|Title: HONORARIUMS||Identification: 6.10
Effective Date: 12/03/19
FS 1001.64; 1001.65
|Signature/Approval: Dr. Ken Atwater|
This procedure is to establish guidelines for awarding an honorarium.
An honorarium is a one-time payment for short-term services, as outlined in this procedure, where HCC does not expect a particular deliverable and the recipient will not invoice HCC for services rendered. The honorarium is for an individual and not an HCC employee to be used when HCC has no expectation of a particular deliverable and the recipient has no expectation of being paid. It is provided as a token of appreciation for participating in HCC educational activities and events, and is not a contractual obligation to pay for services.
- Honorariums are to be paid to individuals, rather than companies or organizations. Services provided by companies or organizations must be contracted.
- Honorariums are not to be paid to HCC employees including student employees.
- Honorariums must be paid for services provided.
- The service provided is one where HCC does not expect a particular deliverable and the recipient does not expect to be paid.
- Examples include but are not limited to: Guest speaker, participation or leading workshops and seminars, presentation of lectures, panelist, concert, or creative activity including presenting artwork at an HCC gallery. The deliverable is generally educational or a public service with no specific deliverable or fee requested or expected.
- Honorariums are not to be used to bypass HCC procedures for paying consultants or independent contractors. They cannot be used for temporary contractual or part time services; for payment for a specific service; or as reimbursement for travel or other expenses.
FORMS—The Budget Officer or designee must complete the following forms, which are available to download on the HCC Purchasing Department webpage:
- HCC Honorarium Form
- IRS Form W-9
- HCC Conflict of Interest Disclosure Statement/ Affidavit
- An official announcement, invitation letter, flyer, etc., that outlines the service provided, date, building, room number and audience or participants, must accompany the request for payment of honorarium.
- The campus will only forward to the HCC Purchasing Department once all three forms are fully executed, signed by the department administrator and dated. Do NOT send separately. Incomplete forms and those not authorized by the Department Administrator will be returned as incomplete.
- All forms can be sent by email to firstname.lastname@example.org, or attached in Hawk Shop (ESM) when the requisition is entered.
- The Budget Administrator is required to complete the requisition for payment.
- The HCC Purchasing Department will issue a blanket purchase order once the requisition is approved.
- The Budget Officer will complete the payment memo and email to email@example.com. The Department Administrator is required to sign and approve the payment memo verifying the services were provided.
APPROVAL RESPONSIBILITY—Approval by an administrator indicates that payment is allowable from the funding source and that services were completed.
- Amount Limitations: An honorarium activity should typically not be greater than $100 unless a special exception has been granted and approved in writing by the Campus President.
IRS REPORTING—In accordance with Internal Revenue Service regulations, payments to US tax residents, which total $600 or more in aggregate to payee, will be reported as income on a 1099-Miscellaneous Income form.