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Payment method

The preferred method for prepaying for hotel and lodging expenses associated with University-related travel is to use a University-issued Purchasing Card (P-card). A Travel Reimbursement and Expense Report can also be submitted.

Refer to University Policy 601.8, Appropriate Use of University Funds, to confirm if this is a permissible use of funds for your area.

Rationale and other considerations

Hotel expenses (room, tax, and business-related internet service) are allowable on a P-card. If the employee is combining business and personal activities in the same trip, only the expense related to the business portion of the trip is allowable. Refer to the Travel Manual for additional information (link provided below).

Charlotte-area hotel/lodging may only be purchased for non-UNC Charlotte employees.

How to do it

1. Complete a Travel Authorization form and obtain supervisor approval (additional special fund approval may be required, such as Grants & Contracts Administration or Treasury Services).
2. Upon approval of the Travel Authorization form, the traveler or their designee may then pay for the lodging using a P-card. When using the P-card for travel expenses, follow the guidelines and processes identified in the Travel Manual (link provided below).

questions?

Email the Travel Office at travel@charlotte.edu.

Last updated 12/22/2016; 7/10/2017

Last Updated: January 23, 2024

Purpose: For instructions on how to establish or change direct deposit information online, see this FAQ.

Last Updated: January 23, 2024

To request a payment to an individual, it is important to address two questions:

1. What is the purpose of the payment?
2. Is the individual currently employed by the University?

Click on the summarized flowchart below for additional guidance in selecting the appropriate payment method (guidance on paying students is also available):

Click the image below to enlarge:

Rationale and other considerations:

It’s important to keep in mind that the name given to the payment by the payer is not controlling. Misclassification of payments can lead to incorrect tax withholding and reporting.

Sponsored guest payments should be submitted on an Employee and Student Direct Pay Request (ESDPR).

Last Updated: September 14, 2023

UNC Charlotte pays students for a variety of purposes. Most payments to students (besides government aid that is processed through Financial Aid) should either be classified as educational awards (namely scholarships/ fellowships) or compensation. On occasion, students will receive business expense payments (namely reimbursements or non-educational awards/prizes). Click on the summarized flowchart below for additional guidance in selecting the appropriate payment method:

Click the image below to enlarge:

Rationale and other considerations:

It’s important to keep in mind that the name given to the payment by the payer is not controlling. For example, a payment described as a “scholarship” that requires services to be performed is, in actuality, compensation and is subject to applicable payroll taxes. Misclassification of payments can lead to incorrect tax withholding and reporting.

Last updated: 10/28/16, 6/17/19, 8/13/19, 8/25/20, 10/13/21

Last Updated: October 13, 2021

The Financial Transaction Request (FTR) Wire Transfer eForm can be used to generate Wire Transfer transactions when an ACH payment or check is not acceptable. It may also be used to send payment in foreign currencies. Please make sure the fund and account number(s) you are using is/are an accurate representation of the transaction. Financial Services reserves the right to correct any inaccurate account numbers.

Finance Transaction Request Info:
The Transaction Type you select is: Wire Transfer

*NOTE: The physical appearance of the FTR form will automatically change based on the Transaction Type selected. Therefore, it is important to complete this section first.

Wire Type – Choose either International for wires being sent outside of the US or Domestic for wires sent within the US.

Confirm the Dept. Approver 800#. This field is auto-populated with the 800# of the Preparer’s direct supervisor; it may be changed if a more appropriate ‘Approver’ exists. If you don’t know the 800# you can begin entering the name in the field and a list will appear to choose from.

Add Add’l Approver (Optional). If desired, click and fill-in an additional 800# to receive the transaction for approval. If you don’t know the 800# you can begin entering the name in the field and a list will appear to choose from.

Transaction Type Info:
Index/Fund & Account – Each line must be coded with a six-digit INDEX/FUND code and a six digit ACCOUNT code. To determine the Banner Fund Code use Banner form FTVFUND. To determine the Banner Account Codes use Banner form FTVACCT and consult the Expense Account Code List maintained by Reporting & Fixed Assets.
*NOTE: AN INVALID INDEX/FUND WILL INVALIDATE THE ENTIRE SUBMISSION.

Description – Each line must contain a description. The description can be up to 35 characters long.

