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Payments to Study Subjects on Sponsored Projects

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Study subjects are individuals who agree to participate in a research trial, either clinical or non-clinical. Study subject payments are the incentives offered to study subjects in return for their participation in these projects. Study subjects may be associated with both sponsored and non-sponsored projects.

The Office of Sponsored Programs (OSP), Office of the Vice Chancellor for Research opens in a new tab (OVCR) and Finance & Operations opens in a new tab (Finance) have partnered to bring campus several options for paying study participants.

Study Subject Payment Options

  • OVCR Gift Cards – Physical gift cards that are procured by OSP/OVCR. This temporary program is available until 07/31/2023.
  • Cash Advances – Cash distributed to University individuals and used to purchase gift cards or other study subject incentives.
  • Purchasing Cards (P-Cards) – Dedicated P-Card issued to to University individuals; these dedicated P-Cards are only allowable for the purchase of study subject incentives.
  • Tango Cards– An online system used to purchase both physical and e-gift cards.
  • Vouchers – Domestic vendor payments disbursed to the study participant. Voucher opens in a new tab submission must include the Outside Party Individual form opens in a new tab.
Expectations of Study Subject Payment Management
  • Expenses for which the advance is utilized must be incurred within the award period of performance.
  • Advances must be reconciled in a timely manner prior to the end date of the project as required by the reporting requirements of the agreement and University policies and standards.
  • Reconciliation journals must be submitted for OSP Pre-Audit approval with sufficient time to meet reconciliation deadlines, including month-end and/or year-end deadlines.
Holding Account Codes

Each type of advance or study subject payment option has a designated expense holding account. Transactions posting to these account codes require reconciliation to move the expenses to appropriate expense account codes (i.e., 523150 – study subject payments and 523160 – study subject expenses).

Cash Advances:

  • 559510 – sponsored projects
  • 119320 – non-sponsored

OVCR Gift Cards:

  • 559540 only available for sponsored projects

P-Cards:

  • 559540 only available for sponsored projects

Tango Cards:

  • 559550 – sponsored projects
  • 119220 – non-sponsored
Reconciliation Timeframes

Any reporting deadlines listed in the sponsor agreement supersede the reconciliation timeframes established below. On the OSP Advance Reconciliation Form, be sure to denote if you are reconciling outside the established timeframes as a justification for late reconciliation must be included on the form.

Cash Advances:

  • Domestic: all advances for domestic use must be reconciled within 60 days after issuance of the advance.
  • Foreign: all advances for foreign use must be reconciled within 90 days after issuance of the advance.

OVCR Gift Cards:

  • OVCR processes the reconciliation in Works so that the expenses post to account 559540 on the project. The Department is responsible for reconciling all expenses on the project within 60 days from receipt of gift cards.

P-Cards:

  • Works reconciliation: all purchases posting to Bank of America Works on or before the 15th of the month must be reconciled by the 20th of that month to the project (using account 559540). Failure to do so will post the expenses to the department’s suspense chartfield.
  • Project reconciliation: once the reconciled expense from Works has posted to ConnectCarolina, the expense must be reconciled by the 15th of the next month in ConnectCarolina to the appropriate study subject expense account code.

Tango Cards:

  • All payments distributed to study subjects within a calendar month must be reconciled by the 15th of the next month in ConnectCarolina to the appropriate study subject expense account code.
Department Chartfield for Unreconciled Expenses

All request forms require a department chartfield string as a guarantee for unreconciled expenses. The forms also require a departmental finance lead, business manager, and/or department chair/dean to co-sign the request confirming the understanding that should expenses not be timely reconciled to the appropriate expense account code within established reconciliation timeframes and/or before the project end date, OSP/Finance will journal the advance to the provided department chartfield string.

PI/PD Designees

An acceptable PI/PD signature requirement on all forms is the current Lead PI or New Lead PI identified in the RAMSeS IPF/award. For RAMSeS awards with subaccounts, the Lead Investigator identified for a project may also sign as the PI/PD on advance related request and reconciliation forms.

If the PI/PD wishes to designate another individual with signature authority to approve these types of requests, OSP requires supporting documenting in writing confirming the designation. Acceptable forms of confirmation of PI/PD designating signature authority include emails from the PI/PD to the designee and/or OSP, and signed letters or memorandums of understanding (MOU). The designee documentation should be included with each request submitted to streamline the central office review and approval process.

