Control Objectives: To ensure that payroll disbursements are made only upon proper authorization of management to bona fide employees; that payroll disbursements are properly recorded; and that related legal requirements such as payroll taxes are in compliance.

Employee Categories

Employees can be classified as a full-time or a part-time employee; exempt or non-exempt (exempt means they are not entitled to overtime). Labor laws are specific as to what constitutes exempt, so please check with the USM Foundation payroll administrator to determine which category the employee falls.

 Employee Personnel Files

Required documents: Before an employee can be paid, the following documents submitted by the department must be on file at the USM Foundation

    1. Signed form confirming that the employee has received a copy of the USM Foundation personnel manual.
    2. Signed form confirming that the employee has received a copy of the USM Foundation personnel manual.
    3. IRS Form W-4 and State W-4
    4. IRS Form I-9
    5. Nonresident Aliens (also known as Foreign Nationals) require the following additional documents as part of their file:
      • Copy of their Visa with a valid I-94 card/stamp
      • Copy of a valid passport
      • Form I-20 or Form IAP 66 (whichever is applicable)
      • Copy of Social Security card
      • Completed Foreign National Data Form (used to determine whether a person is a nonresident alien or a resident alien for U.S. income tax purposes.) The form is available through the USM Foundation payroll office.

Employment Agreements

An Employment Agreement may be included in the personnel file when and if an employee has been hired for a specific time period and the employer wants to document that arrangement for the record. In those cases, the person with signature authority should submit a letter to the USM Foundation that documents the arrangement.  The USM Foundation President will also sign the letter if the parties involved want the document to reflect the signatures of both the employer and the USM Foundation.

Any promises or commitments made to a new hire outside of the normal pay and benefits must be preapproved and documented in an employment agreement. This may include promises related to bonus pay arrangements, specific salary adjustments at specific times, or prearranged leave time outside normal leave time policies.

Our Vision

Our vision is to attract broad resources that transform the USM and its institutions, create a network of advocates to embrace the USM’s role as an educator and economic engine, and to grow a long-term, sustainable culture of philanthropy across the University System of Maryland.

Learn More About USMF