Payment and Beneficiary Details:

Type of Currency – For International wires, choose the type of currency for the wire being sent, i.e. Euro, USD, etc.

Beneficiary Name – This is the name of the person or business receiving the wire. This must match the name on the bank account you are using.

Beneficiary Address – Please provide the address of the business or person receiving the wire.

Routing Number (for Domestic Wires) – This is the bank identifier and should be 9 numbers long.

Account Number/IBAN – For International wires, the IBAN normally begins with two letters followed by a string of numbers. Some International accounts do not use IBAN but may use just an account number.

SWIFT Number (for International Wires) – This is the bank identifier and may be just letters or a combination of letters and numbers.

Bank Name – Name of the bank receiving the wire.

Bank Address – Address of the bank receiving the wire.

Payment Explanation for Beneficiary – This should be an explanation the wire recipient will be able to use to identify the purpose of the payment. You can use an invoice number or a description such as “Registration for Math Conference for John Doe.” Some banks require a stated purpose for the wire and that may be included in this explanation.

How to find the transaction in Banner:

The transaction will appear as a book disbursement, created by General Accounting, in Banner. This is a JCD rule code and the document number will begin with the letter “D.” The wire information and backup will be attached to the book disbursement in Perceptive Content.

If this payment is related to a Travel Authorization (TA), list the book disbursement document number on your TA.

Last Updated: August 18, 2022

When a department needs to return an item procured through 49er Mart on a purchase order, several key steps should occur to ensure the return is properly processed. Please refer to the flowchart below for guidance on the returned goods process.

Click on the image below to enlarge:

For additional information, refer to the 49er Mart Canvas training, or contact your department’s Purchasing Agent.

Last Updated: September 14, 2018

Definition

Human subject payments are defined as payments of cash (including cash equivalents/gift cards) or tangible personal property as incentives to individuals (subjects) for their participation and time commitment in a clinical trial, survey, or research study. Please refer to the Office of Research Protections and Integrity (ORPI) Human Subjects webpage for detailed requirements for research studies that involve human subjects at UNC Charlotte.

Payment Methods

49er Mart or purchasing cards (p-cards): Can be used to purchase any items of tangible personal property, such as pens, books, candy. P-cards can be used to purchase gift cards. (refer to the Gift Cards/Gift Certificates, How to Pay guide; link in the table below). Note that gift cards are considered cash equivalents. Electronic check requests (eCRs) can also be used to issue payment directly to a recipient who is not a student or employee. The recipient must be set up as a vendor before initiating the eCR.

Petty cash: May be used for payments up to $100 per individual, per study.

• To open a petty cash fund for a specific research study, complete a Petty Cash Fund Request Form, which must be approved by the Office of Research Protections and Integrity (ORPI) before being routed to the General Accounting office for approval. ORPI will confirm that cash was listed as the compensation method on the study’s approved IRB proposal.
  • Petty cash for research studies must be initially funded through a non-grant fund (as grant funds cannot be used for advances, including to advance petty cash). Once the research study is complete and petty cash is no longer needed, the department must complete a Petty Cash Fund Request Form to close the fund. Once the petty cash fund is closed, any petty cash used for the research study can be reimbursed via grant funds by submitting a reimbursement request via an FTR form. For questions about this process, please contact Grants & Contracts Administration.
• Petty Cash Custodians must review the Petty Cash/Change Fund Procedures prior to receiving a petty cash fund. Note that reconciliation of funds is required to be sent to the General Accounting office on a monthly basis.
• Petty cash funds can have a maximum balance of $5,000. Any requests for more than $5,000 must be approved by the Vice Chancellor for Research or delegate and the University Controller.
• Requests for amounts greater than $250 should be sent at least five (5) business days in advance to allow time for the cash on hand to be requested.

Employee/Student Direct Pay Request (ESDPR): May be used when a check/direct deposit to an employee or student recipient is desired. Download an ESDPR form and complete according to the form instructions. Note that payments must be issued directly to the recipient; cash cannot be issued to administrative personnel for further distribution.

