Payments to Individuals

What financial document is used and how it is processed differs according to the role the individual played in the project. For example, someone who completed a survey form is paid with a PVA while a consultant is paid through an invoice. The Certified Approver's Payments to Individuals Grid lists the type of expense (roles of individuals paid on a project), recommended object code to use, and the proper form to process.

Payments to human subjects

Human subjects Individuals who take part in University research studies often receive payment for their participation as human subjects. University faculty and staff have a legal obligation to maintain confidentiality of those individuals. The payment process must maintain their confidentiality while meeting Internal Revenue Service (IRS) reporting requirements and also conform to the University's standard accounting and payment practices. Maintaining the confidentiality of human subjects must also be ensured when making payments to third parties that provide research-related services and/or products. See the policy on Paying Human Subjects and Maintaining Confidentiality and 1099 Reporting for information on processing payments to human subjects (both employee and non-employee).

Contracts for Professional Services (CFPS): All CFPSs must be forwarded to Payroll prior to the start of the work regardless of the dollar level. Payroll will forward all CFPSs to Purchasing Services for review.