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

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

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

4. FY07 Agreement Type Breakdown ≈ 2982 Agreements

5. 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

6. 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.

7. Control and Independence Behavior Control Instructions Training

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

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

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

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

13. Conflict of Interest Section 330.015 of the Collected Rules Applies to ALL Employees Process Form

17. Conflict of Interest Section 330.015 of the Collected Rules Applies to ALL Employees Process Form Committee Public Disclosure

18. Delegation of Authority Protects Employees Who Signs? Type Funding Amount

19. Web Resources IRS Publication 15, Circular E, Employer’s Tax Guide http://www.irs.gov/pub/irs-pdf/p15.pdf Publication 15A, Employer’s Supplemental Tax Guide “Employer or Independent Contractor” http://www.irs.gov/pub/irs-pdf/p15a.pdf Office of the Controller http://www.umsystem.edu/ums/departments/fa/controller MU Business Information Center http://mubic.missouri.edu

20. Contact Information Business Services 311 Jesse Hall 882-7254 http://vcas.missouri.edu Accounting Services 325 Jesse Hall 882-3051 http://accounting.missouri.edu Office of Sponsored Programs 310 Jesse Hall 882-7560 http://research.missouri.edu/ospa/ Procurement Services 113 Heinkel Building 882-3201 http://www.pmm.missouri.edu/

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