Skip to main content

Direct Pay Payments

A Direct Pay Form is used to pay for specific types of expenditures. Please remember that most goods and services should be purchased through EZ-Buy using the Showcased Suppliers or using the Non-Catalog Form or by using a P-Card.

You can log into EZ-Buy here: EZ-Buy

Direct Pays will normally be processed and paid within five business days after they have been submitted and approved by the department.   Please factor in this time requirement if you have a specific due date for a payment.  Checks are only printed once a day, usually before 8 a.m. Exceptions include any Direct Pay where additional information is required from the Department.   

Note: If the payee named on the Direct Pay form has established direct deposit as their method of payment, funds will be electronically transferred to the payee's account.

If you have a payment to make and it does not fit any of the categories below, contact Purchasing Services at 797-1033.

Click on any of the categories below to access information and procedures for your Direct Pay.


Click here to review moving procedures for new employees.

For your individual tax purposes, please refer to IRS Moving Expense Form 3903. (www.irs.gov)


A Travel Direct Pay should be used for the following:

  • Pay a vendor for travel related expenses.
  • If someone other than the traveler pays for a portion of the trip and needs to be reimbursed they can submit this form in EZ-Buy with the appropriate documentation.
  • If there is a travel related contract which you are requesting payment and needs to be signed or has already been signed, the department needs to contact Purchasing Services at 797-1033 before payment can be issued.

Required information and documentation to process the direct pay:

  1. The name and A# of the vendor or person being paid.
  2. For new suppliers please fax a completed W-9 from the vendor to 435-797-1089.
  3. The address where the check is being sent.
  4. An approved TA or TR number.
  5. The itemized receipts for the reimbursement or the itemized invoice from the vendor.

 

(Click on the link below to log into EZ-Buy for the Direct Pay form)

Travel Related Expense Direct Pay Form


Royalty payments are payments for the use of intangible property such as patents, copyrights, trade names, and trademarks. Payments for an author's services (e.g., presenter fees) are not considered royalty payments. Direct Pay forms are the appropriate payment form to make royalty payments even if the payee is an employee of the University.

The University complies with IRS regulations by reporting royalty payments of $10 or greater to any person during a calendar year on Form 1099-MISC.

Required information to process the Direct Pay:

  1. The name and A# of the vendor or person being paid.
  2. For new suppliers please fax a completed W-9 from the vendor to 435-797-1089.
  3. The home mailing address of the vendor or person.
  4. Use account code 712501

(Click on the link below to log into EZ-Buy for the Direct Pay Form)

Royalty Payment Direct Pay Form


People who participate in research projects are sometimes compensated for their time, effort and expenses. They can be paid in the form of money, gift certificates or products. Payment made for participation in studies is not considered a benefit; it is a recruitment incentive.

Payment for participation in a research project may include being paid to answer a survey or for taking part in a food tasting project. Occasionally, a research project will include funding to provide a type of public benefit. For example, teachers may be recruited to attend specific training for special needs children. The teachers receive payment for their participation. Other public benefit funding may include covering the cost of educational classes for a targeted range of participants. All of these examples represent payments made to research participants.

Payments made to research participants will be processed the same regardless of employee status. The withholding of payroll taxes for employees will happen after the fact and will be reflected in the employee's next paycheck. These payments are considered additional compensation and will be included in the employee's total income for the year.

Methods of Payment to Participants


Payment by Cash

A researcher may decide to offer small cash payments to participants. Only the Controller's Office has the authority to establish a temporary advance of cash to be used to pay research participants. For procedures to obtain, operate and close this type of cash advance fund, please click on Research Cash Advance Fund.

Payment by Direct Pay

Payments to research participants can be processed by using the Direct Pay Form in EZ-Buy. This includes all participants even if they are a student or employee of the University.
Required information to process the Direct Pay:

Required information to process the Direct Pay:

  1. The name and A# of the vendor or person being paid.
  2. For new suppliers please fax a completed W-9 from the vendor to 435-797-1089.
  3. For IRB's (Institutional Review Board) please list the IRB number on the Direct Pay. A completed W-9 is not required.
  4. The home mailing address of the person being paid.
  5. Use account code 712115
  6. The name of the research project, unless it is an IRB, listed as the business purpose.

