Appendix - Ares - University of Maryland

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Appendix
6
Appendix
Topics:
Administrative Procedures – Miscellaneous Payment Requests
Sample Honoraria Documentation Paragraph
1099 Reportable Sub Codes
Accessing Invoice Payment Data Using FRSWeb and PROWeb
Guidelines to University of Maryland Consultant Contract
University of Maryland Policy and Procedures for Authorized Signatories on Financial
Documents
University of Maryland Policy and Procedures Concerning Food Purchases for Purposes Other
than Employee Travel and Resale
Symbol Key
þ Helpful hints
! Notes
Revised: April 17, 2001
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Appendix
ADMINISTRATIVE PROCEDURE
Subject:
Miscellaneous Payment Request
Responsible Administrative Office:
Comptroller, College Park
4100 Chesapeake Building
Applicable Forms:
Miscellaneous Payment Request
A.
Policy
The Miscellaneous Payment Request form and procedure is designed to simplify and
expedite processing payments for reimbursement and miscellaneous type transactions.
This process should not be used for the procurement of goods or services that can be
purchased with the UM Purchasing Card or require the issuance of a Purchase Order
(PO), Elf Small Dollar Procurement Order (SM) or Elf Master Contract Order (MC). The
UM Purchasing Card is the University’s primary tool for purchases made within
delegated purchasing authority.
B.
Transaction Samples
1.
The Miscellaneous Payment Request form is to be used for payment of items
such as, but not limited to:
(a)
Accreditation fees
(b)
Emergency student loans (Contact the Office of the Bursar)
(c)
Honoraria (e.g.; speaking engagements, participation in administrative or
program reviews, scholarly collaborations) and related stipends. If the
Honoraria is extended to an individual from a foreign country please
contact Joan Hoffman, Payroll Services (301)405-7477.
(d)
Payments for research using Human Subjects.
(e)
Licenses and permits for employees (e.g.; electricians, engineers,
notaries)
(f)
(g)
Petty Cash Reimbursements (See Fiscal & Business Affairs policy VIII6.00(E))
Miscellaneous contract payment on contracts not negotiated through
Revised: April 17, 2001 Procurement (e.g.; Legal Settlements)
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Procurement (e.g.; Legal Settlements)
2.
C.
(h)
Reimbursement for non-travel related expenses.
(i)
Payment for goods or services when a vendor does not accept the
Purchasing Card/SM/MC/Purchase Order.
Do not use the Miscellaneous Payment Request form for the following:
(a)
Payment for goods or services which should be handled through use of
the UM Purchasing Card or issuance of a Purchase Order, Elf Small
Dollar Procurement Order or Elf Master Contract Order.
(b)
Reimbursement of actual travel-related expenses (Use Elf Travel
Expense Reimbursement form).
(c)
Transactions which include a vendor’s contract or license agreement (visit
Procurement’s web site at www.purchase.umd.edu.
(d)
Professional consulting, and other services from a firm, partnership or
individual regularly in the business of providing such service. Follow the
guidelines to University of Maryland Consultant Agreement and if the total
value of the agreement will be $5,000 or less. If the consultant will not
accept the University Purchasing Card for payment, this transaction can
be processed on an SM form. (Guidelines to University of Maryland
Consultant Agreement are attached).
(e)
Fellowships, scholarships and other student financial aid assistance
(Contact the Office of Student Financial Aid).
(f)
Payment for services of a University employee or where and
employer/employee relationship exists. (Contact the Personnel office).
Procedures
1.
Required Supporting Documentation
(a)
For Honoraria, stipends and human subject research payment attach a
letter or document, which includes a paragraph describing the terms of the
agreement and authorized signatures of involved parties. (See attached
sample agreement).
(b)
For all other payments attach an invoice, receipt, or vendor’s document
indicating pricing terms. A list of attendees is also required for
reimbursements on university related events or business.
