employee vs. Independent Contractor

An independent contractor:a) Works independently and is not working under supervision of

university personnel.

b) Is working on a task by task basis with a beginning and end date.

c) Operates their own business as a sole proprietor.

d) Offers similar services to the public.

e) Is professionally certified or has specific expertise for the project.

(Not limited to these definitions)

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Who of the following can be paid as a contractor?

1. Someone certified in a certain field and operating their own business as a sole proprietor. -YES

2. A sole proprietor who has specific training and knowledge for the project. -YES

3. An on-site worker who reports to the office and is under supervision of university personnel. -NO

4. An off-site worker or researcher performing services under supervision of university personnel or required to report back to university personnel. -NO

5. A teacher being paid with university funds. -NO

6. A graduate assistant. –NO

7. A student worker. -NO

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Why is this important?

Fair Labor Standards Act - U.S. Department of Labor. State Unemployment laws State Worker’s Compensation laws IRS “Common Law” regulations

Legal Issues:

Workers Compensation

Matching FICA taxes vs. Self-Employment Taxes

Worker has right to appeal self-employment taxes if they feel they were incorrectly classified as an independent contractor

Benefits

IRS Initiative to share information with state enforcement agencies.

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Review FS-06 form

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Let’s review the questions asked on the FS-06 form provided in your packet.

Link to FS-06 form on Tax Specialist webpage:

http://www.txstate.edu/payroll/taxspec/forms.html

Questions or comments.

Case Study 1

The Department of Anthropology is having a seminar in September 2012, and wants to invite two well known scientists from outside the university to speak. You are the Administrative Assistant assigned to the project. They want to pay each as independent contractors as follows:

Dr. Norm Hunter ($20,000) in two payments, the first payment due upon

signing the contract, the second payment paid within 30 days after the

seminar.

Dr. Laurel Tinder ($10,000) one time payment, to be paid within 30 days

after the seminar.

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Case Study 1 - Challenges

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You have researched SAP and found that:

1.Dr. Norm Hunter is a new vendor for Texas State. How do you set up a new vendor?

2.He wants to be paid $10,000 on signing contract, and $10,000 on completion. How do you request an advance payment?

3.Dr. Laurel Tinder is an existing vendor. She was entered into the system 4 years ago, and has been paid every year for the same conference. What if her address or banking information has changed?

4.Do you need a contract & purchase order?

5.How do you submit the payment vouchers?

Case Study 1 - Answers

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Dr. Hunter (new vendor)

Form FS-06 (Contractor approval)

Contractor and Account Manager complete FS-06, and submit to the Tax Specialist.

FS-01 (VMF) Vendor completes FS-01, submits to FI Master Data Center.

Dr. Tinder(Existing vendor)

FS-06 not needed If previously approved as a vendor, and an FS-06 is on file.

FS-01 not needed unless information has changed. Contact vendor (each year) to confirm current address and banking information.

Both Vendors Form FS-04 (Contract)

Account Manager and contractor complete and sign contract.

Advance payment terms must be included in contract.

Advance payment terms for Dr. Hunter must also be approved by Asst. Director Accounting, A/P.

Purchase Order Administrative staff sends contract to all required parties for signature, completes purchase requisition, and sends copy of fully executed contract to Purchasing.

Vendor Invoice or payment voucher

Administrative staff sends pay voucher for Dr. Hunter’s advance payment with the contract if approved for advance payment.

Then sends pay vouchers for both vendors for final payments.

Vendor Maintenance:

Jackie Price, Acct Clerk II, FI Master Data Center

or

Marketa Willis, Acct Clerk II, FI Master Data Center

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Is the vendor in our system and is information current? Or is this a new vendor?

Existing vendor: The Account Manager and/or the Administrative Assistant should review

the existing vendor file in SAP, and confirm the information listed with the vendor. If the vendor has moved, changed banks, or if the record is more than 2 years old, the Vendor should complete a new Vendor Maintenance form (FS-01).

New vendor: The Account Manager asks the vendor to complete a Form FS-01, Vendor

Maintenance form, and sends the link to the vendor.

http://www.txstate.edu/gao/fimd/forms.html

Instructions for the vendor: The vendor completes the form electronically, prints, signs, and sends it to

the FI Master Data Center via fax or mail. The Vendor Maintenance form includes the W-9 information.

