Reimbursement is used when the subject is paid back for travel expenses such as mileage, lodging, food while traveling.
Compensation is "payment" for things such as time, discomfort, inconvenience.
What are the requirements for reimbursement?
Reimbursements must be paid with Oracle Expenditure types found under the Travel Heading. For instructions on how to process a reimbursement please see "Goods and Services Procurement Guide". You may also call the Procurement Help Desk at 924-4212. The money will not be reportable to the IRS as income. You may want to speak to Procurement regarding the typically turn around time for reimbursements, so that you are including accurate information in the consent form. Another option for reimbursements is a petty cash fund. Speak with Procurement regarding this option. Please do not state in the consent form that you are "reimbursing" the subject if you do not plan to process the payment under the expenditure type found under the Travel Heading- since the tax ramifications are different.
What are the requirements for compensation?
Compensation may be given in several different forms. These may include check via Oracle, gift cards, petty cash or small gifts such as pencils/ stickers. The state encourages the use of check via oracle for most payments, however circumstances do allow other methods of compensation in special circumstances if approved by the IRB. If using oracle the expenditure type of Services, Human Subject Payments found under Contractual Services should be used. The amount paid will be reportable to the IRS as income. It is critical that the researcher does not imply in the consent form that one is being "reimbursed" if you plan to process the payment via compensation methods, since there are very different tax implications for the subject.