(c)
For reimbursements for meals that are not purchased through Dining
Services or using the Travel Card, attach the restaurant receipt. For all
meals that exceed the University’s established per diem rate, attach the
itemized receipt and the Department designee must approve the
Revised: April 17, 2001 reimbursement. (FY01 memo for Reimbursable Meal Rates for Domestic 6-3
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Appendix
reimbursement. (FY01 memo for Reimbursable Meal Rates for Domestic
Travel attached).
(d)
D.
For personal reimbursements to University employees, attach a copy of
the paid receipt. If an invoice is received and subsequently paid by the
employee, proof of payment such as a copy of the canceled check or credit
card payment receipt is required. State the nature of the purchase that
justifies why this would be an expense of the University of Maryland. The
individual receiving the reimbursement must sign the MPR form on the
line of requested by.
2.
The vendor’s social security number or federal employer identification
number must on the form. If the individual is of foreign origin, including
Canada, the Accounts Payable office will provide a vendor number.
3.
The vendor’s address cannot be a campus address with the exception of
petty cash reimbursements.
4.
If the vendor is requesting payment in foreign currency, type the
information in the section for additional comments/explanations.
5.
A valid FRS account number and sub code must appear in the appropriate
fields on the form.
6.
When reimbursing a University of Maryland employee please do not use a
1099 reportable sub code. (See attached list).
7.
Authorized signature must be an Authorized Department Signatory as
recorded on the UMCP Accounts Payable Authorization Card on file in
the Accounts Payable
Office. (Fiscal & Business Affairs policy
VIII-6.00(B) attached).
8.
Additional approvals are determined at the College level for Honoraria
and Human Subject Research Payments.
Forms
1.
Revised: April 17, 2001
Miscellaneous Payment Request Forms may be obtained from the
Comptroller’s Office, General Accounting Section, 4100 Chesapeake
Building (405-2597).
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Appendix
UNIVERSITY OF MARYLAND
College Park, Maryland
SAMPLE HONORARIA DOCUMENTATION PARAGRAPH
In any letter to an honorary recipient, include as a paragraph the following
information that will be used as back-up to the Miscellaneous Payment Request.
This will confirm our invitation to you to present a
_______________(lecture/seminar/colloquium) on the
subject ____________________on________________(date)
at the University of Maryland, College Park.** We can
offer you an honorarium of _____________(dollars). This
amount includes an estimated travel allowance of __________ (dollars).
which we hope will cover your expenses (or: In addition, your expenses
will be reimbursed after submission of receipts and completion of the
appropriate University forms to be furnished when you arrive). If this
arrangement is satisfactory to you, please return a copy of this letter to me
with your signature and the indicated information so that we may request
you check.
__________________
Signature of Speaker
___________________
Social Security Number
(or Visa Number for Non-U.S. Citizen)
(Attach a copy of the Visa for verification of Visa classification)
_________________________________
Print Name and Position/Title, Institution
_____________________________
_____________________________
Mailing Address
** If the honorarium payment is being made to an individual who is serving as a subject
in a research project, an appropriately worded sentence can be substituted.
