Payment to persons who are not employees or students of Indiana University for services rendered may be made by preparing a Disbursement Voucher through the KFS system with appropriate account authorizations. Original receipts or invoices, along with a W-9 form, must be submitted concurrently. The services can include consulting fees, awards, speaker honoraria, and other rendered services of limited time duration (e.g. one day or less). This document is also used to pay persons who cannot be designated as employees because of a possible implied conflict of interest (e.g. officials for varsity athletic games). If an individual performs services for the university that will have duration in excess of one day, then consideration must be given to designating this individual as an employee. This action is necessary to comply with the Internal Revenue Service’s rulings and to provide accurate reporting of earnings.
Approved reimbursement of travel expenses to persons who are not employees or students of Indiana University may also be made by preparing a Disbursement Voucher in KFS. Non-employees are subject to the same travel reimbursement limitations and requirements as outlined herein for employees, including the proper submission and itemization of travel expenses using a Disbursement Voucher Payee Certification form accompanied by original receipts and a W-9 form. IU Financial Management Services or IU Southeast Accounting Services may be contacted for additional information regarding the use and preparation of the KFS Disbursement Voucher document.