Manuals, Guides, and Procedures

Payment method:

If the purchase of floral arrangements is allowable as outlined in the policies referenced below, the preferred method for purchasing floral arrangements is to use a University-issued Purchasing Card (P-card). The purchase must be under the card limit and must not conflict with any contractual agreement.

Other allowable methods include:

• Use 49er Mart and purchase as a non-catalog item
• Submit a reimbursement request

Note: 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:

Flowers or other similar items may be presented as an expression of sympathy, for example, in the event of the death or major illness of an employee, a member of the employee’s family or household, or as an expression of congratulations (for example, in the event of a wedding or birth of a child of an employee). Because the P-card allows for an improved approval and prepayment process, it is the preferred purchasing method for buying such items.

How to do it:

1. Review Policy 602.11 (link below) to confirm the allowability of the purchase and obtain supervisor approval.
2. The floral gift may then be purchased using a P-card.

Contact for additional questions:

Email the Purchasing Card staff at purchasingcard@charlotte.edu or refer to the Purchasing Card website.

Last Updated: August 29, 2023

Last Updated: September 7, 2023

Financial Management Guidelines (FMG) Snapshot

Purpose: The FMG Snapshot is a high-level companion piece to the Financial Management Guidelines.

All purchases must adhere to the policies and procedures referenced in the “Resources” section of this guidance.

Payment method

If paying a vendor

The preferred method to pay for all allowable food and beverage purchases, with the exception of on-campus catered events or when claiming subsistence, is to use the University-issued Purchasing Card (P-card) with a hospitality profile. This includes on-campus Chartwells Dining Services locations or any off-campus vendors that accept a P-card. Note: Special permission is needed from the Purchasing Card Administrator to exceed P-card purchase limits.

Other acceptable forms of payment

• 49er Mart – if the vendor accepts a purchase order.
  Note: The only method to pay for catering events on campus is through 49er Mart.
• Electronic Check Request (eCR) – if the vendor does not accept a P-card or purchase order.

If reimbursing an individual for out of pocket expenses, whether a current UNC Charlotte employee or non-employee, the method of payment depends on their travel status:

• Submit an Employee & Student Direct Pay Request (ESDPR), if not in travel status.
• Submit a Travel Reimbursement & Expense Report (TRER) from the Travel Forms Package, if in travel status.
  • Original receipts are not required when claiming the subsistence rate; however, supporting documentation (e.g., event agenda) must still be included to substantiate the meal was not provided at the event.
  • Subsistence meals incurred while traveling on University business may not be paid using a P-card.
  • A Travel Authorization Form (TA) must be received by Disbursements at least two weeks before the trip if prior approval is required.

The following table summarizes preferred food and beverage payment methods:

1. It is not permitted to use University funds to purchase commercially prepared food off-campus and bring it onto campus for consumption.
2. The University defines “Business Meal” as a meal that includes more than one person and has a bona fide business purpose deemed essential to the University’s mission. Note: A business meal must include at least one person not affiliated/employed with UNC Charlotte.
3. When using University funds, business meals consumed on campus should be purchased from contractually provided food vendors (e.g., The Bistro, Starbucks, Chick-fil-A, Einstein Bros. Bagels).
4. Current subsistence rates can be found in the Travel Forms Package or Travel Manual referenced below.

Before initiating payment, be sure to have the following supporting documentation available:

• Contract, purchase order, invoice, receipt, or agenda
• Agenda or invitation to the event that shows the business purpose, date, and location
• Attendee list
• Entertainment Expenditure Form (not ​required if claiming travel subsistence rate)

Rational and other Considerations

• Some food and beverage expenditures require additional supporting documentation to substantiate the tax treatment and appropriate fund source of such payments.
• Payments or reimbursements must comply with the University’s accountable plan and fringe benefit exclusions; otherwise, they will be treated as taxable income to the recipient.
• The cost must always be reasonable, prudent, and have a valid University business purpose.
• All purchases made with a University p-card are exempt from North Carolina State sales tax. If discretionary funds are used, departments may opt to pay for sales tax in lieu of requesting a refund.
• All commercially prepared food (with the exceptions noted within University Policy 709, Food Service) must be prepared by the food service company under contract to the University (Chartwells).
• Subsistence meals while in travel status are eligible for reimbursement based on three conditions: 1) departure and return times; 2) overnight travel status, and 3) location at the time of the meal expense (refer to the University Travel Manual for additional details).

