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Professional Services

6219    Professional Services

This code is used to classify expenditures/expenses for professional services rendered by personnel who are not on the payroll of the school district. Government Code 2254.002 defines professional services to be the following:

Architecture Optometry
Landscape architecture Professional Engineering
Land Surveying Real Estate Appraising
Medicine Professional Nursing
Accounting (Audit Services code 6212)  

These professionals are required to be licensed or registered with the state. Professional services are delivered by an independent contractor (individual, entity or firm) that offers its services to the public. Such services are paid on a fee basis for specialized services that are usually considered to be temporary or short-term in nature, normally in areas that supplement the expertise of the school district. This includes all related expenditures/expenses covered by a professional services contract, if the contracted service is not detailed in object codes 6211 through 6214.

Professional Services denotes a person in a profession which requires years of education and service for one to attain competence and which calls for a high order of intelligence, skill, and learning.

While most occupations, trades, or business require a diversity of knowledge and skill, one who delivers Professional Services is a member of a discipline with widely accepted standards of required study or specified attainments in special knowledge as distinguished from mere skill.

The Professional Services provided are predominantly mental or intellectual, rather than physical or manual.

PROFESSIONAL SERVICE means work rendered by an independent contractor who has a professed knowledge of some department of learning or science used by its practical application to the affairs of others or in the practice of an art founded on it, which independent contractor shall include but not be limited to lawyers, doctors, dentists, psychologists, certified registered nurse anesthetists, veterinarians, architects, engineers, land surveyors, landscape architects, accountants, and claims adjusters. A profession is a vocation founded upon prolonged and specialized intellectual training which enables a particular service to be rendered.

bulletCompensation for professional services rendered to PISD may be authorized when such services cannot be performed in an efficient and timely manner by regular PISD personnel. Such payments are normally for short-term assignments and they are subject to the provisions described below.
 
bulletPayments to PISD employees for professional/personal services within PISD are treated as salary payments, and should be paid at the PISD rate of pay for the appropriate job.  All such payments are subject to approval by the appropriate Budget Manager  regardless of amount.  Payments for professional services to individuals who are former PISD employees also may be required to be treated as salary payments. Please complete the Employee/Consultant checklist or consult the Business Office for details.
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Last modified: 07/12/07