 

(Click on the link below to log into EZ-Buy for the Direct Pay Form)

Research Participant Direct Pay Form


This Direct Pay Form may be used for people who are providing services for the University as a performer, referee, or judge. Examples include (but are not limited to): 

  1. Playing a musical instrument for an awards program
  2. Performing as a comedian or magician
  3. Refereeing a soccer or basketball game
  4. Judging a rocket or baking contest

Payment to a USU Employee

If paying a University employee, please contact Accounts Payable at 797-1011 before processing payment.


Payment to a Non-USU Employee

If the person being paid as a performer, referee, or contest judge is not an employee of Utah State University, use the Direct Pay Form EZ-Buy link below. The University complies with IRS regulations by reporting payments that total $600 or greater over the span of a calendar year on Form 1099-MISC.

Required information to process the Direct Pay:

  1. The name and A# of the vendor or person being paid.
  2. For new suppliers please fax a completed W-9 from the vendor to 435-797-1089.
  3. The home mailing address of the person being paid.
  4. Use account code 712110
  5. Business purpose for the payment.

 

(Click on the link below to log into EZ-Buy for the Direct Pay Form)

Performers, Referees, and Judges Direct Pay Form


USU Students are defined as those persons who are registered at Utah State University and are pursuing a degree.  A USU student may be an undergraduate or graduate student.

Payments to students often have implications involving financial aid and/or tax reporting. This document provides guidelines for determining the type of payment based on criteria instead of common terms. Once a payment type has been identified, the procedure is listed so that payments can be processed quickly and appropriately. Types of payments may include payment for student-provided services, scholarships, tuition awards, fellowships, stipends, prizes or reimbursements.


USU Student Payment Categories


All payments to USU students must fall into one of these categories:

USU Student Stipends

USU student stipends are processed through the Financial Aid Office, you can contact them at: 435-797-0173.

Non-USU Student Stipends

A non-qualified scholarship for a student enrolled in an institution other than Utah State University can be paid using this form. Stipends are issued for educational expenses other than tuition, fees, and books.

(Click on the link below to log into EZ-Buy for the Direct Pay Form)

Non-USU Student Stipend Direct Pay Form

 

Services

The term "services" is used to mean "studies, research, or other activities conducted primarily for the benefit of the University or other grantor." Some examples of students receiving payment for services may include but are not limited to; teaching assistants, research assistants/technicians, administrative assistants, and lecturers.

Services/Compensation

If ANY of the following criteria are true, it is a payment for services:

* Employee-employer relationship: The University has the right to direct the student's work, including when, where and how the work will be done and what the final product will be. (This does NOT include educational guidance.)

* Essential Position: Students serve in the capacity of instructor, graduate assistants, and laboratory technicians or in other roles for which the University, in the absence of the student, would need to use employees or contractors.

* Conditions of Pay: Pay is based upon hours or percentages of time worked performing assigned job specific duties.

* Contract Fulfillment: The services are performed in fulfillment of the University's contractual obligations with outside entities under which the recipient is required to produce specific deliverables.

Note: A student who provides services to the University MUST be classified as either an employee or independent contractor. There are additional requirements that have to be met for students who provide services, so please contact either Human Resources or Student Employment as noted below.

How to Process Payments to Students for Services:

Contact Human Resources at 797-1810 if any of the following is true:
* Benefits are to be paid; or
* Employment is 100 percent time.

Contact the Student Employment Office at 797-0184 if any of the following is true:
* Benefits are not to be paid; or
* Employment is less than 100 percent time.


Non-Academic Tuition & Fees

Payment made to attend a conference, seminar or other meeting on campus is not considered to be academic tuition and fees. The rules for refunds for non-academic tuition and fees are established by the hosting department or organization. Departments or organizations should use a Direct Pay Form to process refunds.