Additional Guidance on Allowable Fund Sources

Note: This table is provided for reference purposes only; departments are expected to read and adhere to the detailed guidance set forth by Business Affairs in University Policy 601.8, Appropriate Use of Funds.

(Click on the image below to enlarge)

Additional Guidance on Permitted Alcoholic Beverages and Restrictions

Note: This table is provided for reference purposes only; departments are expected to read and adhere to the detailed guidance set forth by Student Affairs in University Policy 706, Alcoholic Beverages

(Click on the image below to enlarge)

Resources

Contacts

• Budget Office – budget-genfund@charlotte.edu
• Conferences, Reservations, & Event Services (CRES) – eventserv@charlotte.edu
• Financial Services:
  • Disbursements – Travel – travel@charlotte.edu
  • Purchasing Card Program – purchasingcard@charlotte.edu
  • Tax Office – taxoffice@charlotte.edu
  • Treasury Services – treasuryservices@charlotte.edu
• Grants & Contracts Administration (GCA) – Darlene “Darl” Booker, dbooker4@charlotte.edu

Last Updated: April 4, 2024

Payment method:

When traveling on University business in a rental car or Department-owned vehicle, the preferred method for purchasing fuel for a vehicle is to use a University-issued Purchasing Card (P-card). Note: If the University Owned vehicle has a gas card, that card should be used first. If there is no University gas card, then the P-card should be used.
Other allowable methods include:

• Submit a Travel Reimbursement and Expense Report (TRER) when in travel status; or
• Submit an Employee & Student Direct Pay Request form (ESDPR) when not in travel status

Note: Refer to University Policy 601.8, “Appropriate Use of University Funds” to confirm if this is a permissible use of funds for your area (link in table below).

Rationale and other considerations:

The purchase of fuel is allowable on a P-card when the employee is traveling in a rental car or Department-owned vehicle. If the employee is combining business and personal activities in the same trip, only the fuel expense related to the business portion of the trip is allowable. Note: The employee should not request mileage reimbursement when using a rental car for transportation.

How to do it:

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

Policies	Procedures	Forms/Links	Training and Reference Materials
University Policy 602.7, Travel Authorization and Reimbursement OSBM Budget Manual (Refer to Section 5 for Travel Policies) IRS Travel, Entertainment, Gift, and Car Expenses Publication (Publication 463) University Policy 601.8, Appropriate Use of University Funds	Purchasing Card Manual Travel Manual	Travel Forms Package Employee/Student Direct Pay Request (ESDPR)	eCR Instructions Know Before You Go: General Guide for Travelers Cardholder/Reconciler/Approver Training Expense Account Codes

Contact for additional questions:

Email the Disbursements Travel Office at travel@uncc.edu or refer to the Disbursements-Travel webpage.

Contact Email: travel@uncc.edu

Last Updated: August 14, 2019

General requirements:

All purchases of gift cards/gift certificates (of non-negotiable amounts) must have a valid, documented business purpose as outlined in the policies referenced below, and must comply with all University purchasing and expense procedures.

Gift card payment methods:

Purchasing card (p-card): The preferred method for purchasing gift cards is to use a University-issued Purchasing Card (p-card). The purchase must be within the p-card limits and not conflict with any contractual agreement.

