GAP NO. 200.130
Engaging and Paying Guest Speakers And Conference Participants

I. General
II. Procedure
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I. GENERAL

Payments to guest speakers and conference participants (for example, panel and roundtable participants) should be made using an Accounts Payable Check Request. The nature of these payments (very short duration, paid to non-employees, honorific, voluntary) is such that Duke does not have an employer-employee relationship. Therefore, it is not necessary to complete an independent contractor checklist, nor is it necessary to complete a purchase requisition, or obtain a purchase order.

Payments, other than reimbursement of properly substantiated travel and other out-of-pocket expenses, to guest speakers and conference participants are reportable to the Internal Revenue Service; thus, the payee's name, permanent address and social security number are required. If the payee is a nonresident alien (not an U.S. citizen and not possessing a green card), make sure to include the documentation as noted in the instructions for the Accounts Payable Check Request. The most common G/L account used to charge this service:

Occasionally the payment may be to a corporation or partnership. In these cases, use G/L account 691600, Contract Work, or 697300, Services Purchased Not Under Contract.

 

II. PROCEDURE

For guest speakers and conference participants complete an Accounts Payable Check Request. GAP 200.136, Accounts Payable Check Request, will assist you in completing the form. Include the payee's name, permanent address and social security number. Attach to the Accounts Payable Check Request any documentation you may have, (e.g. invoice, letter of agreement).

 

GAP History
Issued: February 1995
Revised: March 2002