Refunds of All Other Fees and Deposits

Fees or deposits are sometimes required of University employees or students. An employee or student may qualify for a refund of the fees or deposits depending upon circumstances such as the termination of employment.

Refunds of fees or deposits should be processed by Direct Pay. Examples include but are not limited to the refund of key deposits, refund of parking fees, or refunds of security deposits.

Required Information and Documentation to Process the Direct Pay:

  1. The name and A# of the vendor or person being paid.
  2. For new suppliers please fax a completed W-9 from the vendor to 435-797-1089.
  3. The home mailing address of the vendor or person.
  4. The title of the conference, seminar, or type of refund.
  5. The name of the hosting department or organization.
  6. Documentation showing the original payment. (Required)
  7. Refunds must be processed and credited against the original index and account code where tuition & fees were deposited.

(Click on the link below to log into EZ-Buy for the Direct Pay Form)

Refunds of Fees and Deposits Direct Pay Form


Prizes and Awards may be given to students, employees, and non-employees.

Awards Given to Students
If an award is being given to a student, please fill out and attach a Student Gift and Award Form to the requisition. If the student is also an employee of the University, payroll taxes will be withheld from their next paycheck.

Employee Award

Policy 505 - "Employee Gifts and Awards" provides specific guidelines on the type of gifts or awards that can be given to employees.

Awards in the form of cash (including gift certificates) are taxable to the employee. Employees will receive the full award amount. Payroll taxes will be withheld from the employee's next paycheck. Please fill out and attach a completed Employee Gifts and Awards Form to the requisition.

Non-USU Employee Award

The University complies with IRS regulations by reporting payments, including awards, that total $600 or greater over the span of a calendar year on Form 1099-MISC.

Required Information and Documentation to Process the Direct Pay:

  1. The name and A# of the recipient of the award.
  2. For a new recipient (non-employee) please fax a completed W-9 to 435-797-1089.
  3. Recipient's home mailing address.
  4. For all employees a completed Employee Gifts and Awards Form.
  5. Description and name of award.
  6. Use account code 714600

(Click on the link below to log into EZ-Buy for the Direct Pay Form)

Prize and Award Form


An honorarium is a payment to a non-employee in recognition of a special service, the purpose of conferring distinction, or to symbolize respect, esteem, or admiration for which custom or propriety forbids a price to be set or where no expectation exists for payment. Honorarium payments are for a specific one-time service and are after the fact transactions. They may not be used to pay for any services where a price is negotiated. The types of honorarium payments may include, but are not limited to:

1. A guest lecturer.
2. A musical demonstration related to Music Department Instruction.
3. A guest speaker at a commencement exercise or other similar function.

The types of activities that are not honorarium payments may include, but are not limited to:

1. Performance fee payments.
2. Payments to students.
3. Payment to a lecturer who teaches for an entire semester or who teaches a series of lectures.
4. Payment to an independent consultant or independent contractor. These are individuals of proven professional or technical competence who provide primarily professional or technical advice to the University. The University does not control the manner of performance or the result of the service.

There are special document requirements if the honorarium is being paid to a foreign visitor. Please see Foreign Visitor Honorarium, found below.

The IRS considers honorarium payments to be non-employee compensation. The University complies with IRS regulations by reporting non-employee compensation that totals $600 or greater over the span of a calendar year on Form 1099-MISC.

Required information and documentation needed to process the Direct Pay:

  1. The name and A# of the vendor or person being paid.
  2. For new suppliers please fax a completed W-9 from the vendor to 435-797-1089.
  3. The recipient's home mailing address.
  4. A written reason/explanation for requesting an honorarium payment.
  5. Use account code 712110

(Click on the link below to log into EZ-Buy for the Direct Pay Form)

Honorarium Direct Pay Form


Utah State University (USU) must comply with Internal Revenue Service Regulations in connection with withholding and reporting of tax on nonresident aliens. The reporting and taxation requirements of nonresident aliens are very complex. These guidelines will help individuals and departments meet their reporting and taxation requirements.

