Contact Information

Organization

THE COMMITTEE ON HUMAN RESEARCH

UCSF GUIDANCE ON RESEARCH TOPICS AND ISSUES

ACCOUNTS PAYABLE GUIDELINES FOR RESEARCH SUBJECT PAYMENTS

• Research Subject Payments
• General Information
• Payment Requirements

Research subject payment is processed in the Accounts Payable Section of the University Accounting Office. In order for subjects to be paid in a timely manner, investigators should begin the paperwork to pay subjects as soon as the CHR approval packet is received. By far the most complaints received by the CHR office are from subjects who are upset about not having received the payment they had been counting on. Because of this, the CHR asks not only that investigators submit the necessary paperwork to Accounting as soon as possible but also that investigators include the details of the subject payment in the consent form. Subjects should be told how they will be paid (i.e., in cash, or by check) and when they should expect payment (i.e., immediately upon their completion of the study, or within six weeks). As Accounting processes research subject payments requests on a priority basis, Accounts Payable is able to issue payment within approximately ten days after receipt of the properly completed paperwork.

Included in this appendix is the Accounts Payable Guideline for Research Subject Payments, the one-page accounting form UCSF Research Subject Payment Summary, and the Research Subject Certification of Participation. One copy each of the CHR Approval Letter and the CHR Cover Page for the corresponding study should be attached to the completed form and submitted to Accounts Payable, Box 0812.

Subjects may be paid by a Check Request (Form 5) or via petty cash (for on-site payments of $100 or less a visit). It should be noted, however, that the Form 5 must include the subject's name and address for mailing as well as the subject's social security number. Because the use of names and social security numbers increases the risk of loss of confidentiality and may be a cause for concern for some subjects, both the protocol and the consent form should address this issue in writing.

Questions about how to fill out the following forms or requests for additional forms should be addressed to Accounts Payable at 476-2126; ask for the Research Subject Payment Desk. Additional information about subject payment or reimbursement is included in Payment of Reseach Subjects Guidance. Information about Treatment and Compensation for Injury, which is quite distinct from subject payment, is discussed in detail in Treatment and Compensation for Injury Statement: Background and UCSF Policy. Questions may also be addressed to the CHR office at 476-1814.

Research Subject Payments

This guideline for research subject payments applies when:

	•	a research protocol involving research subjects has been reviewed and approved by the Committee on Human Research which includes issuance of a CHR Approval Number
	•	the research department has completed and submitted a Research Subject Payment Summary Form to Accounts Payable with a copy of the CHR Approval Letter and a CHR Cover Page. (For a Petty Cash fund, see instructions below.)

Top of Page

General Information

CHR Approval Number is the Purchase Order Reference

A portion of the CHR Approval Number will be used as a Purchase Order Reference on all requests for payment. This will be the control number used by Accounting. The center five digits of the CHR number will be used with a prefix of RS (research subject) as follows:

	•	CHR # issued:------H1778-45892 -01
	•	PO Reference:------RS45892

Tax Reportable Payment

Payments to research subjects are tax reportable as income; therefore, the PI should not make out-of-pocket direct payments to subjects and then seek reimbursement from UC. Subject home address and social security number must be provided. Circumstances that do not provide for this information must be discussed with the Accounts Payable Manager before proceeding with payment requests.

Payment Timing

Accounts Payable processes Check Requests for research subjects as a PRIORITY. Assuming Check Requests are complete and appropriate documentation has been provided, payment will be issued within 10 working days of receipt in Accounting. RUSH Check Requests will not be accommodated on a continuing basis. Research subjects should not be told to contact the Accounting Office directly; point of contact is the research unit.

Note: Purchases associated with research subjects such as translation services must be procured through University process, i.e. Purchase Order.

Top of Page

Payment Requirements

Payments by Check Request

You may download Check Request forms on the UCSF Accounting Department's website. Reference files U5-2.XLS or U5-2.PDF under the Check Request Forms table. Or you may order blank forms from the store house by referencing form #71455-260.

	1.	Prepare a Check Request (Form 5) made payable to the research subject. The following information must be included on the request:
		•	Home Address (for tax reporting purposes)
		•	Social Security Number *
		•	Reference the RS number (Part of CHR Approval Number - see page 1) in the Purchase Order data field
		•	Description: research subject payment for participation in "CHR Approval Number" on "Date".
		•	Appropriate approval for Account/Fund expenditure (P.I. or Co-P.I.)
		* In lieu of a Social Security Number, a completed and signed IRS Form W-9 indicating "Applied For" will allow for payments to be made up to 60 days after signature date.
	2.	Attach subject documentation - Certification of Participation filled out and signed by the Subject (or Investigator, in special cases described below).
	3.	Forward the Check Request with Certificate of Participation Form attached to A/P Research Subjects, Box 0812.

Petty Cash Payments

A petty cash fund can be used for on site payments of $100 or less each visit. To set up a fund, request a Petty Cash Forms Packet from Storehouse or contact Campus Cashiering Coordinator, 476-4839.

	1.	Submit Petty Cash Request Form to Campus Cashiering Coordinator, Box 0812. Attach the Research Subject Payment Summary Form, CHR Approval Letter, CHR Cover Page, and an approved Check Request payable to the Petty Cash Fund Custodian.
	2.	Cash funds equal to or greater than $200 require the fingerprinting of the custodian. If applicable, make arrangements with the Police Department for fingerprinting. Note: UCSF policy limits these petty cash funds to $2,500. However, unique circumstances may warrant a higher dollar amount and will be evaluated on an individual basis.
	3.	Once the petty cash fund is established, payments of cash are issued from the cash box/drawer and documentation for the payment is maintained with the fund. Documentation consists of a Research Subject Certification of Participation Form filled out and signed by the research subject, unless the subject is to remain anonymous (see below).
	The Petty Cash Fund should be replenished at regular intervals (bi-weekly, monthly, etc.) to allow for replenishment before remaining funds are exhausted (See Petty Cash Packet Instructions). The Certification Of Participation Forms collected when funds are dispensed are to be attached to the Check Request replenishing the fund. The Check Request is made payable to the custodian of the fund. Anonymous Subjects: If the names of the subjects cannot be revealed, the petty cash fund should be accounted for by submitting a Summary Research Subject Participation List as follows: Attach a list showing research subject reference (i.e. number, first name, alternate name), date of payment, and amount paid. The check request description must include the following certification:
		•	"I certify that the (total number) research subject payments referenced on the attached list were payments made for participation in (study name) and that each received the amount indicated."
		•	Signature of PI or Co-PI
		•	Signature of witness to payments