• Gift cards are considered cash equivalents by the IRS. Separately submit UP 602.11 Appendix B, Reportable Gifts, Awards, & Prizes Documentation Form, to the Tax Office within two (2) weeks if:
  • The recipient is an employee (regardless of amount), or
  • The recipient is a non-employee and the amount is $600 or greater.
• Note that some vendors/retailers will not accept credit cards to purchase gift cards.
• Amazon eGift cards: To purchase an eGift card from Amazon, send an email to your department’s Purchasing Agent for approval. Once approved, the Purchasing Agent will send a request to the 49erMart Administrator to add the applicable permissions to your user profile. Once you are notified that this has been completed, you can purchase the eGift card on Amazon.com.
• Barnes & Nobles gift cards and tangible personal property gifts may be purchased directly from the University Bookstore with a p-card or invoiced to the department through 49erMart.

ESDPR: If the recipient is an employee or student, you may submit an Employee/Student Direct Pay Request (ESDPR). Download an ESDPR form and complete the form according to the instructions (link provided below).

• Attach UP 602.11 Appendix B, Reportable Gifts, Awards, & Prizes Documentation Form, to the ESDPR if:
  • The recipient is an employee (regardless of amount), or
  • The recipient is a student and the amount is $600 or greater.
• Reimbursement for purchases for others: If an individual purchases gift cards to distribute to others and requests reimbursement and the gifts meet the reportable limits, UP 602.11 Appendix B – Reportable Gifts, Awards, & Prizes Form must be submitted. If the gifts do not meet the reportable limits, a list of recipients must be sent with the ESDPR to be reimbursable to the individual tax-free, in accordance with the University’s accountable plan.

Any non-reportable gifts (see UP 602.11 Appendix A) should be tracked on UP 602.11 Appendix C, Gifts, Awards, & Prizes Log Sheet, or a similar tracking sheet unless it is unreasonable or impractical to do so.

Gift certificate payment methods:

Gift certificates should be purchased using the same payment methods above. Non-transferable gift certificates for tangible personal property are the only types of gift certificates that qualify as non-cash awards, if the gift certificate meets all of the following criteria:

• It is non-transferable,
• It is able to be used to purchase tangible personal property only, from a limited array of such items pre-selected or pre-approved by the University, and
• It is non-negotiable and non-refundable (does not allow cash back).

Gift certificates given to employees that meet the criteria listed above and are below the thresholds listed in UP 602.11 Appendix A are not reportable to the Tax Office.

Applicable University Policies:

• Review University Policy 602.11, Gifts, Awards, and Prizes, before making any gift card or gift certificate purchases.
  • Refer to UP 602.11 Appendix A to determine if a gift (cumulative per person) is reportable to the Tax Office.
• Refer to University Policy 601.8, Appropriate Use of University Funds, and related standards to determine permissible fund types for these purchases.

Tax reporting requirements and Account Codes for Gift Cards and Gift Certificates by recipient type:

• Employees:
  • Gift cards of any amount given to employees must be reported to the Tax Office for reporting on the employee’s Form W-2. In addition, the payment is subject to federal and state income taxes.
  • Gift certificates for tangible personal property that meet the criteria listed above are subject to the non-cash awards and gifts limits listed in UP 602.11 Appendix A.
  • Gifts to employees should be expensed to account code 950150.
• Non-employees: If combined payments to a non-employee total $600 or greater in a calendar year, the Tax Office must be notified for Form 1099-MISC reporting. Gifts to non-employees should be expensed to account code 951440.
• 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 and withholding are required.

Advanced purchases:

Units may purchase advance quantities of gift certificates and cards as long as the following controls are established with respect to the quantity of gift certificates and cards purchased:

• There are appropriate controls to ensure that all pre-purchased gift certificates and cards are kept in a secure place.
• Records documenting the use of the gift certificates and cards that include the recipient’s information and the gift certificate or card number or other similar identification number are maintained.
• Units purchase only the number of gift certificates and cards expected to be awarded during a fiscal year.
• Gift certificates and cards with a value greater than the tax reportable limits specified in Policy 602.11 may not be purchased without advanced written approval from the Tax Office. Advanced approval must be requested via email or hard copy memo submitted to the Tax Office.

