62xxxx: Professional Services and Other Payments

This G/L account is used for stipends paid to individuals who are participating in programs to gain experience/training in their field. Examples: Pew Foundation Summer Internship, Duke Marine Lab Summer programs for high school teachers. Only use this G/L account for individuals not currently enrolled in classes at Duke. For individuals who are currently taking classes at Duke, use the appropriate Fellowship/Scholarship G/L account in the 63**** series.

Represents payments to individuals for services rendered by individuals who are not employees. Use this G/L account only for payments to an individual when a more specific G/L account is not available. If an Accounts Payable Check Request is used to request payment to an individual using this G/L account, it must contain the following information:

1. Name, address and Social Security number of recipient
2. Residency Status (non-resident alien?)
3. The nature of the services rendered (such as statistical analysis of data, participation on project advisory committee, etc.), including their relevance to the grant or contract assisted project or programs.
4. How the fee was determined:
   • If the fee was based on a rate per day/or hours worked, state the rate and the actual date and/or hours worked.
   • If the fee was based on a rate per unit of service rendered, state the rate, the number of units rendered and the beginning and ending dates of the complete period of service.
   • If the fee was determined on another basis, state the basis for determining the fees and the beginning and ending dates of the period in which the services were rendered.
5. Payments to individuals for services other than guest speaker, conference participant, architect, engineer, attorney, contractor, or auditor must also have an Independent Contractor Checklist (ICC) attached showing that the person qualifies as an independent contractor.
6. A signed and approved OSA form is required for some services. Refer to GAPs 200.130 through 200.134 and the Reference Chart of Forms Required for Obtaining and Paying for Outside Services for specific instructions and requirements.

Note: When paying an individual for an entertainment or social related purpose, pay on 693200, not 622000.

This account should be used to record and maintain all professional services associated with Honoraria payments.

This account should be used to record and maintain all professional service costs associated with the design of DUP books and journals.

This account should be used to record and maintain all professional service costs associated with the production of DUP books and journals.

This account should be used to record and maintain all professional service costs associated with the editing of DUP books and journals.

This account should be used to record and maintain all professional service costs associated with the marketing of DUP books and journals.

This G/L is used to separately account for outside service agreements with individuals. If the OSA is with an organization, use G/L 691629.

This account should be used to record and maintain all professional editorial service costs associated with DUP books and journals.

This G/L account should be used only by Duke University Press (DUP)

Represents contractual payments mandated by Trust Agreements made to beneficiaries of life income and unitrust funds.

Represents payments to all individuals, including employees of Duke and students, for services rendered in the capacity of experimental subjects. This includes all payments for blood purchased from individuals for experimental or research purposes. This General Ledger account may also be used for incentives to experimental research subjects, such as gift cards and other minor incentive items.

This G/L is used to record payments to research participants processed through the ClinCard system. This G/L should be used to record the cost of the incentive payment made to the research participant, including reimbursement for mileage and parking.

This G/L is used to record the load fees associated with the research payments processed through the ClinCard system.

This G/L is used to record the cost of the cards associated with the research payments processed through the ClinCard system; a reloadable debit card used for payments to research participants. (Created 06/2015)

This G/L account is used to record ride share payments to research participants
processed through the ClinCard system; a reloadable debit card process.

This G/L is used to record payments to Non-clinical research participants processed through the ClinCard system. This account should be used only for those payments to participants in studies that do not have protocol numbers. Payments for the participants include incentives, living allowances, mileage, parking, etc.

This G/L account is used to record ride share fees associated with the Ride Share payments processed through the ClinCard system; a reloadable debit card process.

Clearing account for the expenses associated with leave granted to employees by Duke in certain situations or under certain conditions which necessitates a prolonged absence.