The Check Voucher is an easy, flexible way to initiate a payment however it should only be used for the appropriate types of charges as outlined in the table below. Generally, the Check Voucher is used to pay individuals and therefore certain tax forms are required before the payment can be issued. US Citizens and Resident Aliens who receive payment via the Check Voucher must complete a W-9 form. Non-resident Aliens receiving payment must complete the W-8BEN form and an Alien payment form.
Click here for more information on non-resident alien payments.
|Appropriate Uses||Inappropriate Uses|
|Awards or Prizes||Employee reimbursements for travel and business expenses|
|Patient Refunds||Payments to Consultants|
|Scholarships and Fellowships|
Honoraria is an academic term for a “token” payment primarily intended to confer distinction on or to symbolize the respect, esteem or admiration for the recipient. It is paid to the recipient at the discretion of the payer and is not a fee charged by the person being ‘honored.’ These are payments to non-university employees that the IRS considers taxable income to the recipient. Please note that honoraria expenses are unallowable on sponsored grants when the primary intent is to confer distinction on, or to symbolize respect, esteem, or admiration for the recipient of the honorarium. A payment for services rendered, such as a speaker’s fee, is allowable on grants.
What to use when a Check Voucher is inappropriate.…
- Invoices – use a requisition form (prior to placing order) and submit it to Purchasing.
- Payments to Consultants – secure the appropriate approvals and submit a requisition.
- Prepayments – use a PCard where it is not restricted, otherwise use a requisition form and submit it to the Purchasing Department for processing.
- Reimburse Expenses – secure the appropriate approvals and submit a Business Expense Reimbursement Form or a Travel Authorization, Travel Advance and Expense Report. Original receipts must be included.