Rationale and Other Considerations

Regardless of the payment method chosen, tax reporting requirements must be met:

• Each college/department is responsible for tracking the total amount of human subject payments that each payee has received during a calendar year unless it is unreasonable or impractical to do so.
• Refer to the flowchart below for tax reporting required depending on the target study population, incentive amount, and recipient classification. Recipient classification information is also summarized below.

Click on the image below to enlarge:

Recipient classification and Tax Reporting Requirements:

• Employees: All cash incentives, including gift cards, of any amount given to employees (including student employees) are reportable on the employee’s Form W-2 and subject to federal and state income taxes.
  • If UNC Charlotte employees are targeted in the research study, then any cash incentives (including gift cards) given to employees are taxable/tax reportable to the recipients as employees, regardless of amount.
  • If the target study population is NOT specifically UNC Charlotte employees, nor is it advertised directly to UNC Charlotte employees by themselves, then incentives paid can be considered as unrelated to the recipient’s employment at UNC Charlotte. If the principal investigators (PI)/research administrators will not be checking recipient status (employee v. non-employee), to mitigate risk, these incentives should be limited to $100 or less. Payments are subject to the non-employee reporting requirements.
• Non-employees: If combined payments to a non-employee total $600 or greater in a calendar year, the total amount given is reportable on Form 1099-MISC reporting.
• Foreign nationals: Prior to making a payment of any amount to a foreign national/non-U.S. resident, contact the Tax Office, as tax reporting (on Form 1042-S) and withholding are required.

Questions?

Refer to the Tax Office and the Office of Research Protections and Integrity contacts.

Last updated: 5/02/2018, 7/30/19, 8/5/19, 7/01/21, 10/22/24

Last Updated: October 25, 2024

Last Updated: September 23, 2021

Imaging Document Submission (IDS) TCP Invoices eForm

Purpose: Use this form to upload documents to a department’s drawer within the Imaging System. See the IDS manual for more information.

Independent Contractor Checklist (ICC) Form

Purpose: The ICC form is used to determine the worker classification (Independent Contractor or Employee) of a service provider. It is located in 49er Mart. Use your UNC Charlotte login credentials to access this eForm. This eForm should be completed by the department wishing to hire an independent contractor. View these FAQs for more information on the ICC.

Last Updated: November 5, 2024

Payment method:

Choosing the appropriate method for paying an independent contractor (including the payment of an honorarium) depends on several factors. Please use the table below to select the appropriate payment method:

Individual – U.S. Citizen		Individual – Foreign National / Non-U.S. Citizen	Business
If the recipient is a UNC Charlotte employee, use a PD-7 / PD-17 / ePAF form If the recipient is an employee of another NC state agency, use a CP-30 form For all other recipients: Complete an Independent Contractor Checklist and submit it to the Tax Office Use an eCR (electronic check request) form		Ask the recipient to complete the Foreign National Information Form and the Vendor Information Form-Foreign Persons (Form W-8BEN) and submit it to the Tax Office Complete Independent Contractor Checklist and submit to Tax Office Use eCR (electronic check request) form	If the business is being paid under its employer identification number (EIN), it will not be classified as an independent contractor, use 49er Mart or refer to Pay for Consulting Services

Payments to non-NC based companies and individuals for performance-related events:

Non-wage compensation of more than $1,500 during a calendar year to a non-NC resident contractor for personal services performed in NC in connection with a performance, an entertainment or athletic event, a speech, or the creation of a film, radio or television program, is subject to NC income tax withholding at the rate of 4%. This also applies to all services performed by ITIN holders. Such payments should be requested using an electronic check request (eCR). A non-NC resident contractor is defined as an individual or business not domiciled in the state of North Carolina.

Note about processing honorariums via eCRs:

• If you are reimbursing travel expenses directly and solely related to an honorarium, you can either:
  • Submit the full amount to be paid via an eCR using the Payment Type of “Honorarium.” This full amount, if $600 or more, will be subject to income tax reporting for the recipient on a Form 1099-MISC. The recipient can deduct qualified business expenses on their income tax return; they should consult their own tax advisor for guidance. — OR —
  • Submit two eCRs:
    • 1. Submit the taxable honorarium amount via an eCR using the Payment Type of “Honorarium.” This amount, if $600 or more, will be subject to income tax reporting for the recipient on a Form 1099-MISC.
    • 2. Submit the reimbursement for travel expenses via an eCR using the Payment Type of “Reimbursement.” Attach a copy of the approved honorarium agreement, which will serve as authorization of the travel.

