Procedure Checklist -
Independent Contractor / Independent Service Provider
FOR INTERNAL UNLV USE ONLY!
Reference:
http://disbursements.unlv.edu/Topics/ind_cont.htm
PRIOR TO TRAVEL
NOTE: For your protection, do not purchase or make any arrangement for an independent contractor (IC) using personal funds.
APPROVAL TO TRAVEL
- Ask the IC if he/she is a US Citizen or Permanent Resident Alien. If the answer is "no," contact the UNLV Nonresident Alien Tax Specialist (NRAT) at 895-1243 BEFORE making any other arrangement with the person.
- Prepare an IC contract/agreement with all exhibits. The contract shall be for an amount that is inclusive of the fee and any and all costs associated with the contract/project. The contracting department shall refrain from providing any goods or services for the IC that should be provided by the IC and are inherent in the scope of work. The entire contracted amount will normally be paid in full after the successful completion of the project.
- Mail or fax a copy of the IC contract and a blank IRS Form W-9 to the IC for signature. A faxed signed copy of the contract and the completed W-9 are acceptable.
PREPARATION FOR TRIP
Transportation:
- The IC may make and guarantee his/her own reservations; or, they may be prepaid by the department. Coach airfare will be used unless an exception is pre-approved in writing by the President, Provost, Vice President, Dean or Director. The IC may not use the State of Nevada Rental Car contract.
Lodging:
- The IC needs to make and guarantee his/her own reservations, or they may be prepaid by the department. The maximum rates allowed for Independent Contractors is $150/night, including any taxes (Sun-Thurs); and $175/night, including any taxes (Fri-Sat). These rates may be exceeded on a case-by-case basis, with proper justification (e.g. COMDEX dates, NFR dates, etc.) and only with the prior written approval of the President, Provost, Vice President, Dean or the Director of ICA. No per diem is allowed. Reimbursement up to the above dollar limits will only be made when an original receipt is submitted.
Meals:
- The IC is responsible for his/her own meals and will be reimbursed upon presentation of original receipts not to exceed $10.00 (Breakfast); $15.00 (Lunch); and $20.00 (Dinner). If the IC hosts a meal, the reimbursement for the hosted meal is limited to the applicable dollar amount for the meal. No per diem is allowed. Reimbursement up to the above dollar limits will only be made when an original receipt is submitted.
Other Expenses:
- Other expenses not enumerated above (telephone calls, copy expense, room rental, postage, etc.) are not reimbursable to the contractor. These expenses should be considered in the fee negotiated and paid the contractor.
DURING THE CONTRACTED SERVICE
- The IC needs to submit original receipts for the above expenses incurred during the project/contract. All other costs should have been included in the fee agreed on by both parties.
AFTER SUCCESSFUL COMPLETION OF THE CONTRACTED SERVICE
- Verify the contractor is promptly paid the fee based on the contract and cited in Exhibit B of the contract.
- IC must present original receipts to be reimbursed for the above expenses. Attach the original receipts to the ISP contract, complete a Travel Itinerary Worksheet, and submit the documentation to Accounts Payable.