Revised: April 17, 2001
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1099 REPORTABLE SUBCODES IN THE FRS DATABASE
EXPENSE CATEGORY
TECHNICAL & SPECIAL
FEES
SUBCODE
3110
3120
3130
3140
3150
MOTOR VEHICLES
3613
3615
OTHER LAND VEHICLES 3623
3625
AIRCRAFT
3633
3635
WATERCRAFT
3643
3645
CONTRACTUAL
3710
SERVICES
3712
3716
3717
3718
3720
3724
3726
3728
3730
3732
3734
3736
3738
3746
3747
3748
3750
3752
3754
3756
3758
3768
3769
3770
3771
3772
3773
3774
3776
Revised: April 17, 2001
DESCRIPTION
Honorariums
Outside Consultants
Research Study Grants
Prizes and Awards
Royalties
Maintenance & Repair
Garage Rent
Maintenance & Repair
Garage Rent
Maintenance & Repair
Hangar Rent
Maintenance & Repair
Boat/Ship Rental
Housekeeping
Building & Road Maintenance/Repair
Equipment Maintenance & Repair
Equipment Rental
Printing & Reproduction
Bookbinding/photo
Advertising – Admin
Studies & Consultants
Freight & Delivery
Temporary Employees
Sub Contract < $25,000
Sub Contract > $25,000
Care of Animals
Grounds Maintenance
Food Services
Conference Services
Approved Alcoholic Purchases
Medical/Physician Services
Other Contractual Services
Wind Tunnel Services
Advertising- Student
Agriculture
Athletic Event Officials
Institution Promotion/Development
Employee Relocation
Summer Program Reimbursement
Reimbursable
Sponsored Project Support
Recharge Center Reimbursement
UM Foundation Reimbursement
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CONTRACTUAL
SERVICES - D/P
FIXED CHARGES LAND
AND BUILDING
Revised: April 17, 2001
Appendix
3875
3880
3881
3882
3883
3884
3885
3886
3890
4970
5010
5050
5110
5112
5114
5130
5131
5132
5140
5150
5151
5152
5153
5154
5155
5230
5232
DP Contact Services Reimburse Funds
Administrative DP Contractual
Administrative DP Hardware/Lease
Administrative DP Hardware/Maint
Administrative DP Software/Lease
Administrative DP Software/Maint
Academic DP Contractual
DP Telecommunications Contractual
Word Processing Contractual
Rent
Land
Land Improvements
Buildings (constructed)
Professional Fees
Demolition
Additions & Major Renovations
Transfers for Construction & Renovations
Utilities Extension
Fixed Equipment
Project Accounting Design
Project Accounting Construction
Project Accounting Construction Contingency
Project Management Fee
Project Accounting Colla. Equipment
Project Accounting Miscellaneous
Improvements Other Than Building
Water Construction
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Appendix
ACCESSING INVOICE PAYMENT DATA USING FRSWeb and PROWeb
We used to have the ability to review our daily/monthly reports and identify the invoice number that
is associated with a vendor payment. In the current FRS system, the second reference field no
longer holds the invoice number. The following procedures will outline how you will be able to
access the data that is most useful to you by utilizing the FRS and Procurement web pages.
The FRS web page houses the data that pertains to all transactions that appear on the daily and
monthly FRS reports.
•
•
•
•
•
•
•
•
•
Login to the FRS web page located at http://www.frsweb.umd.edu or
http://www.ares.umd.edu.
Select data retrieval
From the data retrieval page select account inquiry
At the bottom of the account inquiry page, you will click on the drop box for Report and
select Report of Transactions. The Report of Transactions provides a list of all
transactions posted to each account.
Click on the enter account button.
Campus:
type the appropriate campus code 01=College Park
Account:
type the FRS account number
As Of:
click on the drop box and select the month end report that is to be reviewed.
The FRS web page will have 13 months of data available.
Click on the generate report button.
The FRS web page will bring forward the data for the time period that was selected. As you review
the report, please note the following important vendor payment information:
• Description – is the vendor’s name
• User id – is the voucher number that is assigned to the payment record
• Batch – is the vendor payment batch reference number
• Ref-1 – is the purchase order, SM, MC or RM number
You will need to either write down the voucher number that is in the User-id field or if you have
printed the report, highlight the User-id (voucher number).
The Procurement web page houses the data that pertains to all vendor payment transactions that
are paid through the Accounts Payable Module of FRS.
•
•
•
•
•
Login to the Procurement web page from http://ares.umd.edu, select Procurement and then
select Procurement Web System (FRS/FY01)
Select data retrieval.
Select payment inquiry. You can access report by keying the invoice, purchase order or
voucher number.
Key in the voucher number that appears on the Report of Transactions in the User-id
field.
Click the run button.