 

 


Introduction


Before any arrangements are made with the foreign visitor or company, contact the Controller's Office at 797-1045 to discuss the immigration and payment requirements. If the foreign visitor is brought to USU for longer than nine days, the Office of International Students and Scholars (OISS) needs to be contacted at 797-1124. Because of the complicated tax laws and regulations for these payments, we strongly request that you review these procedures and contact the Controller's Office well in advance of making a payment request. Having the correct documentation will make the process much easier and faster.

Payments made to or on behalf of a nonresident alien may be reported to the Internal Revenue Service (IRS). In addition, all payments are subject to federal income tax withholding unless they are specifically exempted by either U.S. tax law or by an income tax treaty. (Note: there are tax treaties with over 60 countries, each of which is unique, different, and can change frequently.)

USU departments need to ask the following questions before services are performed:

  1. May the University accept services from a foreign visitor?
  2. May the University pay a foreign visitor?
  3. Should taxes be withheld from a foreign visitor's payment?

 

  • When a grant involves paying a foreign visitor the Sponsored Programs Office should be contacted at the time of proposal (797-1226).

 

The following provides information on immigration requirements and taxation of a foreign visitor when paying an honorarium, stipends/fellowships, other payments, or travel reimbursement.

Examples

 

  • Examples of payments made to nonresident aliens include, but are not limited to:
    • Wages/Compensation
    • Stipends /Fellowships
    • Travel & Expense Reimbursements
    • Scholarships (Note: Payments do not have to be paid in cash; credits to a student's account are included under these requirements.)
    • Independent Contractor Payments
    • Royalties/Commissions
    • Honoraria/ Prizes/Awards
    Honoraria, stipends/fellowships, travel reimbursements, and other payments to a foreign visitor need to be in compliance with current immigration status requirements and with certain tax regulations.

 

Requirements


Any payment being made to a nonresident alien requires special attention and handling. Below is a summary of the requirements for paying a nonresident alien. In order to receive a tax treaty benefit the individual must have a social security number (SSN) or a US Tax Identification Number (TIN). Payments being made for a scholarship (tuition, books, and fees) do not require a SSN or TIN.

PAYMENT TYPE NO TAX WITHHELD TAXES WITHHELD FORMS NEEDED TAX FORM ISSUED TO INDIVIDUAL EXAMPLES TAX STATUS
WAGES/ COMPENSATION
(Employment status based on VISA type)
Recipient's country of origin has a current tax treaty with the U.S. government (Documentation of residency, VISA/Immigration status & eligibility of employment is required). Recipient's country of origin does not have a current tax treaty with the U.S. government. I-9, W-4 if wages are not exempt under a tax treaty, Form 8233 if wages are exempt under a tax treaty, and SSN 1042-S if all or some exempt tax treaty; W-2 if taxable or partially taxable (often both forms are required)   Graduated Federal withholding rates if wages are taxable.
STIPENDS/ FELLOWSHIPS (NON-QUALIFIED SCHOLARSHIPS)
Students Only
Recipient's country of origin has a current tax treaty with the U.S. government (USU department required to provide documentation of recipient's residency and VISA/Immigration status). Recipient's country of origin does not have a current tax treaty with the U.S. government. W-8BEN and SSN or ITIN 1042-S Room and board for scholar athletes.
Stipends for living expenses including meals, lodging, and other personal items. Medical insurance premiums paid to insurance companies.
14% if not exempt under a tax treaty.
SCHOLARSHIPS (QUALIFIED) According to IRC Section 117 taxes are no longer withheld.       Tuition, fees, books, and course-related materials.  
TRAVEL & EXPENSE REIMBURSEMENTS USU department has followed the current USU Travel Policy. USU department is unable to follow the current USU Travel Policy. TA & TR in the Travel & Expense System 1042-S if the USU Travel Policy is not followed. Visiting Professor for seminar or lecture. Not taxable if the USU Travel Policy is followed.
INDEPENDENT CONTRACTOR, SERVICE CONTRACTS, HONORARIA/ PRIZES/ AWARDS Recipient's country of origin has a current tax treaty with the US government (USU department required to provide documentation of recipient's residency and VISA/Immigration status) Recipient's country of origin does not have a current tax treaty with the US government W-8BEN, Form 8233 if exempt under tax treaty; copy of I-94 and passport, and SSN or ITIN 1042-S Technical or Specialty Services for a project. Foreign Speaker. 30% if taxable.
ROYALTIES/ COMMISSIONS Recipient's country of origin has a current tax treaty with the US government (USU department required to provide documentation of recipient's residency and VISA/Immigration status) Recipient's country of origin does not have a current tax treaty with the US government W-8BEN and SSN or ITIN 1042-S Royalty payments on a patent. 30% if taxable.

