Many research projects involve payments to individuals that volunteer as research subjects. The total of these anticipated payments should normally be included in an account's approved budget. Individual payments are authorized only with proper documentation and approval, as noted below.
Confidentiality is a major issue.
Since most of these studies are medical in nature, all names and information must be kept as confidential as possible. In many cases, this is required by federal law and the University is committed to comply. Internal Revenue Service regulations provide that research subject fees are taxable income to individuals. The University is also committed to good business practices counterbalanced with the desire to reduce administrative burden to departments and central administration. Proper documentation must be retained within departments for possible audit.