Special processes are required when professional services are to be performed by individuals or sole proprietors (versus corporations or other business entities) at the University of Texas.
For an overview of the university's guidelines for Independent Contractors and Authorizations for Professional Services (APS), see: http://www.utexas.edu/business/accounting/hbp/12_contractors/contractors2.html.
The Professional Business Services (PBS) document in Point Plus is used to electronically authorize unique services provided by an individual or sole proprietor.
When a PBS cannot be used, continue to use paper APS forms, i.e.:
- When a 26-account must be used.
- When authorizing multiple individuals to receive fees and/or travel reimbursements during a specific event. (This is referred to as a blanket APS and must include a list of all participants.)
- When authorizing direct-billed travel expenses for a group.
- When authorizing direct-billed travel expenses for an individual without a vendor record if no reimbursement will be made to the traveler directly. (When no fee for services is authorized, a *DEFINE VE5/RTA is used to authorize travel expenses for an individual who has a vendor record.)
- When authorizing taxable travel that includes non-employee travel reimbursement without required receipts, spouse or family members' travel, moving expenses, or house-hunting trips.
Individual APS paper form: http://www.utexas.edu/provost/policies/aps/APS.pdf .
Employee/Independent Contractor Classification Checklist (EICCC): http://www.edb.utexas.edu/education/assets/files/KHE/facStaffForms/EICCC.pdf .
Upon completion of and final approval of the APS form, the professional service provider can proceed with work.
Use a VP2 to process payment after work is completed.
Non-Employee Reimbursement/Payment – About