 

Required information & documentation needed to process the check request for payments to Foreign Visitors:

  1. A Form W-8BEN should accompany the check request.
  2. If a nonresident alien is exempt from federal income tax withholding because of either U.S. tax law or a tax treaty, the department needs to send the appropriate form with the check request:
    • Form 8233 - Compensation (independent contractors and employees) and related payments.
    • Form W-8BEN Part II- Scholarship, fellowship (no service), royalties and other payments.
    • Resources in the Controller's Office are available to complete these forms. Contact the Controller's Office at 797-1045.
  3. A completed Foreign Visitor Information Form.
  4. Use account code 712113.
  5. A written reason/explanation for requesting a payment to a foreign visitor.

This category includes reimbursements to people, including employees, who have spent personal funds on appropriate University business-related items.

Reimbursements should not be used for purchases that cost $5,000 or more without Purchasing's approval.

The University prefers that employees use EZ-Buy and/or P-Cards for University related purchases for the following reasons:

1. Internal Controls.

2. Cost of Utah State Sales Tax.

3. Savings with State Contracts.

Request for Meals and Entertainment Reimbursement

Employees may be reimbursed for qualified meals and entertainment expenses and should use the Post Meals Form in EZ-Buy. Policy 516 - "Meals & Entertainment" provides detailed information about these types of expenses.

Alcohol

When meals and entertainment include alcohol purchases, i.e., candidate entertainment, development activities, etc., employees can be reimbursed through the Post Meals Form in EZ-Buy.

To be reimbursed using the Post Meals Form, an employee must provide 1) an itemized receipt for purchase, 2) and an index not funded by state appropriation or a federal fund agency. (If the funding source is not clear, contact Accounts Payable in Controllers at 797-1045.)

Required information & documentation to process the Reimbursement or Post Meals Form:

  1. The name and A# of the person being reimbursed.
  2. For a new recipient please fax a completed W-9 to 435-797-1089.
  3. The home mailing address of the person being paid.
  4. An itemized receipt.
  5. A written explanation of the business purpose.

(Click on the line below to log into EZ-Buy)

Reimbursement or Post Meals Form


Under Internal Revenue Code (IRC) 132 a gift card, gift certificate or a prepaid Visa/MC is considered a cash or cash equivalent fringe benefit. This type of fringe benefit is additional compensation and taxable to an employee, non-employee, student, or research participant.

Click on any categories below to access information for each type of gift card and the requirements needed to purchase.

Students
USU Employees
Non USU Employees/ Non-Confidential Research Participants
Confidential Research Participants

Required Signatures for Direct Pay Forms

Signatures are required from both the preparer of the form and the authorizer. The "authorizer" is the person who has primary responsibility for the index being charged for the expenditure. This person can be the department head or other authorized administrator, the business manager/officer, or the principal investigator.

The preparer of the check request and the authorizer cannot be the same person. Any person being paid on a check request form cannot sign as the authorizer. A supervisor or other authorized administrator signature is required.

Gift Card/Certificates to Students

The University complies with the IRS Regulations by reporting payments that total $600 or more over the calendar year on the 1099-MISC Form. The Internal Revenue Service considers gift cards to be non-compensatory taxable income to the student. These payments may be considered income when determining a student's financial aid package and have an impact on other need-based financial aid the student may receive.

