Two common expenses for sponsored projects are human subject payments and participant support as defined below:
Human subject remuneration (also known as participant incentives and respondent fees) are small payments made to individuals who are participating in a research project as a "human subject." These costs should be expensed to account code 727140.
Participant support includes stipends, subsistence allowances, registration fees, supplies and manuals paid to, or on behalf of, research subjects / participants for their attendance at meetings, conferences, symposia, training activities or workshops that are directly related to the research project or program. These costs should be expensed to either account code 783120 - Participant Support Services for stipends or subsistence allowances or account code 783110 - Participant Support Reimbursement of Expenses. When paying participant support from a sponsored project, such expenses must be part of the approved sponsored project budget and budgeted separately. Participant support are not charged for indirect cost recovery.
Payments to individuals for either type of expense can be made through two mechanisms:
1. Project advance or imprest funds (for paying individuals cash or gift cards)
2. Purchase vouchers (see "Human Subjects and the Transparency in Government Act" below for information re: protection of privacy information for human subjects)
Links to a description of relevant Finance & Administration procedures and forms are provided below. Click on the appropriate link below for details/forms for using the above mechanisms:
• Procedures for using Project Advance or Imprest Fund accounts
• Form to open a Project Advance/Imprest Fund account
• Form to replenish funds in an Imprest Fund account
• Form to close a Project Advance/Imprest Fund account
• Example form for recording receipt of cash or gift card - individual
• Example form for recording receipt of cash or gift card - multiple
Human subjects and the Transparency in Government Act: Senate Bill 300, the Transparency in Government Act, was passed during the 2008 legislative session and signed by Governor Perdue in May 2008. This bill requires state agencies and state institutions to extract all trade vendor payment data (vendor ID, vendor name, amount and number of payments) to the Department of Audits and Accounts (DOAA). The DOAA will then make this data available to be viewed by the public via a searchable website.
The DOAA has approved for all state agencies and state institutions to exclude any payments related to the HIPAA and human subjects from this extraction. Georgia State excludes any payments using the account code for human subject payments (727140) from this extraction. It is therefore important to use this correct account code when paying human subjects with a payment request form to ensure this private information is not made available to any searchable public websites.