Financial Administration

PART II -- Preaudit Steps

E. Payments for Personal Services [Ref. FAP - Personal Services Payments (F31), and FAP - UW System Travel Regulations (UWSTR) - (F36) - Section XX]

In addition to the audit steps in Section A and applicable audit steps in Sections B, D and G, audit for the following:

  1. Social Security number or employer identification number and mailing address are provided.

  2. Class code is appropriate.

    1. 3011 (or other appropriate code) for fees and expenses which are not in accordance with UWSTR.

    2. 2150 for specific travel expenses which are in accordance with FAP - UW System Travel Regulations (UWSTR) - (F36) - Section XX.

  3. Travel expenses coded to 2150 are adequately accounted for and substantiated by receipts where required by UWSTR.

  4. Required approvals in addition to the approvals stated on the PIR.

    1. Chancellor or delegated designee approval for academic support services (ref. FAP - Personal Services Payments (F31) for definition of academic support service).

    2. Purchasing approval for all other nonexempt services. (Refer to State Procurement Manual PRO-E-4 and institution policy).

  5. Type and date(s) of service provided are clearly stated and are consistent with the charged fee, method of payment and program mission.

  6. Employment-related services are payrolled.

    1. FAP - Inter-Institutional Financial Transactions (F18) policy is followed for services provided by employes of other UW institutions.

    2. Employe interchange agreement rules are followed for services provided by employes of other state agencies.

    3. Total additional payments to full-time UW/State employes do not exceed $12,000 per year. [Ref. Wis. Stat. S.16.417(2)]

  7. Fees for services provided by business entity owned by a UW/State employe are:

    1. not related to the employe's state/UW employment.

    2. supported by a federal employer identification number.

    3. approved on an official purchase order or academic support services agreement, regardless of dollar amount. Refer to State Procurement Manual PRO-I-10 and 12.

    4. in compliance with Wis. Stat. S.16.417(2). This applies even if the services are not employment-related. Refer to 6.c above.

  8. Unusual, excessive or unnecessary fees/expenses are brought to the attention of the next higher authority.

  9. Payment to Individual Report (PIR) and Academic Support Services Agreement are properly completed when required.

  10. IRS and State of Wisconsin reporting and tax withholding requirements are met.