New Account Codes for Study Subject Payments

A new account code series has been created for charging human subject payments and other related activities on sponsored projects. The new series will make it easier to review these expenses as a separate category on the PI report. Additionally, it should eliminate charging human subject activity expenses to participant support costs*, which is inappropriate and unallowable. The new account code series is as follows:

• 632110 – Study Subject Activity Fee: Reimbursement for the subject’s time, usually a fixed rate per the protocol
• 632115 – Study Subject Clinic Fee: If the study requires clinical components, such as lab, medicine, and/or medical personnel’s time in the hospital; payable to the hospital (not to the participant)
• 632120 – Study Subject Travel: Reimbursement for subjects’ travel expenses, including transportation, lodging, and meals.
• 632125 – Study Subject Supplies: Supplies for the subject (i.e. books, pens, paper)
• 632130 – Study Subject Other: Catch all for items not falling into the categories above

*The intent of Participant Support is solely to provide financial assistance for participants to attend conferences and training. For more information, a Participant Support Costs compliance webpage is available on GCA’s website under the Award Management tab.