Human Research Subjects

Accounts Payable Procedures

As provided in BPPM 2:250, the University treats all research projects involving human subjects as confidential whether or not there is a specific external requirement to do so. To ensure confidentiality, follow the procedures below when making payments related to participants.

Subject Payments Made Directly To Participants on Non-PO Vouchers

  1. A Social Security number is required for vendor set up to enable proper tax reporting. (The IRB requires all researchers contact Accounting Services to get approval on the method of payment used to compensate subjects. This approval process addresses the need for this information to pay subjects. If you have questions please contact the Subject Payment Coordinator in Accounting Services with the IRB number.)
  2. Use your departmental MoCode/account code 750120 (Research Participant Fee).
  3. Attach a note to the voucher that includes: contact person, IRB number, what the payment is for (example: "subject payment"). (The note will be removed prior to imaging.)
  4. In the invoice description field on the non-po voucher assign a number that represents the participant. (Do not use a description that identifies who the subject is or what the subject is being paid for.)
  5. Do not fill in the line description on the voucher.
  6. The comment section of the voucher should say "Documentation on file in the department." The department is responsible for keeping all records on file for 5 years or longer. (Grant documentation must be kept for 3 years after the date of the final report to the agency.)
  7. Attach this signed statement from the department chair or director. Statement from the Chair/Director
  8. Please send vouchers with one copy of the Statement from the Chair/Director through campus mail to the attention of Lindsey Pitts in Accounting Services.

Reimbursements to participants for expenses by Non-PO voucher

Procedures are the same as above except for #1, and #3.

# 1 above: A social security number is not required for a reimbursement of expenses. Vendor request for subject payment reimbursements: Since a SS number is normally required when setting up an individual for payment, please indicate on the vendor create form, "Payment is for reimbursement of expense only."

# 3 above: The note attached should indicate the type of expense being reimbursed.

Paying Expenses on a Non-PO Voucher Associated With a Subject

Examples might include: a hotel or rental car that are direct billed to the university, but the receipt or folio is in the subject's name.

  1. No reference to the subject should be put on the voucher.
  2. Remove the subject's name and/or any other identifying information on a copy of the receipt or folio and send with the voucher to Accounting. The original must retain the subject's name and be kept in the department's records.
  3. Use the departmental chartfield string for the expense and an appropriate expense account code.
  4. The comment section should say, "Expense for subject participation, additional information on file in the department". The department is responsible for keeping the original documentation including who the payment was for, for 5 years or longer. Documentation for grants must be kept for 3 years after the date of the final report to the agency.
  5. Attach this signed statement from the department chair or director. Statement from the Chair/Director