The Procurement web page will respond with the following information:
• PO number, invoice number, voucher number, campus code, FRS account, vendor name,
vendor number and the amount paid. For additional information:
• Click on the voucher number
• The additional information of A/P batch reference number, batch date, invoice date, invoice
receipt date and payment due date is now available for review.
Revised: April 17, 2001
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GUIDELINES TO
UNIVERSITY OF MARYLAND CONSULTANT AGREEMENT
PURPOSE OF CONTRACT- The standard University of Maryland consultant agreement is to be
used to document agreements between consultants and the University where the total value of
the agreement will be $5,000 or less. Do not use this agreement for honorariums, cultural
events, rental of physical space or equipment, game rentals or exhibitors.
STATEMENT OF WORK: The Consultant should provide a written work statement outlining
what is intended to be accomplished, dates by which milestones will be completed, who –
specifically – will do the work, where the work will be performed, and the general methodology
for accomplishing the tasks. The Statement of Work should be labeled Attachment #1 –
Statement of Work and attached to the agreement. The Statement of Work is subject to the
approval of the University’s representative.
MODIFICATIONS TO CONTRACT: The attached agreement has been preapproved by
University’s Department of Procurement and Supply. Many of the terms are mandatory and
protect authorized University signatories from potential legal problems. If a consultant requests
modifications to the contract, you must receive prior written approval from Procurement which
will consult with Legal Affairs, if necessary. If a consultant insists upon using his or her own
agreement, that agreement must be reviewed and signed by Procurement and Supply.
RIDERS: Many consultant agreements will require the use of riders to specify matters such as
responsible people, deliverables, milestones and payment schedules. Those riders must be
attached to the agreement.
PROCESSING: The sponsoring University department completes two original agreement forms,
has the consultant sign both copies, then reviews the agreement to ensure that the agreement
satisfies their requirement and no modifications have been made, and counter signs the
agreement forms. If the consultant will not accept the University Purchasing Card for payment,
attach an SM form. The sponsoring department should retain a copy of the executed contract
for its files. If the consultant modifies the agreement, forward the agreement to the
Department of Procurement and Supply for review and signature.
QUESTIONS: Copies of the Consultant Agreement are available from the Office of Procurement
and Supply (301-405-5813). Questions about Procurement's functions should also be directed to
Procurement at that number. Questions relating to payment should be directed to the Office of
the Comptroller, Accounts Payable (301-405-2634).
IS THE CONSULTANT AN EMPLOYEE OR AN INDEPENDENT CONTRACTOR?
The Consultant Agreement form should NOT be used if the individual is considered to be an
employee by the Internal Revenue Service. The legal analysis of this issue may be complex.
Generally, if the answer to any of the following questions is yes, in most cases the individual is
considered to be an employee. However, all Departments should consult with the President’s
Legal Office before making the final determination as to the proper classification, and whether
use of a Consultant Agreement form is appropriate.
Revised: April 17, 2001
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Factors supporting classification as an employee:
Ø Is the individual an employee of the University of Maryland or of any other agency,
department, public corporation, instrumentality or independent unit of the State of
Maryland?
Ø Is the individual working exclusively or substantially full-time for the University?
Ø Are the services normally performed or can they be performed by a University employee?
(training, etc.).
Ø Are the services of the individual integrated into the operations of the University?
Ø Is the University providing long-term assistance to the individual such as additional
personnel, support, supplies, equipment, tools, office space, etc, and/or does the individual
receive reimbursement for travel and business expenses?
Ø Is the University providing on-going training and direction concerning how to complete the
task? Or is the individual getting more than general directions and the objectives of the
task?
Ø Does the prospective consultant report to a University staff member who has the right to
control how, when and where the individual does his/her work?
Ø Is there a regular or on-going relationship with the prospective consultant? For example, are
you hiring the individual for more than a one-time task and is he/she getting paid on an
hourly, daily or weekly basis?
Ø Is the prospective consultant using experience or expertise gained as a current or previous
employee of the University to provide the service?