OVCR Gift Cards for Study Incentives

The Office of the Vice Chancellor for Research opens in a new tab (OVCR) and the Office of Sponsored Programs (OSP) offered a time-limited process to procure gift cards for study subject incentives when the following applied:

  • research study is funded by a sponsored project (has an OSP project ID)
  • procurement via cash advance is not expedient,
  • domestic vendor payment opens in a new tab via an Accounts Payable voucher opens in a new tab for Outside Party Individual opens in a new tab (OPI) is not viable, and
  • department/research team is not in possession of a University P-Card approved for this purpose
  • department/research team does not have access to Tango send payments for this purpose

Request Process

  • Department requester submitted the online request form.
  • OSP receives and reviews the request for approval.
  • Once approved, OVCR procures the requested gift cards.
  • Average processing time will be 5 business days, from request submission to availability of the gift cards for pick-up.
  • OCT@unc.edu will email the requester and pick-up person, if different when gift cards are ready to be received. (See location info below.)
  • Designated pick-up person receives gift card(s) after signing the receipt and certification form.
  • OVCR will move the gift card advance (account 559540) to the applicable project chartfield.
  • Departments may only distribute gift cards for study subject incentives.
  • Department reconciles the gift card advance from account 559540 to the appropriate expense account within 60 days from receipt of gift cards.
Gift Card Pick-Up Details
  • Location: The Administration Office Building (AOB) at 104 Airport Drive, Suite 2200, Chapel Hill, NC 27599 opens in a new tab.
  • Office Hours: Monday-Friday between 9:00 – 4:00 PM by appointment only
  • Deadline: Once requester/pick-up person has been confirmed by all parties, the gift cards must be picked up within 5 business days
  • ID Requirement: Pick-up person must present a valid state/government picture ID (license, ID card, passport) or a valid UNC OneCard with picture imprinted.
  • Pick-Up Change: Any change to the pick-up person must be made via written confirmation prior to pick-up from the Requester or Principal Investigator of this request to OCT@unc.edu. Please include the new pick-up person’s full name, email, and phone number. Failure to provide written confirmation will result in refusal to release the gift cards to the unauthorized individual and delay fulfillment of this request.
  • Cards/Receipt: A copy of the original receipt for the purchase of the gift cards will be provided to the requester and/or pick-up person with the gift cards. This receipt must be attached as supporting documentation to the reconciliation journal. If another copy of this receipt is needed, please contact OCT@unc.edu.
Reconciliation
  • Create a reconciling journal (JOT – Other Campus Journal) moving expenses from account code 559540 to the appropriate account code for the type of expense (i.e., 523150 – study subject payment or 523160 – study subject expense).
  • Complete and attach the following documents to the journal transaction:
  • OSP Pre-Audit Technician reviews the journal documentation for completeness and allowability. Some situations where transactions may be subject to rejection are if all required documentation is not included and/or expenses were incurred outside the award period of performance.
  • If the journal is approved, the expense is moved to the requested study subject expense type. If the reason for rejection was due to non-compliance with any University policy, the advance must be reconciled to non-sponsored funds.
Repayment

If there are unused gift cards, a check payment for the total amount of unused gift card balances should be sent to OSP with the OSP Deposit Memo (Excel), noting the appropriate project to reimburse. Cash or gift cards will not be accepted.

Resources

Cash Advances

Cash advances may be used for study subject compensation, extended fieldwork in remote locations, certain travel expenses, collaborating institutions requiring advanced payment, and other exceptional circumstances. Cash advances should not be used to pay a vendor/supplier/consultant- these transactions should be processed and paid via campus voucher.

See OSP Operating Standard 500.14 – Cash Advances opens in a new tab for more information. The UNC Finance Division’s Policies and Procedures Manual opens in a new tab should be followed for requesting and reconciling cash advances for non-sponsored activities.

*New* Request Process

  • Complete and send the following signed documents to SponsoredPrograms@unc.edu:
  • The request is reviewed for completeness and allowability on the project by the assigned Sponsored Programs Specialist (SPS).
  • If approved, the SPS will return the form to the submitter, within 3 business days of receipt.
  • Department submits a campus voucher (PDF) (within 10 business days of receiving the approved form) requesting the approved amount on account code 559510 for sponsored projects.
  • OSP Pre-Audit Technician reviews the voucher documentation for completeness and allowability; transaction will be subject to rejection without all required documents.
  • If approved, the voucher payment is processed by Accounts Payable and distributed to the cash advance recipient identified in the form.
Reconciliation
  • Create a reconciling journal (JCA – OSP Cash Advance Reconciliation) moving expenses from account code 559510 to the appropriate account code for the type of expense (i.e., 523150 – study subject payment or 523160 – study subject expense).
  • Complete and attach the following documents to the journal transaction:
  • OSP Pre-Audit Technician reviews the journal documentation for completeness and allowability. Some situations where transactions may be subject to rejection are if all required documentation is not included and/or expenses were incurred outside the award period of performance.
  • If the journal is approved, the expense is moved to the requested study subject expense type. If the reason for rejection was due to non-compliance with any University policy, the advance must be reconciled to non-sponsored funds.
Repayment
If there is an unspent balance or unused gift cards, a check payment for the total amount of unspent and/or gift card balances should be sent to OSP with the OSP Deposit Memo (Excel), noting the appropriate project to reimburse. Cash or gift cards will not be accepted.
Resources
FAQs

Is there a limit to how many cash advances an employee can request?


You can have up 3 outstanding cash advances at one time for domestic advances and 2 for foreign as long as all are within reconciliation timeframes.