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Vendor Information

Due to the confidential nature of the vendor maintenance

form the departments should not receive or keep a copy of

the form.

Allow time for information to be verified and entered into our system.

Contact FI Master Data Center for assistance. – (Jackie Price, jp54, or Marketa Willis, mw34)

http://www.txstate.edu/gao/fimd/forms

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Are vendors required to provide social security number? (Privacy Act of 1974)

Yes - According to the Privacy Act of 1974 an individual is not legally compelled to provide Social Security number -- unless involved in a transaction in which the IRS requires notification. If we pay a contractor, we need to have a taxpayer number on file.

We retain the taxpayer number in our files for identification purposes, and because the IRS requires a W-9 of all vendors. The Vendor Maintenance form is a substitute W-9 under IRS guidelines. The form is only kept on file by the FI Master Data Center and is secure information.

Case Study 2

The Department of History at Texas State is hosting a music concert, and you are

the Administrative Assistant.

They want to hire several local well-known musicians to perform at the concert.

They are catering dinner for performers and VIP staff, and

They want to give an award to a faculty member.

Payment Amounts:

Jimi Jones, musician ($2,000)

Janis Butler , musician ($2,000)

Elvis Brown, musician ($2,000)

Johnny B. Good BBQ, caterer: ($900)

Ella Fitzgerald Hughes, Music professor at Texas State (Award $100)

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Case Study 2 - Challenges:

1. You have researched SAP and found that:

a) Jimi Jones is a new vendor.

b) Janis Butler was setup as a vendor last year. Does she need to renew her

vendor form? Could her address and banking information have changed?

c) Elvis Brown was setup as a vendor 4 years ago. Does he need to renew his

vendor form? Could his address and banking information have changed?

d) The caterer Johnny B. Good BBQ is a new vendor.

e) Ella F. Hughes is a Music professor at Texas State.

2. The musicians all request to be paid on the night of performance ($2,000 each). Do

you need a contract? Do you need a purchase order?

3. Do you need a contract or purchase order for the caterer ($900)?

4. Which forms are needed for payment?

5. Since Ella F. Hughes is faculty at Texas State, can we pay her a separate check

through Accounts Payable for the $100 award?

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Case Study 2 - Correct Answers:

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1.

New vendors Jimi Jones, musician • Employee vs. Independent Contractor Determination (Form FS-06) and Vendor Maintenance Form.

JBG Barbeque, caterer • Vendor Maintenance Form – (Form FS-01) .

Existingvendors

Janis Butler, musician(record less than 2 yrs old)

• Contact vendor to verify address and banking information. New FS-01 not necessarily needed.

Elvis Brown, musician(record 4 yrs old)

• Vendor needs to renew vendor form (FS-01).

2.

Contracts: Special Payment Request

Jimi Jones, Janis Butler, and Elvis Brown

• Contract (Form FS-04) - needed for each vendor. •Approval for advance payment (day of performance) from Asst. Director Accounting, A/P.

3 Purchase Order

JBG Barbeque • Purchase requisition needed for food or catering.

4.

Payment vouchers

Jimi Jones, Janis Butler, and Elvis Brown

• Contracted Services Payment Voucher (Form FS-03) for each of the 3 musicians .

JBG Barbeque • Invoice from the caterer (with PO#).

5.

PCR Dr. Ella F. Hughes • Submit an electronic PCR to pay the faculty award.

Create a Contract and a Purchase Ordera Contract and a Purchase Order

Jacque Allbright, Director of Purchasing

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A Contract Is……

An agreement between the university and an outside vendor:

Describes the work to be performed.

Describes the expectations of both parties.

Has an amount to pay, terms of payment, and a “not to exceed”

amount.

Has a beginning and ending date.

A contract puts a verbal agreement into writing.

Review Contracted Services Agreement (FS-04)


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When is a Contract and Purchase Order Required?

A Contract & a Purchase Order Is Not Required when:

Paying a one time payment of less than $5,000.

A Contract & a Purchase Order Is Required if:

Paying $5,000 or more to a vendor. But also if making several payments to a vendor, which will cumulatively amount to $5,000 or more during the fiscal year.

