Procedure Number: 5.4.23-P
Current Effective Date: 08/01/2017
Original Effective Date: 06/01/2013
Revision Dates: 06/01/2013, 05/01/2014, 05/30/2017
Revision Number: 3
Revision Summary: Prior Business Procedure 4.26
Responsible Official: Director of Procurement to Payment
To outline awards for stipends paid by KCTCS.
This procedure applies to all KCTCS departments.
A stipend is a form of compensation to help underwrite the cost for participating in a specific activity.
A stipend is separate from wages or salary because it does not represent payment for work performed.
- Stipends are not performance based or hourly based.
A stipend enables an individual to be exempt partly or in whole in order to participate in a role that is normally unpaid (i.e. internship) or activities that cannot be measured in terms of specific tasks.
Stipends are awarded at lower amounts than what is expected as a permanent salary or similar work.
- Stipends are complimented by other benefits such as instruction, food, and/or accommodation.
4. Guidelines for Stipends
An individual receiving a stipend greater than $600 must be established as a 1099 supplier.
Awarded stipends are paid to participants as a non-service payment.
Stipends can be paid as directed by a sponsor such as a grant.
- Business units must use account 50235 for grant directed stipends.
- Stipends must be submitted on a PAY voucher with supporting documentation.
- BA8 Form.
- Copy of the grant verbiage listing the approval of the stipend award.
- List of awardees.
- Amount of stipend per participant.
- Individual’s vendor identification number.
- PAY vouchers will be reviewed by KCTCS Office of Procurement to Payment Services.
Questions regarding stipends should be directed to KCTCS Director of Procurement to Payment Services.