For foreign cash advance request, what is the typical turnaround time for all approvals including OSP and Central Office?


2 to 4 weeks.

If a project manager is requesting a cash advance for the purchase of Amazon gift cards, then this request will have to be approved before the payment request can be submitted?


Yes, cash advances on a sponsored project require OSP approval prior to submitting the voucher request.

Can students receive a cash advance working under a PI?


Students may be approved for travel advances. Any University staff/faculty may receive cash advances.

Previously, campus could use one voucher to split a cash advance between cash distribution and gift card distribution, can we still do this?


This is possible only if the recipient of the cash advance is the same individual identified on the approved OSP Cash Advance request form.

I have a cash advance where no funds were spent during the 60 days. How do I submit the reconciling journal?


A reconciliation journal is not necessary. The cash advance will need to be paid back, and a new advance can be taken out later, if needed. Please submit the check payback to OSP using the OSP deposit memo.

Purchasing Cards for Sponsored Programs

Per 1252 – Policy on Small Order Purchase Via Purchasing Card opens in a new tab, small order purchasing via purchasing card (P-Cards), dedicated P-Cards may now be requested to be used in the procurement of gift cards for study subject incentives on sponsored projects. This new P-Card option has further restrictions to only allow the purchase of gift cards. Coming soon: OSP Operating Standard 500.23 – Purchasing Cards for Use on Sponsored Programs.

The use of these dedicated P-Cards must strictly be used for the procurement of study subject/participant incentives on sponsored projects and is subject to approval by OSP. Departments may request more than one dedicated P-Card for study subject incentives. The request for dedicated P-Cards related to study subject incentives must be authorized by the Project Director/Principal Investigator (PD/PI) or their designee.

Key Reminders

  • Dedicated P-Card option is not available for projects on a financial guarantee/letter of guarantee (LOG).
  • Dedicated P-Card issuance and/or purchasing for a project requires OSP prior approval. A reconciliation journal may be denied if there is insufficient budget on account 559540.
  • Each project requesting approval for a dedicated P-Card to purchase gift cards must be submitted on a separate OSP P-Card Approval Request for Study Subject Incentives (PDF).
  • Departments can process a Budget Revision (PDF) to move budget back to the budget pool or academic/research services account if too much was requested for P-Card procurement on the project.

Request Process

New P-Card Requests

  • Complete and send the following documents to SponsoredPrograms@unc.edu:
  • The request is reviewed for completeness and allowability on the project by the assigned Sponsored Programs Specialist (SPS).
  • If approved, the SPS will return the approved form to the submitter, within 3 business days of receipt.
  • OSP will process a budget revision on the project moving the approved request amount to the budget line of account 559540.
    • Processing this budget revision allows both departments and central offices the ability to see how much has been approved for P-Card usage per project.
  • Departments should work with their InfoPorte Access Request Coordinator (ARC) to submit the request for a P-Card opens in a new tab via InfoPorte, including all other necessary documentation:
    • Campus Finance Systems Access Form (ARC completes)
    • Approved OSP P-Card Request Form
    • Finance P-Card Application opens in a new tab (default P-Card limit requested should be $5,000 unless total approved request amount for all projects supports a higher limit)
    • Certificate of P-Card Accountholder Training opens in a new tab, if applicable
  • P-Card Office will process the application and contact the requestor once the card is available.

Change/Maintenance Requests

A change or maintenance request may be submitted to:

  • request approval to use existing P-Card to purchase study incentives on a new project
  • request approval to use existing P-Card to allocate additional budget to an existing project
  • request approval to increase P-Card credit limit based on the needs of one or more projects*
    • submit OSP P-Card requests for all applicable projects to support the increase request

In all situations, the OSP P-Card Approval Request for Study Subject Incentives (PDF) must be submitted to SponsoredPrograms@unc.edu to approve the request and allocate budget on the projects.

*In a situation where the P-Card spending limit needs to be increased to coincide with the OSP approval, the following process applies:

  • Complete and send the following documents to SponsoredPrograms@unc.edu:
  • The request is reviewed for completeness and allowability on the project by the assigned Sponsored Programs Specialist (SPS).
  • If approved, the SPS will return the approved form to the submitter, within 3 business days of receipt.
  • OSP will process a budget revision on the project moving the approved request amount to the budget line of account 559540.
  • Departments should work with their Infoporte Access Request Coordinator (ARC) to submit the request for a P-Card credit limit increase via InfoPorte, including all other necessary documentation:
  • P-Card Office will process the request and notify the requestor when the spending limit has been increased.
Reconciliation

Purchase Reconciliation in Works

  • Follow Finance guidance on Reconciling P-Card Transactions and Uploading Receipts opens in a new tab
  • All purchases posting to Bank of America Works on or before the 15th of the month must be reconciled to the project by the 20th of that month (using account 559540). Failure to do so will post the expenses to the department’s suspense chartfield.
    • If expenses have posted to the department’s suspense chartfield, process a timely JCR – Correcting Journal Entry to move the the expense to the project using account code 559540.
    • Sometimes, the default P-Card clearing account code 559530 is allocated to the expense in Works and will not fully post to ConnectCarolina. The P-Card Office will ask the accountholder to provide an alternate chartfield to reconcile the expense. In this case, be sure to provide the appropriate project chartfield and use account code 559540.

