Form NameDescription of Form
Allowability and Appropriateness ManualDescription: To define Iowa State University’s non-compensation expenses and to offer clear and consistent guidance in justifying allowable business expenses as reasonable, appropriate, and necessary for the fulfillment of Iowa State University’s mission. 
Certificate of Missing ReceiptDescription: Used for reimbursements where a receipt is missing or inadequate.
 
Chargeback RequestDescription: Used to request a chargeback for a reimbursement that occurred in error.
Document Type: PDF
Revision Date: 09/13/22
Communication Technology Allowance Request FormDescription: Used to provide allowances for eligible employees for technology services.
Document Type: PDF
Revision Date: 2024
Conflict of Interest FormDescription: Required as an attachment to a Supplier Invoice when paying an individual for services of $100.00 or more. If the amount of services is $600.00 or more per invoice, or is expected to be more than $1,000.00 per year, a Professional Services Contractual Agreement also is required to be attached.
Document Type: PDF
Revision Date: 09/2022
Instructions
Expense Transfer Request FormDescription: Used when transferring funds between units, generally at year end. This form is required when requesting a transfer of expenses between funding sources. 
Document Type: PDF 
Revision Date: 03/01/25
 
External Bank Account Application and Policy AcknowledgementDescription: Form used to request an external bank account and acknowledge the university polices regarding the account.
Document Type: PDF
Revision Date: 3/10/10
Fee-For-Service Labor Rate ModelDescription: Template of the three labor rate models for inclusion in fee for service rates.
Document Type: Excel
Revision Date: 01/06/23
Fly America Waiver FormDescription: To assist in determining qualification for a waiver of the restrictions of the Fly America Act under 41 CFR Part 301-10.
Document Type: PDF
Revision Date: 1/29/21
IRS Form 8233Description: Required to be attached to a Supplier Invoice when paying non-resident aliens for providing services within the United States if the payee wants to be exempted from 30% withholding for federal taxes.
Document Type: Adobe Acrobat
Revision Date: 09/13/22
Participant Support Cost FormDescription: Used for Participant Support Cost payments on Sponsored Projects.
Document Type: PDF
Revision Date: 9/2022
Petty Cash Reconciliation FormDescription: Used to reconcile the petty cash account.
Document Type: PDF
Revision Date: 12/2024
Petty Cash Requisition Form and
Policy Acknowledgment		Description: Form used to request petty cash and knowledge the university policies regarding the account.
Document Type: PDF
Date: 8/2020
Petty Cash VoucherDescription: Completed form to be attached to an Ad Hoc Bank Transaction when replenishing petty cash funds.
Document Type: Excel
Revision Date: 9/2016
Professional Services Contractual AgreementDescription: Used to document arrangements with independent contractors.
Document Type: Word or Acrobat
Revision Date: 10/2016
Research Participation Receipt and Property Receipt FormDescription: Form to be signed by the recipient when a department distributes cash, gift cards, gift certificates, or other property. This documentation replaces the old Property Receipt Form and the RPRF forms for compensation over $100 and under $100.
Document Type: PDF
Revision Date: 07/10/2024
Travel Advance / Payroll Authorization FormDescription: Used when requesting a travel advance for an employee, and authorizes ISU to make a payroll deduction if the expenses for the trip are not accounted for within 30 business days of the end of the trip.
Document Type: Adobe Acrobat
Revision Date: 07/28/2023
Instructions
Wire Instructions from Foreign BusinessesDescription: Wire form to be used to obtain wire instructions from foreign suppliers.
Document Type: Adobe Sign
Revision Date: 09/08/2023
Wire Instructions from Foreign IndividualsDescription: Wire form to be used to obtain wire instructions from foreign suppliers.
Document Type: Adobe Sign
Revision Date: 09/08/2023

 

Additional forms and information may be found at Iowa State University's Policy Library.

Resources and Quick Links

ISU departments may solicit or receive cash gifts from companies or individuals who wish to make charitable contributions that benefit Iowa State University. Gifts should be made payable to the ISU Foundation. These funds are to be deposited and processed through the ISU Foundation. When a donor sends a check to an ISU department, the donor needs to include information on the gift’s designation (i.e. – for which department and for what purpose or event). For those contributions that are received from individual donors, the Contribution Form should be completed. For those contributions that are received from corporate or foundation donors and are less than $5,000, the Gift Reporting Form for Corporate and Foundation Gifts should be completed. As a general rule, a fee of 5% is applied to any gift.

If departments need to confirm their ISU Foundation account name/number, please contact the ISU Foundation at questions@foundation.iastate.edu. A postcard will be sent by the ISU Foundation to the donor confirming their gift shortly after the gift is received. The ISU Foundation will also send a receipt for tax purposes to the donor in late January which documents all gifts made during the prior year. See the ISU Foundation for additional information. Some gifts may require additional information, or may require formal agreements between the donor and the ISU Foundation. Examples include (but are not limited to) new fund designations, named scholarship/memorial funds, and research projects that OSPA and the ISU Foundation agree can be administered as a gift. Please contact questions@foundation.iastate.edu if further clarification is needed.