Ø Can the consultant quit prior to completion of the project without incurring any legal
liability?
Ø Can the consultant be terminated at will by the University?
Factors Supporting Classification As An Independent Contractor:
Ø Consultant maintains a separate business with his own work facility, equipment, materials or
similar accommodations;
Ø Consultant holds or has applied for a federal employer identification number, unless he is a
sole proprietor who is not required to obtain a federal employer identification number;
Ø Consultant performs or agrees to perform specific series or work for a specific amount of
money and controls the means of performing the services or work;
Ø Consultant incurs the principal expenses related to the service or work that he performs or
agrees to perform;
Ø Consultant is responsible for the satisfactory completion to work or services that they
performs or agrees to perform and is or could be held liable for failure to complete the work
or services;
Ø Consultant receives compensation for work or services that he performs for a commission or
on a per-job or competitive-bid basis;
Ø Consultant may realize a profit or suffer a loss in connection with performing work or
services; and
Ø Consultant has continuing or recurring business liabilities or obligations.
(2/01)
Revised: April 17, 2001
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UNIVERSITY OF MARYLAND
Contract No.:
This Agreement is entered into between _______________________________________________________,
(hereinafter [referred to as] “Contractor”) and the University of Maryland, College Park, Maryland 20742
(hereinafter [referred to as] “the University”), a public corporation and independent unit of the State of Maryland.
1.
Scope Of Work:
See Attachment #1 for Statement of Work.
Consultant should provide a written work statement outlining what is intended to be accomplished, dates
by which milestones will be completed, who – specifically – will do the work, where the work will be performed, and
the general methodology for accomplishing the tasks. The Statement of Work should be labeled Attachment #1 –
Statement of Work and attached hereto. The Statement of Work is subject to the approval of the University’s
representative.
2.
Compensation and Method of Payment
Contractor’s Federal Tax Identification Number or Social Security Number is
____________________________.
INVOICING – Invoices in triplicate shall be provided to the University’s designated representative. If the
contractor does not accept the University’s Procurement Card, then the University representative must prepare a
separate small procurement order. The purchase order number or SM order number must appear on all
invoices.
3.
Term
The contractor shall provide delivery within ______________ days from the date this agreement has been
signed by both parties.
4.
Delivery and Acceptance
Delivery shall be made in accordance with the scope of work and specifications. The University, in its sole
discretion, may extend the time of performance for excusable delays due to unforeseeable causes beyond the
Contractor’s control. The University unilaterally may order in writing the suspension, delay, or interruption of
performance hereunder. The services listed in the scope of work and specifications shall be delivered to the
point or points specified prior to, or on the date specified in this Contract. Any services that fail to meet the
specifications shall be rejected. The University reserves the right to purchase replacement services in the open
market and charge the Contractor for any excess price paid for the replacement, plus applicable expenses, if
any.
5.
Maryland Law Prevails.
The laws of Maryland shall govern the interpretation and enforcement of this Contract.
6.
Non-Hiring of State Employees
No employee of the State of Maryland or any unit thereof, whose duties as such employee include matters
relating to or affecting the subject matter of this contract, shall, while so employed, become or be an employee
of the party or parties hereby contracting with the State of Maryland or any unit thereof.
7.
Insurance
If insurance is required by the University, the Contractor shall maintain, during the term hereof, Workmen’s
Compensation, Personal Injury and Property Insurance, and if the contract requires use of an automobile,
Automobile Liability Insurance, in amounts required by statute. Contractor shall also require its subcontractors,
if any, who enter University premises to maintain such insurance. Contractor and its subcontractors shall
furnish the University, upon request, with copies of policies or other satisfactory proof of insurance.
8.
University Rules and Regulations
Contractors and subcontractors, if applicable, while on University premises, shall comply with all University
rules and regulations. Contractor shall become familiar with University procedures governing delivery, receipt
and storage of materials at the work site, if applicable, so as not to unduly interfere with University operations.
