These G/L accounts are to be used for payments for services rendered by individuals who are not employees of Duke, and other payments to individuals for special situations identified in this procedure. Employees of Duke can not be paid using these G/L accounts (except G/L account 622500, Experimental Subjects) - a 60xxxx, Payroll Costs salary G/L account must be used. These payments do not entitle the recipient to any of Duke's fringe benefits.
Most payments charged to these G/L accounts are considered reportable income and the appropriate IRS tax forms will be issued to the recipient at year-end.
621500 Internship Stipend (Valid for: Univ)
This G/L account is used for stipends paid to individuals who are participating in programs to gain experience/training in their field. Examples: Pew Foundation Summer Internship, Duke Marine Lab Summer programs for high school teachers. Only use this G/L account for individuals not currently enrolled in classes at Duke. For individuals who are currently taking classes at Duke, use the appropriate Fellowship/Scholarship G/L account in the 63xxxx series.
622000 Professional Services (Valid for: Univ/DUHS)
Represents payments to individuals for services rendered by individuals who are not employees. Use this G/L account only for payments to an individual when a more specific G/L account is not available. If an Accounts Payable Check Request is used to request payment to an individual using this G/L account, it must contain the following information:
- Name, address and Social Security number of recipient
- Residency Status (non-resident alien?)
- The nature of the services rendered (such as statistical analysis of data, participation on project advisory committee, etc.), including their relevance to the grant or contract assisted project or programs.
- How the fee was determined:
- If the fee was based on a rate per day/or hours worked, state the rate and the actual date and/or hours worked.
- If the fee was based on a rate per unit of service rendered, state the rate, the number of units rendered and the beginning and ending dates of the complete period of service.
- If the fee was determined on another basis, state the basis for determining the fees and the beginning and ending dates of the period in which the services were rendered.
- Payments to individuals for services other than guest speaker, conference participant, architect, engineer, attorney, contractor, or auditor must also have an Independent Contractor Checklist (ICC) attached showing that the person qualifies as an independent contractor.
- A signed and approved OSA form is required for some services. Refer to GAPs 200.130 through 200.134 and the Reference Chart of Forms Required for Obtaining and Paying for Outside Services for specific instructions and requirements.
Note: When paying an individual for an entertainment or social related purpose, pay on 693200, not 622000.
622061 Professional Services-Editorial (Valid for: Univ)
622064 Professional Services (Valid for: Univ)
622065 Professional Services-Marketing (Valid for: Univ)
622100 Gift Annuities and Trust Payments (Valid for: Investment Office only)
Represents contractual payments mandated by Trust Agreements made to beneficiaries of life income and unitrust funds.
622500 Experimental Subjects and Blood Donors (Valid for: Univ)
Represents payments to all individuals, including employees of Duke and students, for services rendered in the capacity of experimental subjects. This includes all payments for blood purchased from individuals for experimental or research purposes.
627500 Earned Compensated Leave (Valid for: Budget use only)
Clearing account for the expenses associated with leave granted to employees by Duke in certain situations or under certain conditions which necessitates a prolonged absence.