Project Reconciliation in ConnectCarolina

  • Create a reconciling journal (JOT – Other Campus Journal) moving expenses from account code 559540 to the appropriate account code for the type of expense (i.e., 523150 – study subject payment or 523160 – study subject expense).
  • Complete and attach the following documents to the journal transaction:
  • OSP Pre-Audit Technician reviews the journal documentation for completeness and allowability. Some situations where transactions may be subject to rejection are if all required documentation is not included and/or expenses were incurred outside the award period of performance.
    • REMINDER: All P-Card purchases on a project require prior approval. A reconciliation journal may be denied if there is no budget or not enough on account 559540 that is equal to or less than the reconciliation amount.
  • If the journal is approved, the expense is moved to the requested study subject expense type. If the reason for rejection was due to non-compliance with any University policy, the advance must be reconciled to non-sponsored funds.
Repayment

If there are unused gift cards that can no longer be distributed and reconciled to a specific project, a check payment should be sent to OSP with the OSP Deposit Memo (Excel), noting the appropriate project to reimburse. Cash or gift cards will not be accepted.

Resources

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P-Card Accountholder Responsibilities
  • Always request OSP prior approval to purchase gift cards on a project.
  • Ensures compliant use of the P-Card according to University policies opens in a new tab, purchasing guidelines, and the Purchasing Card Program Handbook (PDF).
    • If a P-Card accountholder habitually does not comply with Finance and/or OSP policies and standards, the P-Card may be suspended and/or revoked.
  • Always maintains the P-Card in a secure location.
  • Never allows anyone else to use the P-Card assigned to them.
  • Ensures transactions are not split to circumvent spending limits or University guidelines.
  • Initiates reconciliation and sign-off of P-Card transactions (unless a Group Proxy Reconciler has been assigned to manage reconciliation activities on their behalf).
  • Clarifies transaction item description or business purpose of expense.
  • Ensures each purchase transaction has a valid receipt and that the receipt clearly states vendor name, date of purchase, item description, and total amount of purchase.
FAQs

If someone already has a P-Card, can that P-Card be used to purchase gift cards for a sponsored program?


No- only the dedicated P-Card for Study Incentives on Sponsored Projects can be used to buy gift cards.

What default limit should I select for the Purchasing Card Application form?


$5,000. If a higher amount is needed, please work with OSP for approval.

What forms are needed for a new P-Card for sponsored projects?


The OSP P-Card for Study Subject Incentives Request Form, the Purchasing Card Application and the P-Card training must be completed.

What form is needed if I am changing the limit for an existing P-Card for use on a sponsored project?


The OSP P-Card for Study Subject Incentives Request Form, and the Maintenance for Purchasing Card form must be completed.

What is the process for P-Cards on non-sponsored funds?


P-Cards for non-sponsored funds are currently not available.

Who can request a new card?


Any University staff/faculty can be issued this dedicated P-Card for study subject incentives. The PI/Dept Finance Lead should review and approve the request.

Can one P-Card be used for multiple sponsored projects?


Yes, one P-Card can be used for multiple sponsored projects, but all projects using a P-Card must have been approved via OSP.

How do you compensate a study subject with a P-card?


A P-Card is similar to a debit card that you would use to purchase gift cards.

Is the P-Card option only available to studies with an assigned Project ID? Can they be request for studies under a departmental fund account?


P-Card is only available for studies funded on a sponsored project.

What type of gift cards are allowable with the dedicated P-Card?


Physical gift cards of all types are allowable; however, if physical prepaid Visas/MasterCard/American Express cards are the only card types needed, consider using Tango as the fees are less.

Can a PI with a project in our department get a P-card in our department instead of their home dept so we can manage the incentive reconciliation?


The department is going to default to the individuals home department but Proxy reconcilers in your department can be assigned as a Proxy to manage reconciliation.

How can we use the P-card to purchase amazon gift cards?


It would only be possible from a amazon account created by the accountholder. The university amazon option is not available for this dedicated p-card.

What is the reconciliation process for P-Cards on sponsored projects?


Expenses should be reconciled from BOA works to holding account 559540. Once these gift cards are appropriately distributed to the study subjects, another journal will need to be completed moving the advance from account code 559540 to the study subject expense account code.

What is the documentation requirements for Works vs. the reconciliation journal?


Works requires the receipt of the purchase or a missing receipt affidavit only. The journal will require the receipt in addition to the distribution list.

Who completes the reconciliation for P-Cards or repayment of unused P-Cards?


The department is responsible for reconciling outstanding P-Card funds, the specific person who repays should be determined by the PI and/or department.

Is the new reconciliation form for the P-Card in RASR?


Not currently. Use the OSP Advance Reconciliation Form for reconciliation on sponsored projects.

