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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 and associated transportation costs via a Revolving Cash Fund. A research subject-testing fee is a payment to an individual participating as a subject in scientific research project. These payments are generally small amounts and are paid from cash-on-hand within the department. The Revolving Cash Fund is 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 miscellaneous office expenses such as: cab fare, postage, tolls, parking,
• 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

Revolving Cash Fund must be established through the Comptroller’s Office Current Unrestricted Funds Section (see below) and should be used when the research project is an "ongoing" project. If the research subject-testing project is a "one-time" event, the principal investigator should request a Cash Advance. This document discusses only the revolving fund procedure.

Establishing A Cash Fund

 The Principal Investigator (PI) should make a written request to the Comptroller's Office Current Unrestricted Funds Section. This request should include:

1. Purpose of fund.
2. Name of the custodian, who is the person maintaining the fund.
3. Location of the cash fund (the safeguards against theft should be indicated).
4. The amount of the fund. The size of the fund should be established so that
it is reimbursed on the average of once a month, no more than twice per month.
5. The amount of the testing fee that will be disbursed to each subject in accordance with the grant or contract award.
6. Grant or contract award number and expiration date.
7. Grant or contract guarantee account number to charge if cash is lost or stolen.
8. Approval by the Chief Financial Manager for the division or executive level.
9. The Manager of Unrestricted Current Funds will put through a Direct Payment Voucher Form 88R (DPV), based upon the above information.

Maintaining the Fund

1. The cash MUST be kept in a locked drawer or cabinet with the key in the custodian’s possession or the possession of a delegate. The custodian should contact the Bursar's Office to create a holding account for the storage of large amounts of cash.
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 custodian can replenish the fund by submitting a Petty Cash Form 41R to Non-Salary Disbursements (formerly Accounts Payable). The original log, the Petty Cash Receipts Form 47R, and the original receipts for cash outlays must be attached the Form 41R. After Non-Salary Disbursements approves the reimbursement, a check will be issued to the custodian through the Bursar's Office. Allow at least 10 days to replenish the fund.
4. The completed log, plus cash on hand, must equal the total amount of the fund at all times.
5. 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.
6. The fund is subject to audit by the Comptroller’s Office or the Internal Audit Department at any time and without prior notice.
7. Current Unrestricted Funds must be informed in writing of any change in custodian or principal investigator.

Administering Payments

Single disbursements to a research subject that are $100 or more, cannot be made from the fund. Any single payment in this amount must be paid directly to research subject on a Direct Payment Voucher Form 88R (DPV). For procedures and required documentation, refer to Human Research Subjects Fees. The DPV must be submitted to the Comptroller's Office Payroll Department Independent Contractor's Section. Review the Payroll page for detailed Procedures and Required Documentation. The DPV must be submitted to the Comptroller's Office Non-Salary Disbursements Section (formerly Accounts Payable). The guarantee 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 the cash fund encumbrance amount, instead the appropriate grant or contract will be charged directly.

Changes in the Cash Fund

1. An increase to the fund requires a written request to Current Unrestricted Funds, stating the reason for the increase.
2. Closing or decreasing the Cash Fund
1. Contact the Current Unrestricted Funds Section for the imprest cash account number to credit with the unspent cash. Note: This is not the same as the grant or contract guarantee account number.
2. Deposit the unspent cash with the Bursar's Office by submitting a Report of Money Received Form 133.

Failure to comply with these and Internal Audit’s Cash Control Guidelines will result in the closing of the Revolving Cash Fund.