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.
An overview of the university's guidelines for Independent Contractors and Authorizations for Professional Services (APS) may be found at http://www.utexas.edu/business/accounting/hbp/12_contractors/contractors2.html.
The Professional Business Services (PBS) document is used to electronically authorize unique services provided by an individual or sole proprietor. However, there are a few instances where a PBS cannot be used. In these situations, departments should continue to use paper APS forms:
- 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 should be used to authorize travel expenses for an individual who has a vendor record.
- When authorizing taxable travel that includes nonemployee travel reimbursement without required receipts, spouse or family members' travel, moving expenses, or house-hunting trips.
The paper APS form may be found here:
http://www.utexas.edu/provost/policies/aps/APS.pdf
The Employee/Independent Contractor Classification Checklist (EICCC) may be found here:
Employee and Independent Contractor Classification Checklist
Upon completion of and final approval of the APS form, work may proceed by the professional service provider.
Payment for services to the provider, when completed, are done via a VP2 document in define.
Payments to International Non-Employees