Please refer to the following policies, procedures, and other resources below:

Policies	Procedures	Forms / Links	Training and Reference Materials
University Policy 601.8, Appropriate Use of University Funds	Procedures for Scholarship/Fellowship Payment to a Foreign National Procedures for Other Payments to a Foreign National	Independent Contractor Checklist (ICC) Form Foreign National Informational Form – Student Version Foreign National Informational Form – Visitor Version Supplier InstructionsEmployee/Student Direct Pay Request (ESDPR) Form Payroll/Personnel Action Form (PD-7) Temporary Staff Employment Authorization Form (PD-17) Dual Employment – Request for additional payment for work performed for other State agency (CP-30)	Procedures to Other Payments to a Foreign National Foreign National / Non-Resident Alien Tax Compliance Presentation Independent Contractor Checklist FAQs NC 4% withholding FAQ

Contact for additional questions:

Please refer to the contacts listed on the Tax Office website.

Last Updated: July 1, 2020

• Individual Services Agreement Template

Purpose: This document should be used to establish an agreement between UNC Charlotte and an individual who will be providing a specialized, personal service to the University. Use this template for services involving personal, intellectual properties or talents such as photographers, artist, or performers.

Contact Email: purchasing@charlotte.edu

Last Updated: July 24, 2024

Initial Interest Form to Process Payment Cards (EC-IFF)

If your department/unit is interested in being able to process payment cards (e.g., credit cards) for University-related activity, please fill out this initial interest form to assess whether your department/unit meets the required criteria.

Last Updated: January 11, 2021

Interdepartmental Invoice eForm

This electronic form (“eform”) is to be used to transfer payments for goods/services performed for campus departments by another campus department.

Last Updated: January 11, 2021

• Internal Controls training presentation

Purpose: To provide a brief training on Internal Controls at UNC Charlotte.

Contact Wardell Kerson, Senior Accountant, for further information on internal controls.

Last Updated: April 6, 2023

Internal Revenue Service

The Internal Revenue Service is the nation’s tax collection agency and administers the Internal Revenue Code enacted by Congress.

Last Updated: February 15, 2022

• Inventory Coordinators List

Purpose: Provide a list of Inventory Coordinators by Level organizational code.

Last Updated: See date in workbook tab

IT Procurement Homepage

The Statewide IT Procurement Office establishes processes, specifications, and standards for IT products and services that are purchased, licensed, or leased by state agencies and educational entities.

Last Updated: November 10, 2014

Payment method

The preferred method for paying for memberships to professional associations is to use a University-issued Purchasing Card (P-card).

Other allowable methods include:

• Submit a Electronic Check Request (eCR) only if payee does not accept a credit card
• Submit an Employee & Student Direct Pay Request (ESDPR)

Rationale and other considerations

The costs associated with professional memberships related to an employee’s job duties may be allowable. The decision on allowability is based on the requirements in the Office of State Budget and Management (OSBM) Budget Manual Section 4.7.4, “Membership Dues” (see link below). Generally, OSBM requires that membership dues paid from state funds are 1) approved by the employee’s supervisor and department head or designee; and 2) for the benefit of the University, not the individual. Because the P-card allows for an improved approval and payment process, it is the preferred purchasing method for such transactions.

How to do it

1. Review the resources below to confirm the allowability of the purchase and obtain supervisor/department head approval.
2. The membership fee may then be paid using a P-card.
3. For memberships paid via General Funds, documentation must be uploaded into Works that shows department head approval and attestation that the membership is for the benefit of the University, not the individual.

Policies	Procedures	Training and Reference Materials
University Policy 601.8, Appropriate Use of University Funds OSBM Budget Manual (Refer to Section 4.7.4 on Membership Dues)	Purchasing Card Manual	Cardholder/Reconciler/Approver Training eCR Instructions Employee/Student Direct Pay Request (ESDPR) Form Expense Account Codes Purchasing Card Reference Guide (PCRG)

Questions?

Email the Purchasing Card staff at purchasingcard@charlotte.edu.

Last Updated: August 29, 2023