A Contract Only is Required if:

When paying less than $5,000, and special payment arrangements are requested by the vendor, or travel is included. For instance, if someone is paid a deposit in advance, or several payments are to be made to the vendor, or travel is included, a written agreement (contract) is required.

Information Regarding All Service Contracts or Agreements

If a contractor submits to Texas State their own contract boilerplate, or requires additional terms and conditions be added to Texas

State’s boilerplate, the contract must be reviewed by the university’s legal counsel or the Texas State University System

Office Attorney prior to being signed by a Texas State authorized contracting officer.

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Purchase Order

Create Purchase Order through the SAP Requisition system. You must already have a vendor number, and a fully executed contract.

The purchase order should match the “not to exceed” amount on the contract. This amount can be estimated, and increased or closed out.

Contact the Purchasing Office if you need assistance.

Jacque Allbright, ja14, Priscilla Hernandez, ph23, Velia Espinoza, ve01

Information Regarding All Service Contracts or Agreements

If UPPS 05.02.02 “Texas State Purchasing Policy” requires competitive solicitation to be done to select the best value

contractor prior to contract execution, a “good faith effort” is required to include “historically underutilized businesses” or “HUB’s” in the solicitation of bids, quotes, proposals or other

expressions of interest.

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University Policy and Procedure Statements

03.04.07 “Interagency or Interlocal Cooperation Contracts or Agreements”.

Special process for contracts between state agencies or local governments.

03.04.04 “Processing, Approving and Executing Contracts, Purchases, and Agreements”

Process for getting approval of most university contracts

03.04.02 “Contracting Authority”

All contracts must be signed by an authorized Texas State contracting officer or authorized designate.

03.04.01 “Contracted Services and Consultants, Speakers and other Services”

This policy covers contracted personal services.

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Case Study 3

The College of Education at Texas State wants to pay 4 different persons for a special project that will be completed in 3 months. Each month will have a certain milestone completion date, and the contractors will be paid on that date if they have completed the work. The first milestone date is 8/15, the second is 9/15 and the third is 10/15. You are the Administrative Assistant. How will you process these payments?

Bob Roberts, project manager - $2500 for each milestone completion.

Assam Scribe, specialist - $3000 for each milestone completion.

Anita House, writer - $5000 for the entire project, in three payments.

Veri M. Portent, graduate assistant for the Education Department, will be doing data entry at her current rate of $15 per hour data entry.

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Case Study 3 - Challenges1. Bob Roberts, project manager, is a new vendor.

He will be paid $2500 for each milestone completion. Since there are 3 milestones, the total he will be paid if he successfully completes his work is $7500. Does he need a contract? A purchase order? When do you turn in the invoice?

2. Assam Scribe, specialist, is an existing vendor.

He will be paid $3000 for each milestone’s successful completion, totaling $9,000. Does he need a contract? A purchase order? When do you turn in the invoice?

3. Anita House, writer, is an existing vendor.

She will be paid in three payments of $1,666.67, not to exceed $5,000. Does she need a contract? A purchase order? When do you turn in the invoice?

4. Veri M. Portent, data entry is a graduate assistant

She is being currently paid through Payroll, and is working for the same department. Can she be paid as an independent contractor?

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Mr. Roberts(new vendor)

FS-06 Submit to the Tax Specialist, and wait for approval.

FS-01 Completed by vendor, submit to FIMDC

Mr. Scribe and

Ms. House

(existing vendors)

FS-06 not needed

If previously approved as a vendor, and an FS-06 is on file.

FS-01 not needed

unless information has changed. Contact each vendor to confirm current address and banking information.

Mr. Roberts,

Mr. Scribe and

Ms. House

FS-04 (Contract)

Contract needed - with the milestones and requirements for successful completion included with the contract, or as an attached Addendum. Signed by both parties, submitted with purchase requisition.

Purchase Order

Purchase requisition and purchase order needed because the total to be paid will be equal to or greater than $5,000.

Vendor Invoice

Vendor invoice is needed for each payment request. Include the PO# on the invoice and have account manager sign. Submit to Accounts Payable. The invoice should be submitted after completion of each milestone.

