Carol,

We have two special codes in our financial system for participant costs on sponsored projects awards.  One code is for participant stipends; the second is for other participant costs.  Each code appears as a separate line item in the financial system and in our grant accounting financial reports.

On REU awards, we complete the standard student employment forms for SCU student participants.  For student participants from outside SCU we prepare paperwork to make them fixed-term temporary employees.  We use the special SPO Participant Stipend code on both sets of forms.  Since all of the appointments are processed through Payroll, FICA & Worker's Comp are charged.

As mentioned above, SPO participant stipend costs appear as a separate line item in our financial system.  On our NSF REU awards, this line item becomes the base to which the special 25% administrative fee in lieu of f&a is applied.

Linda

>>> xxxxxx@AUGSBURG.EDU 06/15/00 09:31AM >>>
We have a summer REU.  Our PI and business office are having a "discussion"
about whether we can provide students with a stipend for their
participation in the REU or whether they must be paid as employees with
FICA and taxes withheld.  Can any one help us?  I believe that we can
provide stipends with information to students regarding tax implications.

Thanks.

Carol

Carol M. Forbes
Director of Sponsored Programs
Augsburg College
2211 Riverside Avenue
Minneapolis, MN  55454
612-330-1184
612-330-1350 (fax)
xxxxxx@augsburg.edu

======================================================================
 Instructions on how to use the RESADM-L Mailing List, including
 subscription information and a web-searchable archive, are available
 via our web site at http://www.hrinet.org (click on "Listserv Lists")
======================================================================

======================================================================
 Instructions on how to use the RESADM-L Mailing List, including
 subscription information and a web-searchable archive, are available
 via our web site at http://www.hrinet.org (click on "Listserv Lists")
======================================================================