The department is encouraged to issue a check to the student in lieu of a gift card by following the USU Student Prize and Awards Direct Pay Procedure, but if the department chooses to purchase a gift card for the student the following information and documentation is required:

 

  1. The name and A# of the student receiving the gift certificate.
  2. The home mailing address of the student.
  3. A written description of the gift certificate.
  4. A completed Taxable Gifts and Awards Form for the Students.
  5. Use account code 714605

 

Gift Cards for Students:


USU Student Gift Card/Certificate Direct Pay Form

The check will need to be picked up at the Cashier's Office in the TSC room 248 for the department to purchase the gift card.

P-card

A gift card may be purchased with a p-card. The p-card statement needs to include the receipt for the gift card and also a copy of the Taxable Gifts and Awards Form for Students. (The original is sent to the Controller's Office UMC 2400). The student will receive the full amount of the gift card; if the student is an employee, the taxes will be taken out of their next paycheck. If the student is not an employee, a 1099-MISC Form will be sent to them if the amount received over the calendar year is over $600.

Gift Card/Certificates to Employees

Gift Cards are considered cash equivalent and taxable to the employee. The employee will receive the full amount of the gift card, but payroll taxes will be withheld from the employee's next paycheck. Any compensation, with the exception of payment for Royalties (see Royalty Payments), is considered taxable under IRS Regulations. There is no "minimum amount" payment that is considered tax-free. This is true even if the compensation is not part of the employee's regular job duties, including participation as a non-confidential research participant.

The department is encouraged to issue a check to the employee in lieu of a gift card by following the Awards Direct Pay Procedure but if you choose to give the employee a gift card the following documentation and information is required to process this check request:

 

  1. The name and A# of the employee being paid.
  2. Employee's home mailing address.
  3. A completed Taxable Gifts and Awards Form for Employees.
  4. Use account code 714600.
  5. Purpose of the gift card/certificate.

 

Ways to Pay for the Gift Cards for USU Employees:


USU Employee Gift Card/Certificate Direct Pay Form

The check will need to be picked up at the Cashier's Office in the TSC room 248 for the department to purchase the gift card.

P-card

A gift card may be purchased with a p-card. The p-card statement needs to include the receipt for the gift card and also a copy of the Taxable Gifts and Awards Form for Employees. (The original is sent to the Controller’s Office UMC 2400). The employee will receive the full amount of the gift card but the taxes will be taken out of their next paycheck.

Gift Certificates to Non-Employees/Non-Confidential Research Participants

A gift card is considered a cash equivalent to a non-employee/non-confidential research participant. The University complies with IRS Regulations by reporting any form of non-employee compensation that totals $600 or more over a calendar year on 1099-MISC Form.

Payment for participation in a research project may include being paid to answer a survey or for taking part in a food tasting project.

The department is encouraged to issue a check to the non-employee/non-confidential research participant in lieu of a gift card by following the Awards Direct Pay Procedure but if you choose to give the non-employee/non-confidential research participant a gift card the following documentation and information is required to process this check request:

 

  1. The name and SSN (unless A# is known) of the recipient.
  2. The recipient's home mailing address.
  3. Use account code 714600.
  4. Purpose of the gift certificate or grant/research number.
  5. A Completed W-9 Form

 

Ways to Pay for the Gift Cards for Non-USU Employees:


Non-USU Employee/Non-confidential Research Participants Gift Card/Certificate Direct Pay Form

The check will need to be picked up at the Cashier’s Office in the TSC room 248 for the department to purchase the gift card.

P-card

A gift card may be purchased with a p-card. The p-card statement needs to include the receipt for the gift card and name and address of recipient. A W-9 Form needs to be sent to the Controller’s Office with the amount of the gift card received by the recipient. The non-employee/non-confidential research participant will receive a 1099-MISC form if their total of received monies is over $600 per calendar year.

Gift Certificates to Confidential Research Participants

Some participation in research projects are on a confidential basis. In those instances where the Institutional Review Board has ruled the participation to be confidential the University will not require collection of confidential information.

