Fiscal Officer’s Contracting Training May 15, 2008 Memorial Union

Fiscal Officer’s Contracting Training May 15, 2008 Memorial Union

Agenda Overview Definitions Control and Independence Contractor Checklist Present and Past Employees Conflict of Interest Delegation of Authority Resources/Contact Information

FY07 Agreement Type Breakdown ≈ 2982 Agreements

Top 20 Submitting Departments 1.School of Medicine314 2.Extension211 3.School of Nursing209 4.Athletics200 5.Conference Office141 6.Show Me State Games117 7.HRP104 8.Continuing Medical Education95 9.Student Life93 10.Journalism91 11.Missouri Review77 12.Missouri Unions67 13.Agriculture49 14.Education47 15.Veterinary Medicine42 16.Recreation Services41 17.Concert Series40 18.International Center36 19.HES Extension35 20.Publications33

Definitions Employee University controls what work an individual does and how that work is done. Independent Contractor Works as a self-employed person and provides a service to University. May be directed as to results of a service but is usually responsible for determining means and details of the service.

Control and Independence Behavior Control Instructions Training

Control and Independence Behavior Control Financial Control Investment Unreimbursed Expenses Services Method of Payment Opportunity for Profit or Loss

Control and Independence Behavior Control Financial Control Relationship Between the Parties Intent Benefits Termination of Relationship Permanency of Relationship

Contractor Checklist Filled Out by Department Submitted with Agreements Helps Fulfill IRS Requirements Documents Citizenship Status

Present and Past Employees Usually Paid as Employees Careful Evaluation Performed Essential Same Type of Work in Past Pays Employees to Perform Similar Tasks

Conflict of Interest Section of the Collected Rules Applies to ALL Employees Process Form

Conflict of Interest Section of the Collected Rules Applies to ALL Employees Process Form Committee Public Disclosure

Delegation of Authority Protects Employees Who Signs? Type Funding Amount

Web Resources IRS Publication 15, Circular E, Employer’s Tax Guide Publication 15A, Employer’s Supplemental Tax Guide “Employer or Independent Contractor” Office of the Controller MU Business Information Center

Contact Information Business Services 311 Jesse Hall Accounting Services 325 Jesse Hall Office of Sponsored Programs 310 Jesse Hall Procurement Services 113 Heinkel Building

Fiscal Officer’s Contracting Training May 15, 2008 Memorial Union