Awards must result from a contractual obligation (enrolled in, entered in, participated in, etc.) of the following criteria:
1. Exists prior to an individual's performance (not to be confused with work related service),
2. Is based on predetermined objective standards, and
3. Is subject to a stated maximum amount
Examples of an award are as follows: recognition for some sort of special achievement, special skill, special acknowledgement, special recognition, or an award in a contest.
Processing Awards by Recipient Type
USM Student Recipient Award: Processed through AP on a Remittance Voucher. Send to AP Box No. 5104
USM Employee Recipient Award: Processed through HR /SE on a Single Payment Form. Send to HR Box No. 5111 or SE Box No. 5014
USM Student and USM Employee Recipient Award: (Employee includes all types of employment GA, TA, work study, student employment, etc.) –Processed on a case-by-case basis. Send to the Tax Compliance Officer Box No. 5119 for approval.
Non-USM Student and Non-USM Employee Recipient: Processed through AP on a Remittance Voucher. Send to AP Box No. 5104
Please note: If you are unsure of the award recipient’s category type, you should first ask the individual receiving the award. Second, you may check with HR /SE about an employment record. Third, you may check with the tax compliance officer.
Step 1. If the payment meets the University’s award definition, complete the awards_determination_form.doc and follow the instructions in Section 3 C for payment processing of awards.
Step 2. Attach the awards determination form to the appropriate departmental form when submitting a payment request.
For example, an award(s) processed through AP should have the awards determination form and all other supporting documentation attached to a Remittance Voucher. An award(s) processed through HR/SE should have the awards determination form and all other supporting documentation attached to a single payment form.
Step 3. Send all documents to the appropriate department. The department processing the awards payment is listed by Recipient Type in Section 3 C of the awards determination form.
An award(s) to be received by a recipient that is in the USM Student and USM Employee Recipient Award category type, will be reviewed and approved by the tax compliance officer. The approved form will be sent back to the requesting department denoting the appropriate department for processing the payment request i.e. AP or HR/SE
Please note: In the event that an Employee Award or a USM Student and USM Employee Award needs to be the stated dollar amount, the award may be grossed up to include all applicable taxes by the department processing the payment.