Policies	Standards	Forms / Links
University Policy 601.8, Appropriate Use of University Funds University Policy 602.11, Gifts, Awards, and Prizes	Appropriate Use of University Funds Standards	Employee/Student Direct Pay Request (ESDPR) Form UP 602.11 Appendix A – Thresholds for Reportable Gifts, Awards, & Prizes UP 602.11 Appendix B – Reportable Gifts, Awards, & Prizes Form UP 602.11 Appendix C – Gifts, Awards, & Prizes Log Sheet

Contact for additional questions:

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

Last revised: 5/11/2018, 7/10/2018, 9/14/18, 7/30/19, 7/01/21

Last Updated: July 1, 2021

Payment method:

Complete an Electronic Check Request (eCR) Form within 49er Mart to request payment for goods or services that have already been provided and were not obtained through the issuance of a purchase order.

Note: eCRs cannot be created for employees or students. Please submit reimbursement for employees and students on an Employee & Student Direct Payment Request (ESDPR) Form.

Rationale and other considerations:

The eCR Form should be used to request payment for goods or services in situations where the department does not know the final cost of the service until it is completed, or if the department must obtain items in a true emergency situation before a purchase order is issued.

Please note that the use of an eCR Form should not replace the University’s standard purchasing process of submitting a requisition/approved purchase order through 49er Mart prior to procuring goods and services.

If such transactions are expected to be recurring in nature with a particular vendor, the department should consider establishing a Multi-Invoice Service Order to more efficiently process such payments. Contact your Purchasing Agent for additional information.

How to do it:

Follow the detailed eCR instructions in Canvas.

Policies	Procedures	Forms / Links	Training and Reference Materials
University Policy 601.11, Purchasing Policy State of NC Purchase and Contract Division, Administrative Code University Policy 601.8, Appropriate Use of University Funds	49er Mart Requester – Step-by-Step Guide 49er Mart Approver – Step-by-Step Guide Materials Management Purchasing Manual	eCR Instructions Employee & Student Direct Pay Request 49er Mart Login Banner Login	49er Mart Training in Canvas 49er Mart FAQs

Contact for additional questions:

Send an email to the Purchasing mailbox at purchasing@uncc.edu or refer to the list of Purchasing contacts.

Last updated 9/14/18, 4/30/19, 7/18/19

• Guide to Querying Fixed Asset Information in Banner

Purpose: Describes how to navigate in Banner to obtain asset numbers and other asset information.

Contact Email: finsystems@uncc.edu

Last Updated: December 9, 2019

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 Compliance (ORC) 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 Compliance (ORC) before being routed to the General Accounting office for approval. ORC 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 and Economic Development 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.

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 PIs/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.

Policies	Forms / Links	Training and Reference Materials
UP 602.11, Gifts, Awards, and Prizes UP 602.3, Petty Cash Fund and Change Fund Policy UP 306, Research Utilizing Human Subjects UP 601.8, Appropriate Use of University Funds	Electronic Check Request (eCR) Employee/Student Direct Pay Request (ESDPR) Form UP 602.11 Appendix B, Reportable Gifts, Awards, & Prizes Form UP 602.11 Appendix C, Gifts, Awards, & Prizes Log Sheet	Expense account codes Gift Cards/Gift Certificates, How to Pay Appropriate Use of University Funds Standards

Contact for additional questions:

Please 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

Last Updated: July 1, 2021

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

• 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

Inventory Coordinators List

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

Last Updated: September 13, 2022

• Know Before You Go: General Guide for Travelers

Purpose: Describes the common actions and items travelers need to take and know before going on University-sponsored business trips.

Contact Email: travel@charlotte.edu

Last Updated: April 1, 2021