Will we be required to do anything in the closeout process for the p-card cash advance budget?


No action is necessary in the budget for 559540, but all expenses must reconcile to the correct expense account code.

Does repayment have to be completed for P-Card incentives after the project concludes?


No, repayment can happen prior to project end date but is required for closeout.

How does reconciliation work if a P-Card covers multiple projects with different end dates?


The specific transactions that are related to that specific project should be reconciled on that project within that project’s budget dates.

How can we reconcile unspent funds on a P-Card?


There is not a manner to reconcile unspent funds. If you purchased extraneous gift cards and they cannot be used on that project, the department retains the gift cards and must pay back the project.

Tango Cards

Tango Card is a web-based platform offering regulated and non-regulated card products. Non-regulated cards are governed by the retail brand’s terms and conditions. Regulated cards, known as prepaid cards, such as Visa and Mastercard, are governed by banking laws. Tango’s primary business is electronic gift cards. Electronic reward links and electronic gift cards are 100% free to University departments and participants. Tango Card also offers physical gift cards that are subject to fees that are charged to the project (or in some cases, to the participant). Tango Card is available to campus for use on research funded by sponsored programs or non-sponsored funded projects.

See OSP Operating Standard 500.17 – Tango opens in a new tab and Finance Tango website opens in a new tab for more information. The UNC Finance Division’s Policies and Procedures Manual opens in a new tab should be followed for requesting and reconciling Tango transactions for non-sponsored activities.

Request Process

New Tango Project Request

  • Complete the Tango Request Form and submit as follows:
  • For sponsored projects, the request is reviewed for completeness and allowability on the project by the assigned Sponsored Programs Specialist (SPS) in OSP. For non-sponsored, Finance and OVCR review and approve the request.
  • If approved, the applicable central office will return the approved form to the submitter; OSP SPS will return the form within 3 business days of receipt.
  • Department submits a campus voucher (PDF) (within 10 business days of receiving the approved form) requesting the approved amount on account code 559550 for sponsored projects and 119220 for non-sponsored.
    • Invoice Number format in the voucher must be the date of the request YYYY/MM/DD and the IRB Number.
      • Example: 2023-07-11-12-1234
    • Include the approved Tango Request Form and Tango Training certificate as voucher attachments
  • For sponsored projects, the OSP Pre-Audit Technician reviews the voucher documentation for completeness and allowability; transaction will be subject to rejection without all required documents.
  • If approved, the voucher payment is processed by Accounts Payable, and funds are wired to Tango for the requested project.

Change Requests

  • To request additional funds and modify users in Tango, complete the Tango Request Form to denote it is a request on an existing Tango project and then follow the process as identified above for the Initial Request.
  • To only request adding or removing user(s) to an existing Tango project, complete the Tango Request Form and send the completed form to tango@unc.edu.
Reconciliation

Reconciliation

  • Create a reconciling journal (JOT – Other Campus Journal) moving expenses from account code 559550 to the appropriate account code for the type of expense (i.e., 523150 – study subject payment or 523160 – study subject expense).
  • Complete and attach the following documents to the journal transaction:
  • OSP Pre-Audit Technician reviews the journal documentation for completeness and allowability. Some situations where transactions may be subject to rejection are if all required documentation is not included and/or expenses were incurred outside the award period of performance.
  • If the journal is approved, the expense is moved to the requested study subject expense type. If the reason for rejection was due to non-compliance with any University policy, the advance must be reconciled to non-sponsored funds.
Repayment

If there is a remaining balance in Tango at the end of the project period and all distributed cards have been reconciled to the project, complete the OSP Advance Reconciliation Form opens in a new tab and select that it is the final reconciliation. Email the completed form to tango@unc.edu and Finance Cash Management will process a journal entry to return the remaining funds to the project.

If on the final reconciliation you have expenses to reconcile to the project and anticipate a remaining balance, complete the OSP Advance Reconciliation Form opens in a new tab and submit the journal reconciliation in addition to emailing the same form to tango@unc.edu. OSP Pre-Audit will review and approve posting the expenses to the project and Finance Cash Management will process a journal entry to return the remaining funds to the project.

Resources
FAQs

Is it possible to request Tango cards for studies that have a negative balance?


No, you must have the requested amount available for use unless the project is a clinical trial where budget has not been loaded.

Can we carry a balance from month to month in the holding account? Aka move $500 to the Tango holding account and buy one card monthly/reconcile one card monthly?


You can move funds to Tango on a monthly basis or request up to 60 days per voucher. Reconciliation should just follow by the 15th of the next month after the disbursement of payments in Tango.

Is there a way to see the remaining balance in Tango for a specific project?


Yes, see the project page in Tango will show account balances. Consult the Tango Card Manual for instructions or reach out to Tango@unc.edu.

When does the reconciliation for a disbursed amount have to be complete?


For Tango, the amount you don’t use in Tango will just stay funded in Tango. Reconciliations by the 15th of the following month have to be done only those payments that have been disbursed in Tango.

