Attachment III
Procedures for Paying Human Subjects
I. Federal
regulations which deal with human subjects are applicable only to sponsored
programs funded with federal monies, in accordance with the Code of Federal Regulations, Title 45
(Public Welfare), Part 46 (Protection of Human Subjects). This federal regulation applies to all research involving human
subjects conducted, supported or otherwise subject to regulation by any federal
department or agency that takes appropriate administrative action to make the
policy applicable to such research. Texas State has elected to apply
this federal regulation to all sponsored programs so as to assure protection of
human subjects in all sponsored programs.
II.
Research activities in which the only involvement of human subjects will be in
one or more of the following categories are exempt from the confidentiality
aspects of this policy:
a. Research conducted in established or commonly
accepted educational settings, involving normal educational practices, such as:
1) research on regular and special education instructional strategies, or 2)
research on the effectiveness of or the comparison among instructional
techniques, curricula, or classroom management methods.
b. Research involving the use of educational
tests (cognitive, diagnostic, aptitude, achievement), survey procedures,
interview procedures or observation of public behavior, unless: 1) information
obtained is recorded in such a manner that human subjects can be identified,
directly or through identifiers linked to the subjects; and 2) any disclosure
of the human subjects' responses outside the research could reasonably place
the subjects at risk of criminal or civil liability or be damaging to the
subjects' financial standing, employability, or reputation.
c. Research involving the use of educational
tests (cognitive, diagnostic, aptitude, achievement), survey procedures,
interview procedures, or observation of public behavior that is not exempt
under paragraph b. 2) of this section, if: 1) the human subjects are elected or
appointed public officials or candidates for public office; or 2) federal
statute requires without exception that the confidentiality of the personally identifiable
information will be maintained throughout the research
and thereafter.
d. Research involving the collection or study of
existing data, documents, records, pathological specimens, or diagnostic
specimens, if these sources are publicly available or if the information is
recorded by the investigator in such a manner that subjects cannot be
identified, directly or through identifiers linked to the subjects.
e. Research and demonstration projects which are
conducted by or subject to the approval of department or agency heads, and
which are designed to study, evaluate, or otherwise examine: 1) public benefit
or service programs; 2) procedures for obtaining benefits or services under
those programs; 3) possible changes in or alternatives to those programs or
procedures; or 4) possible changes in methods or levels of payment for benefits
or services under those programs.
f. Taste and food quality evaluation and
consumer acceptance studies: 1) if wholesome foods without additives are
consumed or 2) if a food is consumed that contains a food ingredient at or
below the level and for a use found to be safe, or agricultural chemical or
environmental contaminant at or below the level found to be safe, by the Food
and Drug Administration or approved by the Environmental Protection Agency or
the Food Safety and Inspection Service of the U.S. Department of Agriculture.
III. Methods
of Payments
The
university may pay human subjects participating in any sponsored program by
check, electronic deposit, gift certificate, or cash. When a department or
school handles cash in providing payments to human subjects and participants,
funds must be secured and handled in accordance with the principles established
for cash custodians.
The university will maintain the names
of human subjects in confidence unless exempted under section II of this
policy. The only explanation that is required on the payment document is:
"Details are on file and available for audit in the department."
Attachments identifying the name or nature of the study should NOT accompany
the payment document.
When
subjects are university employees, payments for work as human subjects are made
through the university's Payroll and Tax Compliance Office. Payments are
included in the next regularly scheduled paycheck for the employee who has
served as a human subject in a research project. All applicable taxes will be
withheld at the time of payment in accordance with Internal Revenue Service
regulations.
b. Non-Texas
State Employees
1)
Payment
by gift cards Typically, gifts cards are purchased from a vendor using the
cash received via the Research
Advance Request form (AP-5). A direct deposit will be made to the PIs
personal checking account. The PI may then purchase the gift cards and issue
them to research subjects. A log of the payments and receipts must be kept.
2)
Payment
by cash Cash incentives may be paid directly to research subjects as well
after the PI has received the research cash advance as described in part a.
above.