Ms. Portent Payroll She will submit her hours as usual, since she is a graduate assistant in the same department.

How to Process the Payment

Cindi Scheid

Assistant Director of Accounting

Accounts Payable

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Accounts Payable webpage:

http://www.txstate.edu/gao/ap/

Accounts Payable forms page:

http://www.txstate.edu/gao/ap/forms.html

Travel office:

http://www.txstate.edu/gao/ap/travel/

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Payment Voucher Review

The Accounts Payable office audits each payment voucher (FS-03) or invoice prior to payment. If any information is incomplete or appears incorrect, payment is withheld until information is corrected.

Review each voucher prior to submitting to assure that information is complete and correct:

Vendor Name & vendor number

Description: Describe work that has been completed.

Performance Dates- Payment cannot be paid until performance end date.

Exception – deposit required by contract.

Vendor signature, unless vendor’s invoice is attached.

Amount to pay

Fund and cost center, or purchase order number

Signature of Account Manager

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Payment Voucher Review

Contact Information: Provide the contact information for the Administrative Assistant, or the person working on the documents. This is our contact for questions.

Advance Payment or Deposit Request: If the vendor requires advance payment, a deposit, or a check to be presented on the night of performance,

A contract is necessary, stating that advance payment is required.

Advance payments must be approved by Asst Dir of Accounting -Accounts Payable, Cindi Scheid.

The name of the person who will pick up the check must be assigned by the Account Manager, and included in Section VI on the back of the Payment Voucher (FS-03).

Checks can be picked up at the Cashier’s office by the assigned person only. Cashiers will only release it to the name assigned on the payment voucher.

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Texas Prompt Payment Law

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Texas Prompt Payment Law

Interest must be paid for invoices older than 30 days – turn in Payment Vouchers or vendor invoices promptly.

To comply with the “Prompt Payment” state law, the 30-day period begins on the later of:

The date the service was complete. Earliest stamp date received by Texas State. Account Manager approval date.

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Payment Voucher as a Substitute Invoice

The Contracted Services Payment Voucher (Form FS-03) is considered a substitute invoice. When the department wants to pay for services, but the vendor being paid does not issue an invoice, form FS-03 is used.

If there is a purchase order, the vendor’s invoice alone can be used. Write the purchase order number on the invoice, and have it approved by the Account Manager with signature.

If the department attaches the vendor’s invoice to form FS-03 (when there is no purchase order), all information on the invoice must match the payment voucher.

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Possible Reasons for Processing Delay

New vendor – must be set up in SAP system.

Vendor information is incorrect.

Vendor is on “State Hold”.

Vendor is or was an employee of TS < the past 12 months.

Signatures or information missing.

Purchase order or contract needed.

Approval of OSP is needed for grants.

Foreign vendor payment – will go to Tax Specialist for required paperwork and tax withholding.

Future performance date .

Travel reimbursements to contractors –

Most independent contractors pay their own travel. The university would prefer not to pay independent contractors for travel separately. Departments should verify that it is included in the contractor’s fee.

When it is unavoidable, travel expenses for a contractor can be paid separately, but this must be stated in the contract in Section II C with a “not to exceed” amount.

If travel is paid or reimbursed separately, it must follow the IRS “Accountable Plan” rules.

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Travel reimbursements to contractors –

Under the “Accountable Plan”:

Without Receipts: Travel expenses will be coded as part of the contractor’s fee if travel receipts are not included with the payment voucher. This is the preferred method for paying contractor travel as the travel payment is included with the contract service price. This is a much simpler process for all.

With Receipts: Travel will be coded as 725100, Independent Travel. Requires the completion and approval of the paper travel expense reimbursement

form:

Located at: http://www.txstate.edu/gao/ap/travel/forms.html Do not use form FS-03 for travel reimbursements. Contractor must attach receipts equal to the requested reimbursement amount.

However, if per diem rate is used for meals, then no receipts are required for meals.

Contractor & Account Manager must sign and date the reimbursement form. Will require two checks, one for the fee, and another for the travel expenses. Business Purpose: Travel reimbursement requests must state the university business

purposes and must benefit the university.

(As you can see, this process is more difficult when paying contractors.)

