6.3 Honorariums

Honorariums

Approval Date: 11-06-13

 

General Guidelines

Honorariums may not be paid to Middle Georgia State College employees.

In accordance with IRS regulations, payments in excess of $600 will be reported as income on Form 1099-MISC information return.

Definition

An honorarium is a one-time payment to a speaker or visiting lecturer for services.

Procedures

  • Complete an ePro Requisition.
  • If no invoice will be provided, a Contract for Services must be completed. The ePro requisition number or the PO number must be on the contract.
  • An official flyer or announcement of the speakers/activity should be attached to the original invoice or Contract for Services and sent directly to Accounts Payable.

Forms

The official contract to be used for this purpose can be obtained from the purchasing office website at http://www.mga.edu/accounting-services/purchasing.aspx