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State Agency Consulting Services - These are professional services rendered by a State of Iowa employee for a State of Iowa agency other than his/her primary employer. State of Iowa agencies include branch agencies such as the Iowa Department of Human Services or the Iowa Department of Transportation, as well as the other regents institutions. State regulations require payment for state agency consulting services to be made by the employee's primary employer.

When an ISU employee is hired by another state agency to perform professional services, the state agency should not pay the ISU employee directly for those services. Instead the agency should send the check, payable to Iowa State University, to the following address:

ISU Controller's Department Attn: Robin Riedell-Jones 3607 ASB Ames, IA 50011-3607

The Controller's Department will deposit the state agency payment into a clearing account and then issue an ISU honorarium voucher to the employee in payment of those professional services. By using this process, the necessary information is captured in the ISU payroll records. There are no federal or state taxes withheld on these payments. After the end of the calendar year, an IRS Form 1099 will be issued to any employees whose annual payments exceed $600. This information is also reported to the IRS, so employees need to report the income on their individual tax returns.

If your department hires an employee of another State of Iowa agency, you should not pay them directly. You need to submit an "Honorarium or Expense Voucher" payable to the employee's primary employer. The other state agency will in turn issue a check to the employee and record the payment in their payroll records. In the Justification section of the ISU honorarium voucher, indicate the employee's full name, social security number, and description and date(s) of the services provided. This information should help to expedite the payment through the agency's accounting system.

If you have questions regarding state agency consulting services, please contact Robin Riedell-Jones in the Controller's Department.