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Purpose

           The purpose of this document is to provide faculty and staff with detailed guidelines and procedures regarding the payment of Research Subject Testing Fees for a "one-time" project. A research subject-testing fee is a payment to an individual participating as a subject in scientific research project. The payments are generally small amounts that are paid from cash-on-hand within the department. These funds are not to be confused with a Petty Cash Fund which is used to reimburse out-of-pocket expenses. Cash that has been obtained for the specific purpose of paying research subject fees cannot be used for:

• The payment of expenses such as: cab fare, postage, tolls, parking, miscellaneous office expenses
• Personal loans, salary advances or as a check cashing fund
• The payment of personal services (i.e., typing, photography, entertainers, caterers, etc.) that would be considered either as wages (salary) or independent contractor payments

Establishing Cash Resources

           A Principal Investigator (PI) may obtain "ready cash" for the purpose of paying subject-testing fees through two mechanisms. If the research testing is a "one-time" event, the PI should request a cash advance by submitting a Request for Travel or Non-Salary Advance Form 95 to the Comptroller's Travel Desk. If the research testing is an "on-going" project, a Revolving Cash Fund, must be established. This document only discusses the cash advance procedure.

Requesting the Advance
           The Principal Investigator (PI) should submit a Request for Travel or Non-Salary Advance Form 95 to the Comptroller's Office Travel Desk. The cash advance must be issued in the name of the custodian, who is the person responsible for maintaining the cash advance funds. The Form 95 must be completed in its entirety and the signature of the chief financial administrator of the division or the executive level is required.

Maintaining the Advance

1. The custodian MUST keep the cash advance in a secure location such as, a locked drawer or cabinet. The key to the drawer or cabinet must remain in the custodian's or an authorized delegate's possession at all times.
2. A Log of Payments to Human Subjects is to be kept of all disbursements. It must include the name, address, social security number, signature of recipient, and amount paid to each individual.

   If the custodian or the PI determines that the names of the research subjects are of a confidential nature, then code identifiers should be used and logged onto a Coded Log of Payments to Human Subjects. Instead of identifying the individual subject by name, assign a code. The PI should maintain a file that cross-references the code identifier to each research subject. This file should include the name, address, social security number, signature of recipient, and amount paid to each individual. It is the principal investigator's responsibility to retain this information for a minimum of three years, after the final financial report is submitted to the grant or contract agency.

3. The completed log, plus cash on hand, must equal the total amount of the advance at all times.
4. In the event that the cash is stolen, the following procedures should take place:
1. Contact The University's Police Department to file a police report.
2. Obtain a copy of the police report.
3. Immediately contact the Dean of the Department. The Dean must write a letter to the Comptroller's Office indicating an account number that may be charged for the lost or stolen cash.

Administering Payments

Any single payment that is $100 or more, must be paid directly to the research subject on a Direct Payment Voucher Form 88R (DPV). Review the Payroll page for detailed Procedures and Required Documentation. The DPV must be submitted to the Comptroller's Office Payroll Department Independent Contractor's Section. The account number(s) of the grant or contract that is the funding source for the research must be indicated on the DPV. Note: A payment processed on a DPV will not reduce cash advance encumbrance amount, but the appropriate grant or contract will be charged directly.

Completing the Project

After the project is completed, the principal investigator is responsible for liquidating the encumbrance created by the cash advance. To do this, a Travel Expense Voucher (TEV) Form 97 must be submitted to the Comptroller's Office Travel Desk Section. The TEV must always be charged to the same account number (s) that the cash advance was issued and encumbered against. At this point, if there is cash that has not been disbursed:

• Fill out a Travel Expense Voucher. Pay close attention to the section that lists Total Expenditures and Less: Travel Advance Encumbrance Number and fill the appropriate information.
• Deposit the unspent cash with the Bursar's Office by submitting a Report of Money Received Form 133. The account number that should be used is 0-17817-1620, the Travel Advance Account,. A copy of Form 133 must be included with the Travel Expense Voucher. Do Not Deposit Into Any Departmental Account.