Search28 Results

The purpose of this document is to describe the procedure on Independent Contractor Predetermination Process.

When a non-resident alien is compensated for services performed in the United States other than wages, then they are classified as an Independent Contractor.

This policy is to ensure the University's compliance with State of North Carolina law related to sales and use tax.

As the University generates a large volume of checks, proper review of information is necessary to safeguard against potential check fraud. This policy is established to allow for review of information. Suspicious checks will be scrutinized and decisions rendering a "pay" or "no-pay".

The University is required by the State of North Carolina to maintain due diligence in the safeguarding of the University's assets. Making payments prior to receipt of goods and services violates good internal control and places the University's assets at risk.

The University is required to file an Exempt Organization Business Income Tax Return (Form 990-T) with the Internal Revenue Service reporting any unrelated business income generated by the activities of its academic and support units.

The University is required to file an Exempt Organization Business Income Tax Return (Form 990-T) with the Internal Revenue Service reporting any unrelated business income generated by the activities of its academic and support units.

Returns of materials or equipment acquired with a purchase order require authorization from the vendor and documentation in the purchase order system to receive credit for the return. Returns of items acquired through Campus Voucher, P-Card or eProcurement are handled by the department placing the order.

Complete purchase order records need to be retained, including changes resulting in returns to vendors or credits.

Items received by Central Receiving are inspected on an item-by-item basis, documenting condition and quantities received for purchase order deliveries to Central Receiving.

Central Receiving was established to document the accurate quantity and condition of items delivered to the University, and provide for safe delivery of items to campus.

The purpose of this policy is to provide information and instruction regarding tax compliance for payments to foreign national independent contractors performing services in the United States.

This Procedure is intended to help facilitate a quicker process for campus departments to engage with Community Collaborators as part of community outreach and to gather community feedback. Community Collaborators are a special category of Independent Contractors.

To facilitate a quicker process for a special category of Independent Contractors, an abbreviated checklist is available for speaking engagements.

This procedure provides guidance on how to process payments to non-enrolled students via the Accounts Payable Campus Voucher system, which can not be processed in the GradStar system, as the majority of student financial aid payments are processed.