Difference between revisions of "Payments to Human Subjects"
From Appalachian State University Policy Manual
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== Revision Dates ==
== Revision Dates ==
Revision as of 19:35, 9 August 2012
1.1 Appalachian State University has a responsibility and a requirement to maintain confidentiality, and in some instances, total anonymity, in research involving the use of human subjects. In addition, it is important to maintain appropriate business practices while making payments to these subjects. The University has set practices for handling various types of payments and the Internal Revenue Service (IRS) may require reporting of these payments. Payment is defined as any type of remuneration, including, but not limited to: cash, gift certificates, or other items of value.
1.2 In order to conform to IRS reporting requirements, the University may need to obtain the subject’s name, Social Security number/Banner ID and address. The informed consent document and process for research studies involving payment to human subjects must provide information to the subject regarding the need to disclose the subject’s name, Social Security number/Banner ID, and address to the University for payment purposes when applicable.
1.3 During the 2005 legislative session, the General Assembly enacted the North Carolina Identity Theft Protection Act. The Act imposes restrictions upon the collection and segregation of SSNs and upon the disclosure and security of SSNs and other personal identifying information. Appalachian State University established an Identity Theft Prevention Plan which researchers must follow when collecting personally identifying information in order to compensate subjects.
2.1 This policy applies to all faculty, staff and students and all payments to human subjects by Appalachian State University.
4 Policy and Procedure Statements
4.1.1 The Office of Special Funds Accounting, in consultation with the Office of Research Protections, is responsible for maintaining procedures related to human subject compensation.
4.2 Institutional Review Board
4.2.1 Before human subjects are recruited or data is collected from human subjects, the Institutional Review Board (IRB) must review and approve all human subject research, regardless of funding, conducted by Appalachian State University faculty, staff or students.
5 Additional References
Identity Theft Prevention Plan
Institutional Review Board Policy
The UNC Policy Manual, Section 500.7
7 Contact Information
Controller’s Office, 340 BB Dougherty Admin Building, 828-262-6419
Research and Sponsored Programs, 384 JET Building, 828-262-7981, email@example.com
8 Effective Date
October 31, 2011
9 Revision Dates
July 9, 2012