Kent State University balances its responsibility to maintain confidentiality of human research subjects with record keeping requirements of the State of Ohio, grantor agencies, and the Internal Revenue Service.
- The Procedures for Compensating Research Subjects clarify the University's procedures for distributing incentives or compensation to human participants engaged in research protocols approved by the Kent State University Institutional Review Board (IRB).
- Questions regarding the process for making payments to research payments may be directed to AP at firstname.lastname@example.org or x22607.
- Questions regarding the tax issues involved in compensating research participants may be directed to the Tax Manager at email@example.com or x28622.
- Questions regarding the Institutional Review Board may be directed to the Office of Research Compliance at x22704.
Gifts, prizes, awards, rewards, and incentives are considered taxable income and must be reported via the electronic gift reporting workflow by the last business day of the month in which they are given.
- Gift Reporting: Process and Workflow Instructions
- Gift Reporting Workflow
- Gift, Prize, and Award Acknowledgement Form
Broadly defined, independent contractors are self-employed individuals who offer their services to the general public. When hiring an independent contractor, the university can specify the result of the work--the final product--but cannot control how it is produced. Independent contractors are not employees.
In order to facilitate compliance with federal and state laws, the university has developed the following procedures that must be followed when engaging the services of an independent contractor:
- Before any services are rendered, submit the electronic HR Independent Contractor Determination Form. Attach a copy of the proposed contract with the independent contractor to this form. If the individual providing services does not have a standard contract, the Independent Contractor Terms of Agreement may be used.
PURPOSE: This form is reviewed by Human Resources in order to determine whether or not the individual is an independent contractor or should be classified as an employee. Once a determination has been made, an email will be sent indicating whether or not the individual has been approved as an independent contractor.
- Within 30 days of the independent contractor's start of service, the OPERS Independent Contractor Acknowledgement (PEDACKN) (pdf) must be completed and signed.
PURPOSE: To comply with State of Ohio Senate Bill 343 Sec. 145.038.
- Once the services have been rendered and it is time to pay the independent contractor, the following paperwork must be submitted to Accounts Payable:
- Completed and signed payment request form
- Copy of the HR Independent Contractor Determination Form email
- Copy of the fully signed contract (or Independent Contractor Terms of Agreement)
Other independent contractor resources:
- An invoice is a vendor-supplied billing document that details a purchase. Characteristics of acceptable invoices:
- Billed to Kent State University
- Invoice number (preferred)
- Invoice date
- Itemization of items/services purchased (what are we paying for and what is the per item cost)
- Invoice total (must match total on payment request; we do not short- or overpay invoices)
- Remittance information (vendor's name and remittance address)
- The Payment Method Matrix describes how to submit a PO invoice for payment, as well as when a payment should be made by P-Card or submitted on a Payment Request Form or on a Wire Request Form.
- The Specific Payment Types Matrix lists specific payment categories, the documentation and/or special approvals needed for them, as well as any related university policies.
- Payment forms
- Other forms
- Send fully documented and signed payment requests to Accounts Payable, Rm. 237 MSC. Payment requests can also be put in the dropbox located on the back side of the Schwartz Center.
Accounts Payable strives to process payments within ten working days of receiving correct and complete payment requests/invoices, for existing vendors. However, payment processing times are affected by higher volume time periods (e.g., ends of semesters and fiscal year end) as well as delays in receiving onboarding documents such as W9s from vendors. Departments are responsible for planning ahead and submitting payment requests/invoices in a manner that allows for sufficient processing time.
Rush/TPR processing requests should be made sparingly, only when a payment is urgent. Such requests are reviewed individually and will not be honored if it is determined that they are not urgent and/or if a department repeatedly requests Rush/TPR processing due to poor planning.
This chart illustrates the four day process involved when a payment request/invoice is keyed in Accounts Payable.
- As soon as a payment has been keyed in Banner, it will appear on screen FAIVNDH. If you cannot access this screen, ask your local Banner security administrator to submit a request for you to have BAN_FIN_DEPT_USERS/C access. The FAIVNDH - Vendor Detail History instruction sheet provides guidance for navigating and understanding this screen.
- Absolutely! AP direct deposit is available and enrollment is easy. We encourage all employees to enroll in AP direct deposit, as electronic payments are faster and more secure than checks.
- Yes. Follow these instructions to set up a proxy approver.
- Procurement has such a list on its website.