One Time Payee
A One Time Payee (OTP) order is created in BruinBuy under the Special Request tab to pay an individual one time and must adhere to an IRS-mandated format (see One Time Payee Format and the BruinBuy User Guide Chapter 8 in Related Information). One Time Payee transactions are typically paperless except in the case of payments to foreign individuals.
Only individuals qualify to be processed as one-time payees; companies do not. Below are some examples of one-time payments:
- Guest speakers/lecturers
- Death benefits
- Honoraria disbursements (see UC Accounting Manual D-371-35)
- Human subjects
- Awards and prizes
- Refunds and reimbursements to non-UC system employees (see note below).
- Reimbursements to UCLA students who are not in the payroll system (student only has an S-type Vendor Control Key; see note below)
Note: Refunds and reimbursements are not always paperless; you must adhere to University policies and guidelines regarding accountability. Please see the Reimbursements related link.
To follow the guidelines set by the Internal Revenue Service (IRS) and UCLA Audit & Advisory Services, the University has created a standard format for departments to use when processing one-time payments. The format applies to the manner in which a one-time payee's information is displayed on the BruinBuy order and check, as well as to how it is reported to the IRS. The address for the one-time payee should be the payee's home address as per IRS regulations (do not use the institutional affiliation).
Missing, invalid or incorrect formats will result in the payment being placed on I (incomplete) status by Accounts Payable, and a queue message will be sent requesting that the department create a change order to correct the invalid information or format (see the BruinBuy User Guide Chapter 10 on Changing & Cancelling Orders). It is important that departmental personnel understand and comply with the specific formatting of the One Time Payee fields. See the related article for more information on Invoices on H&I status.
Payments to Foreign Individuals
Payments made to foreign individuals who provide a service within the United States require alien documentation. For more information regarding alien documentation, please see the related links to Payments to Non-Citizens and the GLACIER Nonresident Tax Compliance System information.