The department may issue cash to the confidential research participant in lieu of a gift card by following the Research Cash Advance Fund Procedure but if you choose to give the confidential research participant a gift card the following documentation and information is required to process this check request:

  1. Use account code 712115
  2. The name of the research project, including the IRB Number.
  3. The name of the PI.

Gift Cards for Confidential Research Participants:


Confidential Research Participants Gift Card/Certificate Direct Pay Form

The check will need to be picked up at the Cashier’s Office in the TSC room 248 for the department to purchase the gift card.

P-card

A gift card may be purchased with a p-card. The p-card statement needs to include the receipt for the gift card, the research project with the IRB Number, and name of the P.I.

With the Confidential Research Participants, the departments may purchase more than one gift card at a time and have an inventory on hand. The following requirements need to be met to keep an inventory of gift cards on hand:

Gift Card Custodian

An employee will be appointed to act as Gift Card Custodian over the Research Gift Cards. Please notify Randy Coleman of the Gift Card Custodian.
The Gift Card custodian is responsible for the following:

  1. Create and maintain a gift card log:
    1. A gift card log states the title of the research project, the name of the P.I., and the index associated with the project. The first entry is the date the gift cards are purchased, the serial numbers, and the total number and amount paid per gift card. A copy of the receipt for the purchase of the gift cards must be attached to the log.
    2. The custodian will distribute to the research assistant or P.I a spreadsheet stating the number of the gift cards given, and the amount per gift card with the serial number.
    3. The research participant receiving the gift card must sign and date the spreadsheet. The research assistant or P.I. collects the signatures and returns this information to the custodian.
    4. The research assistant or P.I will return any remaining gift cards with the completed spreadsheet to the custodian.
    5. The custodian updates the log entry with information from the spreadsheet.
    6. Monthly – a count of the gift card inventory is taken. This is done by adding the total number and the dollar amount of the cards on hand and the number and dollar amount given out to participants (supported by original informed consent forms) to any left-over gift cards and comparing that total to the number and amount of gift cards purchased. If the amounts do not agree, the custodian’s supervisor and the Department Business Officer must be contacted immediately. If resolution cannot be reached, the supervisor must contact Campus Police and Randy Coleman, Director of Treasury Services, to report the loss. If the amounts agree, both the supervisor and custodian signs and dates the log.
  2. The gift cards must be secured at all times in a safe or a locked file cabinet.
  3. Only the custodian or custodian’s supervisor will have access to the gift cards.
  4. The custodian is responsible to ensure that the gift cards are used ONLY to pay participants in the research for a particular grant.

Supervisor

The custodian’s immediate supervisor is responsible for the following:

  1. Conduct monthly gift card counts with the custodian present to verify the proper use and accounting of funds. The supervisor begins with the original number and amount of the gift cards, verifies payments to participants by reviewing the consent forms, and determines that the ending balance and serial numbers recorded in the log agrees with total gift cards on hand. Both the supervisor and custodian date and sign the log to indicate that a count has been performed.
  2. A copy of the monthly signed certification of inventory needs to be kept in the department.
  3. Resolve inventory discrepancies between the log, the custodian and research assistant if necessary. If resolution cannot be reached, the supervisor must contact the Department Executive Director; Campus Police; and Shanell Johnson, Manager of Treasury Services, to report the loss.
  4. Contact Shanell Johnson, Manager of Treasury Services, immediately in writing if a new Gift Card Custodian is assigned to the fund. A count must be performed by the supervisor and original Gift Card Custodian (indicated by both signing and dating the log) before a new custodian is assigned.
  5. Random checks will be made throughout the year by the College Business Officer.

Approvals for Direct Pay:

The preparer of the Direct Pay and the approver should not be the same person.

Any person being paid on a Direct Pay cannot also be the approver. A supervisor or other authorized administrator approval is required.

Payments to USU Employees

*Payments made to research participants will be processed the same regardless of employee status (see Payments to Research Participants). The withholding of payroll taxes for employees will happen after the fact and will be reflected in the employee's next paycheck. These payments are considered additional compensation and will be included in the employee's total income for the year.