Contractor shall not stop, delay, or interfere with the University work schedule without the prior approval of the
University’s designated representative.
Revised: April 17, 2001
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9.
Appendix
Independent Contractor
It is understood and agreed that Contractor is an independent contractor and not an employee of the University.
The University will not withhold income taxes, social security or any other sums from the payments made to the
Contractor herein. The Contractor shall in no way hold himself out to any third person as an agent of the
University. All persons furnished by Contractor shall be considered solely its employees or agents and
Contractor shall be responsible for payment of all unemployment, social security and other payroll taxes,
including making contributions when required by law.
10. Disputes
Pending Resolution of a claim, the Contractor shall proceed diligently with the performance of the contract in
accordance with the procurement officer’s decision. Disputes that cannot be settled promptly may be addressed
to the University of Maryland, Department of Procurement and Supply, 2113-R Chesapeake Bldg, College
Park, MD 20742. Telephone 301-405-5813.
11. Termination for Default.
If the Contractor fails to fulfill its obligation under this contract properly and on time, or otherwise violates any
provision of the contract, the University may terminate the contract by written notice to the Contractor. The
notice shall specify the acts or omissions relied upon as cause for termination. All finished or unfinished work
provided by the Contractor shall, at the University's option, become the University's property. The University
shall pay the Contractor fair and equitable compensation for satisfactory performance prior to receipt of notice
of termination, less the amount of damages caused by Contractor's breach. If the damages are more than the
compensation payable to the Contractor, the Contractor will remain liable after termination and the University
can affirmatively collect damages. Termination hereunder, including the determination of the rights and
obligations of the parties, shall be governed by the provisions of USM Procurement Policies And Procedures.
12. Termination for Convenience.
The performance of work under this contract may be terminated by the University in accordance with this
clause in whole, or from time to time in part, whenever the University shall determine that such termination is
in the best interest of the University. The University will pay all reasonable costs associated with this contract
that the Contractor has incurred up to the date of termination and all reasonable costs associated with
termination of the Contract. However, the Contractor shall not be reimbursed for any anticipatory profits that
have not been earned up to the date of termination. Termination hereunder, including the determination of the
rights and obligations of the parties, shall be governed by the provisions of the USM Procurement Policies and
Procedures.
13. Nondiscrimination in Employment
The Contractor agrees not to discriminate in any manner against an employee or applicant on the grounds of
race, color, religion, creed, age, sex, marital status, national origin, ancestry, or physical or mental handicap.
14. Delays and Extensions of Time
The Contractor agrees to prosecute the work continuously and diligently and no charges or claims for damages
shall be made by it for any delays or hindrances from any cause whatsoever during the progress of any portion
of the work specified in this Contract.
15. Entire Agreement
This Agreement, Attachment #1, and the University’s standard contract terms and conditions, which are hereby
incorporated by reference (and are available on the internet at
http://www.usmd.edu/Leadership/BoardOfRegents/Bylaws/SectionVIII/VIII300.html – see Policy and Procedures
Appendix A) contain the entire agreement of the parties and supersede all prior agreements and understanding, oral
or otherwise, between the parties. No modification or amendment of this Agreement shall be effective unless the
same shall be in writing duly executed by all parties hereto.
AGREED TO BY: The University of Maryland
By:
AGREED TO BY: (Contractor)
By:
(Signature)
(Signature)
(Printed Name)
(Printed Name)
(Title)
Revised: April 17, 2001
(Date)
(Title)
(Date)
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The University of Maryland Policy and Procedures for Authorized Signatories on Financial
Documents can be located at:
http://www.inform.umd.edu/CampusInfo/Departments/PRES/policies/viii600b.html
The University of Maryland Policy and Procedures Concerning Food Purchases for Purposes
Other than Employee Travel and Resale can be located at:
http://www.inform.umd.edu/CampusInfo/Departments/PRES/policies/viii600d.html
Revised: April 17, 2001
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