410-23 Testing Incentives
Fiscal Operations Manual
Section 400: Expenditures
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.