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Several questions have come up about the new Research Subject Payments G/L account.  The following is additional guidance which should address most of these questions.

 

The new G/L account, 719500 – Research Subject Payments, should be used when providing payment to human subjects as an incentive for recruitment or participation in an instruction, research or public service project or study.  Examples of such scenarios might include compensation for contribution of time (taking surveys, giving interviews) or donating specimens (blood, tissue samples etc).  Compensation may be in the form of monetary payments or gift cards. Other examples for which this account would be used include reimbursements to an employee for the purchase of gift cards given to research subjects or the reimbursement of related travel expenses paid to research subjects.

 

In addition, I wanted to clarify the use of the Participant Support account codes.  Participant Support costs are those costs paid to (or on behalf of) participants (who are not UF employees) in meetings, conferences, symposia, training activities, workshops and similar events.  Participant Support account codes should be used as appropriate and in accordance with the terms and conditions of your agreement; 719200 – Participant Support (FNA charged), 719250 – Participant Support– No FNA.  Participant Support payments made to individuals will generally be in the form of stipends or training allowances.

 

 

Brad Staats

Assistant Vice President for Contracts & Grants

University of Florida

123 Grinter Hall

PO Box 113001

Gainesville, FL 32611

Phone:  (352) 273-3136

Fax:      (352) 846-0137

 

 

 

 

From: Staats,Brad S
Sent: Friday, January 04, 2013 2:00 PM
To: [log in to unmask]; [log in to unmask]
Subject: Research Subject Payments G/L account

 

Payments to individuals participating in an instruction, research or public service project or study must be coded to a newly established G/L account  719500 – Research Subject Payments.  A specific GL account for these types of payments has not existed in the past and, consequently, such payments were coded to various G/L accounts such as 797100 – Patient Care Costs, 719200 – Participant Support, 719250 – Participant Support– No FNA, or 719300 – Other Payments – Non Employees.  These GL accounts are not to be used in the future for payments to research subjects for participating in a project or study.  Please direct any questions to Brad Staats or Tiffany Schmidt.

 

 

Brad Staats

Assistant Vice President for Contracts & Grants

University of Florida

123 Grinter Hall

PO Box 113001

Gainesville, FL 32611

Phone:  (352) 273-3136

Fax:      (352) 846-0137