Do we have to ask the study subject for information for 1099 reporting or are they responsible for their own self reporting when they do their taxes?


Tango does not track subject payments for 1099 reporting purposes. It is the responsibility of the administering department to work with UNC-Chapel Hill Accounts Payable to ensure study subject payments are reported appropriately.” and it would be the same for other sources. See the Tango Card Manual (PDF) for more information.

Study Subject Payments Quick Reference Matrix

Request TypeBest UseAdvance Account Code for Sponsored ProjectsReconciliation TimeframeReconciliation Journal TypeResponsible Offices
OVCR Gift Cardsphysical cards55954060 days from receipt of gift cardsJOT - Other Campus JournalOSP, OVCR
Cash Advancephysical and e-cards559510Domestic: 60 days from issuance of advance

Foreign: 90 days from issuance of advance		JCA - OSP Cash Advance ReconciliationOSP, Finance
P-Cardsphysical cards559540BoA Works: by 20th of the month

ConnectCarolina: 15th (or next business day) of the following month		JOT - Other Campus JournalOSP, Finance
Tango Cardsphysical and e-cards55955015th of the following month after disbursing paymentJOT - Other Campus JournalOSP, Finance
Vouchercheck/direct deposit523150 - Payments

523160 - Expenses		N/AN/AOSP, Finance
Monitoring Advances

Several tools in ConnectCarolina opens in a new tab, Infoporte opens in a new tab, and RAM Reports opens in a new tab are available to assist with monitoring advance balances on sponsored projects. Work with your department’s Access Request Coordinator (PDF) to gain permissions to any necessary ConnectCarolina and Infoporte systems. RAM Reports is open to all users with an active UNC Onyen. Reference Finance’s Quick Reference Guide opens in a new tab on financial reporting for more info.

ConnectCarolina

Budget Overview

    • Navigation: Finance Menu > Commitment Control > Review Budget Activities > Budget Overview
    • Purpose: Budget Overview allows users to view inquiries on available budget balances on projects by corresponding budget and expense account codes. If a positive expense displays in the advance holding account, then outstanding expenses remain to be reconciled. If the expense displays a negative amount, then there may be an over- or mis-reconciled expense on that project. Drill into the amount hyperlinks to find the specific transaction detail activity.
    • Guidance: Training to use Budget Overview opens in a new tab

Open Items

    • Navigation: Finance Menu > General Ledger > Open Items > Review Status Online
    • Purpose: Open Item Status page allows views to review all expenses on the cash advance holding account by filtering several criteria. Use this report to monitor the amounts of outstanding advances on a project. The information can also be used to identify the amounts needed for reconciliations or deposits.
    • Guidance: ConnectCarolina guide to Working with Cash Advances (PDF)

Infoporte

OSR Ledger

    • Navigation: Dept Accounting > Ledger Roll-Ups > OSR Ledger
    • Purpose: The OSR Ledger tab in InfoPorte shows budget balances for projects. This tab displays the same ledgers as Budget Overview in ConnectCarolina and shows balances for expense accounts. Filter by any advance holding account and department or project ID. If the expense displays a positive amount, outstanding advance expenses remain to be reconciled. If the expense displays a negative amount, there may be an over- or mis-reconciled advance to that project. Drill into the amount hyperlinks to find the specific transaction detail activity.
    • Guidance: Financial Reporting Guide in Infoporte (PDF)

Transactions

    • Navigation: Dept Accounting > Transactions
    • Purpose: Users can review expenses at the transaction level by navigating directly to the Transactions tab in InfoPorte and filter by an advance holding account and department or project ID. This report works best if you download a report of all transaction activities on a specific project ID to determine which advances are remaining to reconcile.
    • Guidance: Quick Reference Guide to Working with Transactions in Infoporte (PDF)

Grants

    • Navigation: Dept Accounting > Grants
    • Purpose: To review advance balances on a specific project, use the Grants tab in Infoporte. Drill into the amount hyperlinks to find the specific transaction detail activity.
    • Guidance: Financial Reporting Guide in Infoporte (PDF)

RAM Reports

Financial Tab

    • Purpose: On the Financial tab of either the Award Summary or Project Summary screen, review the Advances line to see if a balance is displayed in the expense column. If the expense displays a positive amount, outstanding cash advance(s) remain to be reconciled. If the expense displays a negative amount, then there may be an over- or mis-reconciled cash advance to that project. Drill into the amount hyperlinks to find the specific transaction detail activity.
    • Guidance: RAM Reports Guidance (PDF)
Tips on Working with OSP Smart Forms

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General

What are the options for paying study subjects on a sponsored program?



  • Cash Advances – Cash distributed to University individuals and used to purchase gift cards or other study subject incentives.

  • Purchasing Cards (P-Cards) – Dedicated P-Card issued to to University individuals; these dedicated P-Cards are only allowable for the purchase of study subject incentives.

  • Tango Cards– An online system used to purchase both physical and e-gift cards.

How do I determine what option is best for my sponsored project?


