Welcome to
Accounts Payable
Independent Contractors
1. When it is time to pay an Independent Contractor do I need to fill out a Request for Payment and an Interdepartmental Communication?
No, please do not fill out both forms. Fill out the Request for Payment when you want Accounts Payable to pay it. Fill out and send an Interdepartmental Communication to Accounts Payable when the school/department has paid the Independent Contractor from the Activity/Incidental Account. DO NOT PAY INDEPENDENT CONTRACTORS FROM PETTY CASH.
2. When paying an Independent Contractor, where do I get the forms?
The Request for Payment and the Substitute W9 are available on this website. The Independent Contractor Service Agreement is available on the Purchasing Website.
3. How often do I need to fill out the Contractor Service Agreement?
The Independent Contractor Service Agreement needs to be filled out and sent to Purchasing before any work is done. The Independent Contractor Service Agreement needs to be filled out covering the duration of the contract. If the contractor will be working for you more than once throughout the year, the contract should be made for the school year. The school/department and contractor should fill out the Independent Contractor Service Agreement with signatures by the Contractor (notarized) and the Principal or Department Head (not notarized. The contract cannot cover more than one year.
4. If the contractor has an agreement with another School or Department, do I need to get one signed?
Yes, an agreement made with one School or Department does not mean the agreement is made with the District, only with that School or Department.
5. When paying an Independent Contractor, where do I send the forms?
Send the completed and signed Contractor Service Agreement (the agreement is available on the Purchasing Website) to Purchasing, before the work is started. The Director of Purchasing will sign the form or forward it to the appropriate person for their signature. The Director of Purchasing is person authorized in the District to sign a legally binding contract. Then when the work is finished, send the Request for Payment and the W-9 (if it is the first time they have worked for your school or department) to Accounts Payable.
6. How long does it take to get a check for an Independent Contractor?
Most of the time it takes about three weeks. However, due to unforeseeable circumstances it sometimes can take longer. Also, the vendor can't be set up without a W9 or a completely signed agreement. (If the vendor is new, the vendor name and number needs to be set up by Purchasing. If the account code is new, it will need to be added by General Accounting.)
7. When do I need to get a W-9 filled out?
When someone (except employees) renders a service for your school or department, the Independent Contractor needs to fill out a W-9 and sign it. DPS employees should not fill the W-9 out for the Independent Contractor; the Independent Contractor should fill out the form, following the instructions that accompany the form. Companies also need to fill out a W-9, because not all companies are corporations. Please use the Substitute W-9 in the Forms Section of this website.
8. Do the Independent Contractors have to fill out a W-9 every time they work?
When an Independent Contractor comes to work for you for the first time, have the Independent Contractor fill out a W-9. Send the original to Accounts Payable and keep a copy in your W-9 file. In the future, when an Independent Contractor comes to work for you, check your W-9 file. If you have a W-9 then you dont need another, unless there is a significant change. If you dont have a W-9, have them fill out one. You need to get another W-9 if there is a significant change, like the name changes or if the Tax ID changes or if the one you have is more than 1 years old.
9. In the distribution code, what object do I use for Independent Contractors?
Use object code 0339 or 0334 for Independent Contractors. The state will not allow those object codes to be used with your instructional per pupil monies (11 0010, 11 0020, 11 0030). It is best to use administrative (24 2410) or staff development SRE Program accounts (22 2213) and monies.
10. May I use a payroll account?
Accounts Payable is not allowed to use payroll accounts to pay an Independent Contractor. Object codes for payroll end with 0110 or 0111. Payroll Accounts may only be used by Payroll for employees. If an incorrect account is used Accounts Payable will change it.
11. May I pay an Employee for services through Accounts Payable?
All employees must be paid for services through Payroll. Consult the Payroll section of this Manual for instructions. Also please see Board Policy GBEA for conflict of interest information.
12. May I pay an Independent Contractor out of Petty Cash?
NO! Independent Contractors may not be paid out of Petty Cash. Your Petty Cash cannot be reimbursed for this payment. Independent Contractors may be paid out of your Incidental (Activity) fund; however, it cannot be reimbursed by District funds either. If you pay an Independent Contractor out of your Incidental fund, please fill out and send an Interdepartmental Communication for Independent Contractor Information form to Accounts Payable (a copy of the Interdepartmental Communication for Independent Contractor Information form is in the Independent Contractors section). We are required to keep track of all payments to Independent Contractors and report them to the IRS.