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Case Study 4

Grant Participants

The College of Science has an NSF grant which provides for

award payments to all grant participants. This program is a direct

benefit to the university.

There are 25 grant participants who will be paid $150

each.

What is the best process to pay them?

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Grant Participants

Some of the grant participants are existing vendors.

Some of them are new vendors.

Two of the grant participants are employees of Texas State.

Which forms should be used?

FS-06 - Employee vs. Independent Contractor form

FS-01 - Vendor Maintenance form

FS-04 - Contracted Services Agreement

FS-03 – Contracted Services Payment voucher

AP-2 – Grant Participant form

PCR – Payments to employees of Texas State

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Independent Contractor Form (FS-06)

Not needed. Grant participants are not being paid as independent contractors.

Vendor Maintenance Form (FS-01)

Needed for new vendors. Completed by participant, submit to FI Master Data Center.

Vendor Maintenance Form (FS-01 or Direct Deposit Authorization form)

Needed for existing vendors if information has changed. Contact each participant to confirm current address and banking information.

Contracted Services Agreement (FS-04)

Not needed.

Contracted Services Payment Voucher (FS-03)

Not needed. (use AP-2, Grant Participant Stipend form instead.)

Grant Participant Stipend form (AP-2)

All participants can be listed on the same form with separate vendor numbers and payment amounts.

The grant participant form must include backup that explains the grant participant payment. Attach the pages from the grant contract, circling the payment type and description.

PCR Create a PCR to pay the two Texas State employees.

Nonresident Alien Tax Issues

Marcy YoungTax Specialist, Office of Payroll and Tax Compliance

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Paying Nonresident Aliens through Contracted Services

Honorarium (for B1/B2 nonresident aliens) The INS’ 9-5-6 honorarium rules:

Can only perform services at the university for 9 days or less. Can only have received payment from 5 other institutions within

the prior 6 month period.

Travel: Nonresident aliens may be paid or reimbursed for travel if they provide receipts.

J1 Scholars: Nonresident aliens with a J1 visa sponsored by another institution may be paid if permission is granted in writing by the sponsor’s Responsible Officer. (The Tax Specialist needs a copy of the DS-2019 form for the contact information)

Nonresident Alien Staff or Faculty: Nonresident aliens who are hired as employees by Texas State

University mayonly be paid through payroll.

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Forms for Nonresident Aliens:One-time payments to NRA visitors to Texas State:

Foreign National Information Form (FS-05)

NRA completes online, sends to T.S. via fax, mail or email.

Setup Meeting with Tax Specialist and NRA

When the NRA comes to campus, he/she meets with Tax Specialist.

Vendor Maintenance Form (FS-01)

Vendor completes form, prints and sends directly to FI Master Data Center.

Contracted Services Payment Voucher (FS-03) –

Account Manager and vendor complete form and send to Tax Specialist.

J1 sponsored by another university

need a copy of the foreign scholar’s DS-2019 form

Send a copy of this form to the Tax Specialist so that permission to pay the foreign scholar can be requested from the sponsor.

NRA Staff or Faculty Employee Packet, meet with Payroll NRA Specialist, PCR

NRA must have original I-9, W4, copy of DS-2019.

Workshop: Payment Requirements for International Employees and Independent Contractors

This is a workshop sponsored by the Office of Payroll and Tax Compliance. The dates are to be announced.


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Tax Withholding and Tax Treaties

Call Tax Specialist when planning for a foreign visitor

Tax Withholding - NRAs have tax withheld at 30% from honoraria paid, unless there is a tax treaty. Travel expenses paid with receipts are not taxable, therefore no tax is withheld.

Tax Treaties – With a tax treaty, no tax need be withheld, however, the Tax Specialist must apply for a taxpayer number (ITIN) and tax treaty exemption. Get paperwork signed while visitor is on campus. This process may take up to 30 days.

Certification of Original Passport and Visa – The Tax Specialist must see the original passport and visa or have a notarized copy on file, and complete a certification form for the IRS.

Vendor Maintenance form – The Tax Specialist reviews all new vendors who are NRA or a foreign corporations.

Case Study 5

The School of Journalism and Mass Communication at

Texas State held their annual Spanish Documentary Film

Festival, Punta de Vista a month ago.

