Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 12/01/2010



Please see current Fiscal Policy Manual for current policies


Units who perform testing of products often advertise that they will give anyone who takes the test an incentive, for example $5.00.  The unit will pay out the testing incentives and document how much was given, and to whom.  A Departmental Advance is required to receive the funds to distribute.  The advance will be “cleared” by the appropriate Business Center through the process identified in FIS 407-07 Departmental Advances (Non-Travel).

Account codes to be used –

  • 20190 Testing Group Incentives - Expenditures for items to be given as incentives for volunteers who serve on a test panel or survey group. Includes gift certificates and other non-cash items.
  • 25140 Research Subjects - This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates.

If you are unsure whether an Institutional Review Board (IRB) application is necessary for your research project, please check with the Office of Research Integrity within the Research Office.