Reimbursement will only be made at the state or funding agency allowed rates for mileage, hotels, etc., regardless of the actual cost. Compensation for the performance of services equal to or greater than $600, along with any expenses included in the total contract amount not specifically identified, will be reported to the Internal Revenue Service on a 1099 Form as taxable income. Significant expenses, such as airline tickets and lodging may be paid directly on behalf of the contractor using a Purchase Order. The MOA contract number needs to be included on the Purchase Requisition and the expenses need to be listed and identified as being paid by a Purchase Order on the MOA. If additional expenses are not included in the total contract amount and are not paid on a Purchase Order, then the PI needs to check that they will be paid in addition to the contract amount on the MOA and identify those expenses and their estimated costs. Expenses incurred that are not identified on the MOA cannot be reimbursed without a receipt regardless of whether or not a receipt is normally required. Students may not be paid on MOAs. When working under an MOA, the contractor is not considered an employee of the university and is, therefore, not covered under Worker’s Compensation. Stipend Payments When payments are made to non-university employees who have participated in a grant or contract program for purposes other than to provide services (i.e.: classroom teacher) an A-19 invoice voucher must be prepared, signed by the PI, and forwarded to the OGRD for processing. Some important tips to consider when completing the A-19 form: The proper name of the grant or contract program should be indicated in the agency box. If the checks are to be picked up rather than mailed to the individual receiving payment, this should also be noted along with the name and campus extension number of the individual who will be picking up and distributing the checks to the individuals listed on the A-19 invoice voucher. The date the checks are to be picked up should be included on the invoice voucher, if applicable. A brief explanation of the reason for the payment should be provided. The PI or designee should sign and date the agency approval box.
Reimbursement will only be made at the state or funding agency allowed rates for mileage, hotels, etc., regardless of the actual cost. Compensation for the performance of services equal to or greater than $600, along with any expenses included in the total contract amount not specifically identified, will be reported to the Internal Revenue Service on a 1099 Form as taxable income. Significant expenses, such as airline tickets and lodging may be paid directly on behalf of the contractor using a Purchase Order. The MOA contract number needs to be included on the Purchase Requisition and the expenses need to be listed and identified as being paid by a Purchase Order on the MOA. If additional expenses are not included in the total contract amount and are not paid on a Purchase Order, then the PI needs to check that they will be paid in addition to the contract amount on the MOA and identify those expenses and their estimated costs. Expenses incurred that are not identified on the MOA cannot be reimbursed without a receipt regardless of whether or not a receipt is normally required. Students may not be paid on MOAs. When working under an MOA, the contractor is not considered an employee of the university and is, therefore, not covered under Worker’s Compensation. Stipend Payments When payments are made to non-university employees who have participated in a grant or contract program for purposes other than to provide services (i.e.: classroom teacher) an A-19 invoice voucher must be prepared, signed by the PI, and forwarded to the OGRD for processing. Some important tips to consider when completing the A-19 form: The proper name of the grant or contract program should be indicated in the agency box. If the checks are to be picked up rather than mailed to the individual receiving payment, this should also be noted along with the name and campus extension number of the individual who will be picking up and distributing the checks to the individuals listed on the A-19 invoice voucher. The date the checks are to be picked up should be included on the invoice voucher, if applicable. A brief explanation of the reason for the payment should be provided. The PI or designee should sign and date the agency approval box.
Post%20Award%20Manual%202013%20ACTIVE.docx