Please see the Study Subject Matrix on the Payments to Study Subjects on Sponsored Projects webpage.

How do I know what forms are applicable?


The new Payments to Study Subjects on Sponsored Projects webpage and the Forms & Tools webpage will indicate which form is used for the applicable request type.

What is to be done by the study team/Research coordinator and what needs to be done by the Admin officer?


This varies by the structure of the department. We recommend assigning financial management to those individuals familiar with and trained in UNC finance management.

Which method would be the most rapid to distribute gift cards to study participants?


The answer revolves around many different factors. If the department already has a P-Card approved for the study and has received the P-Card, this may be the quickest way.

If a sponsored project is waiting on additional funds and we are unable to request Tango cards or get approval for a P-Card how are we expected to pay the participants?


You can request either a cash advance or Tango on a project set-up under a financial guarantee/LOG.

Is one method preferred over another?


The method used should be determined by the PI and department based on the project needs. Cash advances should not be used to pay a vendor/supplier/consultant- these transactions should be processed and paid via campus voucher.

Will there be detailed guidance documents for each of these processes?


Yes, please see the Payments to Study Subjects on Sponsored Projects webpage.

How do we include fees pertaining to physical gift cards on the table in the request forms?


You should incorporate the fees in your total for the amount per card.

When do we begin using the new forms?


The new forms were effective 07/11/2023. If you have cash advance requests already submitted in ConnectCarolina, you do not need to resubmit with the new form/process. Any reconciliation that has not been completed should be submitted on the new advance reconciliation form.

How do these requests work for Clinical Trials that do not yet have budget loaded?


The only difference to process is to P-Card requests for clinical trials without budget loaded. In those instances, a budget revision will not be required at the time of approval, but when expenses are being reconciled for P-Card purchases without budget loaded on the project in the holding account 559540, upload the approved OSP P-Card request form to the reconciliation journal.

Do we need to have an IRB approval for any type of request?


You must have an active and approved IRB on the project you wish to request an advance for since these advances are paying for study subjects. It is required for Tango and P-Card.

How does the department deal with any delay in requesting a new Project ID for an existing project (i.e. No Cost Extensions)?


Tango and Cash Advances can be issued on financial guarantee/LOGs. P-Cards cannot be used.

Where can you find the designation format for a project manager to sign as the PI?


There is not a specific format for designation. An email from the PI designating a signatory for certain tasks can be accepted for a period of one year. It should be submitted to OSP with any request a designee signs in lieu of the PI.

What is the best option to purchase reloadable prepaid cards?


Cash advance is the current option for reloadable prepaid cards. Finance and OSP are also exploring other options.

When reconciling, is the Amazon order form, showing the list of cards ordered, allowable as reconciliation documentation?


The Amazon invoice/details receipt is acceptable for reconciliation documentation.

Would a spreadsheet that notes the participant id number, the amount of the card and the last 4 digits suffice as a receipt?


Yes, as long as all PHII is redacted. You may also use the table in the Advance Reconciliation form.

Can the electronic receipt that shows delivery replace the distribution list as it has in the past?


Yes.

If we prefer to provide checks to our participants is this still an available option? Are impress checking accounts an option. Participants often prefer cash over gift cards. We don't want the fees for the master cards, etc.


Impress account should be requested to Finance Cash Management. It’s possible this may be an option. However, if you have participants to pay via cash/check, the voucher is another available option.

Cash Advances

Is there a limit to how many cash advances an employee can request?


You can have up 3 outstanding cash advances at one time for domestic advances and 2 for foreign as long as all are within reconciliation timeframes.

For foreign cash advance request, what is the typical turnaround time for all approvals including OSP and Central Office?


2 to 4 weeks.

If a project manager is requesting a cash advance for the purchase of Amazon gift cards, then this request will have to be approved before the payment request can be submitted?


Yes, cash advances on a sponsored project require OSP approval prior to submitting the voucher request.

Can students receive a cash advance working under a PI?


Students may be approved for travel advances. Any University staff/faculty may receive cash advances.

Previously, campus could use one voucher to split a cash advance between cash distribution and gift card distribution, can we still do this?


This is possible only if the recipient of the cash advance is the same individual identified on the approved OSP Cash Advance request form.

I have a cash advance where no funds were spent during the 60 days. How do I submit the reconciling journal?


A reconciliation journal is not necessary. The cash advance will need to be paid back, and a new advance can be taken out later, if needed. Please submit the check payback to OSP using the OSP deposit memo.

P-CArds for Sponsored Programs

If someone already has a P-Card, can that P-Card be used to purchase gift cards for a sponsored program?


No- only the dedicated P-Card for Study Incentives on Sponsored Projects can be used to buy gift cards.

What default limit should I select for the Purchasing Card Application form?


$5,000. If a higher amount is needed, please work with OSP for approval.

What forms are needed for a new P-Card for sponsored projects?


The OSP P-Card for Study Subject Incentives Request Form, the Purchasing Card Application and the P-Card training must be completed.