3)
Payments
as Contractors Individuals who are not Texas State employees being paid as
human subjects are regarded as independent contractors. To obtain payment by
check or direct deposit to individual human subjects who are not employees of
Texas State, follow the steps detailed below:
i) Complete
a Vendor Maintenance form (Form FS-01) to set the individual up as a vendor in
the system.
ii) Complete
a Payment Request. [The form can be accessed via the web at http://www.txstate.edu/gao/ap/forms.html.]
IV. Prohibited
Payments Certain payments are prohibited from being made for human subjects
participating in a university-sponsored research program. These are:
a. A principal investigator (PI) or other
university employee may not pay human subjects from personal or other funds and
later request reimbursement.
b. University employees may not use
P-cards to purchase gift cards or certificates
c. International
Participants Payments cannot be made to research participants who are
international visitors (such as F-1 or J-1 students) because these individuals
cannot work as independent contractors in the United States. Also, many
international visitors are prohibited from receiving compensation from any
entity other than their sponsor.
d. Employees,
graduate students, or undergraduate students who are funded by the research
grant to which the cost of the human subject payments will be charged. The
University cannot pay these employees as independent contractors because of the
possible conflict of interest and internal control issues.
V. Approvals
a. Research Advance
Requests (AP-5)
1)
The
preparer of the Research
Advance Request (AP-5) and Reconciliation
(AP-6) forms must obtain written approval of the account manager (or
designee) on the form.
2)
Externally
Sponsored Programs The approved Research
Advance Request form (AP-5) should be forwarded to the Office of Sponsored
Programs for review to assure that the expenditure is being made in accordance
with sponsor requirements.
3) Internally-Funded Programs (e.g., Research
Enhancement Program (REP) grants, Research Development Fund, Recovered Indirect
Cost Account, Student Undergraduate Research Fund (SURF) The approved Research Advance
Request (AP-5) should be forwarded to the assistant vice president for
Research and Federal Relations for their review. The PI (or account manager)
must assure that the expenditure to the human subjects is being made in
accordance with provisions of the REP award.
4) The
completed and approved Research Advance
Request (AP-5)
should be forwarded to Accounts Payable for processing of the payments. All
payments will be mailed or sent via electronic means in accordance with
standard university procedures. Allow 10 working days for processing.
The
log of payments, signed receipts of payment, deposit slip for return funds and
the completed and signed AP-6 form
are all returned to the assistant vice president for Research and Federal
Relations for review and approval.
The assistant vice president for
Research and Federal Relations sends the entire reconciliation package to
Accounts Payable for review and processing.
VI. RESPONSIBILITIES
Principal Investigator Has the following
responsibilities with regard to making payments to human subjects through Texas
State:
a. Select participants in accordance with
university policies.
b. Prepare and submit Research Advance
Request form (AP-5), Reconciliation
form (AP-6), log of
disbursements, receipts
of incentives
c. Verify the employee or non-employee status of
the participant via the receipting process.
d. Verify that the participant is a U.S. person
via receipting process.
e. Ensure confidentiality and proper protocol
procedures are followed, in accordance with federal and state regulations and
university policies (Refer to UPPS No. 02.02.03,
Protection of Human Research Subjects).
Unit Administrator (Chair, Director) Oversight
Document Preparer Ensure confidentiality and
accuracy
Certified Approver Approve and review payment
documents for confidentiality and accuracy
Assistant Vice President for Research
a.
Review and approve all requests for research cash
advances, reconciliation forms, payment requests, and PCRs being processed to
compensate human subjects, to assure compliance with external and internal
funding source requirements.
b.
Secure completed copy of IRS W-9, if appropriate
General Accounting Accounts Payable
a. Processing payments to human subjects
participating in a research study.
1) Process research cash advances
and advise departments or schools regarding standard University payment
processes. Review the payment requests for completeness.
2) Process payments for human
subject participants in lump sum to the PI, or when applicable, process
individual payments to participants.
Accounts Payable