They want to award two nonresident aliens as the

winners of best documentary film.

How do they begin?

One time payment to each person:

Juan Luis Montego, citizen of Bolivia, First Place ($1,000),

Viviana Chaco, Second Place ($500)47


Juan Luis Montego is a citizen of Bolivia and is a J-1

student studying at University of Texas in Austin. He created

the film in Bolivia. (First place, $1,000)

Viviana Chaco is a citizen of Argentina, and she came to

Texas State to participate in the film festival on a B1 visitor

visa. (Second place, $500)

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Mr. Montego

and Ms. Chaco

Foreign National Information Form

Ask each nonresident alien to complete this form before they come to Texas State, and return it to the Tax Specialist. It can be emailed, mailed or faxed.

Mr. Montego only

DS-2019 Ask the J-1 scholar to send his DS-2019 form to the Tax Specialist. This will allow the T.S. to ask permission of the sponsor.

Mr. Montego

and Ms. Chaco:

Setup meeting with Tax Specialist

Arrange for a meeting with the nonresident alien(s) and the Tax Specialist so that the T.S. can copy the necessary documents.

Form FS-01 Needed for each, assuming each nonresident alien is a new vendor. Completed by vendor, submit to FIMDC

Form FS-03 (Contracted Services Payment Voucher)

Needed. Complete this form for each award. 30% withholding may be required.

Forms not needed:

Form FS-06 Not needed.

Form FS-04 (Contracted Services Agreement)

Not needed.

Purchase Order Not needed.

Summary

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Forms

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Located on FI Master Data Center

webpage:

FS-01 - Vendor Maintenance form

FS-02 – Vendor Maintenance form for

staff & faculty. This is an

electronic form:http://www.txstate.edu/gao/fimd/fs02.html

Located on Accounts Payable webpage:

AP-2 – Grant Stipend form

Located on the Travel Office webpage:

Travel Expense Reimbursement form – This is a multi-part electronic form. We didn’t provide a copy.

Located on Tax Specialist webpage:

FS-03 - Contracted Services

Payment Voucher

FS-04 - Contracted Services

Agreement

FS-04-A – Addendum to contract

for changes to dates or amount.

FS-04-B – Addendum to contract

for Intellectual Property

FS-05 - Foreign National

Information Form

FS-06 - Independent Contractor

Determination

Where to Route Forms Vendor Maintenance Form (FS-01 or FS-02) – Vendor completes

form online, prints and sends directly to FI Master Data Center.

Employee vs. Independent Contractor Form (FS-06) Foreign National Information Form (FS-05) Payment Vouchers (FS-03, or AP-2) Contracted Services Agreement (FS-04) and Addendums

Account Manager sends these forms to the Tax Specialist.

SAP Purchase Requisition – Account Manager creates a requisition in the SAP Requisition system and sends fully executed contract to Purchasing office.

Travel Expense Reimbursement form – Account Manager sends this form to the Accounts Payable Travel office for all travel expense reimbursements.

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Review process

Tax Specialist Employee vs. Independent Contractor approval.

Contracts less than $25,000 and related payment vouchers for contracted services.

Payments to foreign persons.

Tax Specialist and Office of Sponsored Programs

Payments for subcontractors under grant and grant stipends.

Travel Office Travel for employees, contractors or grant participants.

Accounts Payable Payment Vouchers, prizes to students (cash not required to be spent on education).

VP, Finance and Support Services and Contract Compliance

Contracted Services over $25,000Consulting services under Texas definition

Purchasing Purchase requisitions for services and products

Financial Aid Educational Awards and Scholarships to Students.

Human Resources or Faculty Records

Gifts or Awards to Employees

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Other Tax Needs

Contact Tax Specialist for:

University’s W-9

University’s Tax Exempt Status

Research on tax issues

Hotel Tax Exemption – Available for University employees only. – See

Travel Website. http://www.txstate.edu/gao/ap/travel/

Sales Tax Exemption – Available for University business related

purchases. – See Tax Specialist website.

Closing…

Please complete the evaluation forms for us.

Thank you to all the presenters and participants!

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contracted personal services including consultants, speakers, and other services

Documents