What form is needed if I am changing the limit for an existing P-Card for use on a sponsored project?


The OSP P-Card for Study Subject Incentives Request Form, and the Maintenance for Purchasing Card form must be completed.

What is the process for P-Cards on non-sponsored funds?


P-Cards for non-sponsored funds are currently not available.

Who can request a new card?


Any University staff/faculty can be issued this dedicated P-Card for study subject incentives. The PI/Dept Finance Lead should review and approve the request.

Can one P-Card be used for multiple sponsored projects?


Yes, one P-Card can be used for multiple sponsored projects, but all projects using a P-Card must have been approved via OSP.

How do you compensate a study subject with a P-card?


A P-Card is similar to a debit card that you would use to purchase gift cards.

Is the P-Card option only available to studies with an assigned Project ID? Can they be request for studies under a departmental fund account?


P-Card is only available for studies funded on a sponsored project.

What type of gift cards are allowable with the dedicated P-Card?


Physical gift cards of all types are allowable; however, if physical prepaid Visas/MasterCard/American Express cards are the only card types needed, consider using Tango as the fees are less.

Can a PI with a project in our department get a P-card in our department instead of their home dept so we can manage the incentive reconciliation?


The department is going to default to the individuals home department but Proxy reconcilers in your department can be assigned as a Proxy to manage reconciliation.

How can we use the P-card to purchase amazon gift cards?


It would only be possible from a amazon account created by the accountholder. The university amazon option is not available for this dedicated p-card.

What is the reconciliation process for P-Cards on sponsored projects?


Expenses should be reconciled from BOA works to holding account 559540. Once these gift cards are appropriately distributed to the study subjects, another journal will need to be completed moving the advance from account code 559540 to the study subject expense account code.

What is the documentation requirements for Works vs. the reconciliation journal?


Works requires the receipt of the purchase or a missing receipt affidavit only. The journal will require the receipt in addition to the distribution list.

Who completes the reconciliation for P-Cards or repayment of unused P-Cards?


The department is responsible for reconciling outstanding P-Card funds, the specific person who repays should be determined by the PI and/or department.

Is the new reconciliation form for the P-Card in RASR?


Not currently. Use the OSP Advance Reconciliation Form for reconciliation on sponsored projects.

Will we be required to do anything in the closeout process for the p-card cash advance budget?


No action is necessary in the budget for 559540, but all expenses must reconcile to the correct expense account code.

Does repayment have to be completed for P-Card incentives after the project concludes?


No, repayment can happen prior to project end date but is required for closeout.

How does reconciliation work if a P-Card covers multiple projects with different end dates?


The specific transactions that are related to that specific project should be reconciled on that project within that project’s budget dates.

How can we reconcile unspent funds on a P-Card?


There is not a manner to reconcile unspent funds. If you purchased extraneous gift cards and they cannot be used on that project, the department retains the gift cards and must pay back the project.

Tango Cards

Is it possible to request Tango cards for studies that have a negative balance?


No, you must have the requested amount available for use unless the project is a clinical trial where budget has not been loaded.

Can we carry a balance from month to month in the holding account? Aka move $500 to the Tango holding account and buy one card monthly/reconcile one card monthly?


You can move funds to Tango on a monthly basis or request up to 60 days per voucher. Reconciliation should just follow by the 15th of the next month after the disbursement of payments in Tango.

Is there a way to see the remaining balance in Tango for a specific project?


Yes, see the project page in Tango will show account balances. Consult the Tango Card Manual for instructions or reach out to Tango@unc.edu.

When does the reconciliation for a disbursed amount have to be complete?


For Tango, the amount you don’t use in Tango will just stay funded in Tango. Reconciliations by the 15th of the following month have to be done only those payments that have been disbursed in Tango.

Do we have to ask the study subject for information for 1099 reporting or are they responsible for their own self reporting when they do their taxes?


Tango does not track subject payments for 1099 reporting purposes. It is the responsibility of the administering department to work with UNC-Chapel Hill Accounts Payable to ensure study subject payments are reported appropriately.” and it would be the same for other sources. See the Tango Card Manual (PDF) for more information.

Contacts for Help & Support

Office Contact Responsibility
Office of Sponsored Programs SponsoredPrograms@unc.edu Review and approval of advance requests for sponsored programs and any project-related questions.
Office of Sponsored Programs – Help Help.unc.edu Submit a ServiceNow help ticket to request budget overrides for voucher or journal transactions.
Office of the Vice Chancellor for Research OCT@unc.edu Review and approval of advance requests for non-sponsored projects and procurement of OVCR temporary gift card program.
UNC Finance Accounting Services accounting@unc.edu In workflow for review and approval of journal entries.
UNC Finance Disbursement Services accountspayable@unc.edu In workflow for review and approval of voucher payment disbursements.
UNC Finance Purchasing Card Services pcard@unc.edu Review and approval for purchasing card account and systems assistance.
UNC Finance Tango tango@unc.edu In workflow for review and approval for Tango accounts and systems assistance.

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