Resources and Quick Links

The Conflict of Interest (COI) form provides information to comply with state and federal conflict of interest regulations. Include the form with payments to approved individuals on a Supplier Invoice.

Refer to the Procurement Services "How to Procure Services in Workday" flowchart to determine when a payment can be made with a Supplier Invoice, a purchase order, or a supplier contract.

  • For routine services, a non-catalog or Contract Request Form requisition must be submitted, which does not require the COI form.
  • Professional services of less than $2,000 can be processed on a Supplier Invoice. For individuals, a COI form should be attached. For business entities, an invoice should be attached. A Professional Services Contractual Agreement (PSCA) should also be attached.
  • Professional services that are expected to be $2,000.00 or more will require a Non-Catalog Requisition or a Contract Request Form to be submitted, which does not require a COI form.
  • Payments to speakers and entertainers can be processed with a Supplier Invoice, regardless of the amount. A COI is required for individuals. However, if there is a signed contract, a Requisition is required, also regardless of the amount.

Contact the Office of Financial Accounting and Compliance with questions about the Supplier Invoice or required attachments.

Resources and Quick Links

Incentives vs. Compensation

Incentives are low-value payment instruments/goods given to participants to encourage them to participate in the research. To be considered an incentive, the payment/goods must be provided to all persons in the study.

Compensation is payment to research participants provided after participation in a research activity. Payments to individuals in research studies will be recorded as other income. Payment types may include, but are not limited to, checks, cash, gift certificates, personal property, and other items of value. Iowa State University has adopted the following procedures to ensure research participant payments are reported in accordance with state and federal income reporting requirements, while maintaining an appropriate level of confidentiality.

Reporting and documentation

Researchers must maintain lists of all persons in the study who received the incentive but are not required to obtain a receipt for the incentive.

Payment with University Funds

University resources include all funds managed by the university or the Foundation through the use of program, grant, project, or spendable gift worktags within Workday. These requirements are not applicable when incentives/compensation are funded solely from personal, non-university resources.

ISU balances its responsibility to maintain confidentiality of information about human research subjects with record-keeping requirements of the State of Iowa, grantor agencies, and the Internal Revenue Service.

Research participants should be informed that the information collected allows the University to meet government reporting obligations and precautions are in place to keep their information secure. Participants may be allowed to participate without receiving payment if they do not wish to provide identifying information.

Research Participant Receipt Form (RFPF)

Participant payments must be properly documented for audit purposes, proof of payment, and potential tax reporting.

Research participants receiving compensation must complete an Iowa State University Research Participant Receipt Form (RPRF) with ONE exception (see below**):

  • A social security number (SSN) or taxpayer identification number (TIN) is only required if payment is $100 or larger. The participant must provide a Social Security number and address to comply with IRS reporting requirements. See section below for payments to non-resident aliens. As indicated on the RPRF, it is necessary to forward a copy of the Tax Office for IRS reporting purposes. To ensure proper tax reporting and withholding, we strongly encourage you to pay by Supplier Invoice, rather than by cash or gift certificate when the amount is $100.00 or more. The Tax Office will retain the documentation in secure storage. If a research participant’s total compensation from ISU equals or exceeds $600, ISU is required to issue an IRS Form 1099-MISC.

Allowable Signatures

  • "Wet" Signature: A hand-written signature; always the best method against fraud.
  • Digital Certified Signature: Electronic signature encrypts and identifies the individual by providing a digital certificate. For example, DocuSign or Adobe provides a certificate-based digital ID which represents a legal and binding signature.

These forms are DocuSign enabled which allows for electronic signatures. Please see DocuSign Instructions on how to establish DocuSign for this purpose.

**For ELECTRONIC gift cards under $100 ONLY, the gift card purchase receipt provided by the card supplier (US Bank, Tango, Amazon), including the recipients’ names and email addresses, is allowed as documentation for the participant payments.

RPRFs are considered confidential and are handled by employees in the Division of Operations and Finance who have signed confidentiality statements. For confidential research participants, a confidential ID# and redacted RPRF is to be attached for documentation requirements in Workday.  The original RPRF, for confidentiality purposes, prohibits the upload of RPRF forms or similar records into Workday. The confidential ID must refer back to the original RPRF document the department keeps on file in a locked cabinet.  The department is responsible for retaining all original RPRF documents for the appropriate document retention period of time.  The University recommends that departments with staff involved in the processing payments to human subjects and/or the retention of documentation, require their staff to sign similar confidentiality statements. Researchers and ISU employees and students must be aware of and follow University policy on Social Security Number Protection.

Research Participant Payments to Non-resident aliens

Due to tax reporting considerations, we strongly recommend paying a non-resident alien on a supplier invoice for research participation, rather than with cash or gift card.

Non-resident aliens should complete a W-8BEN to apply for exemption from 30% withholding. Exemption from withholding requires:

  • Having a U.S. social security number or individual taxpayer identification number
  • Being a citizen of a country with an applicable tax treaty with the U.S.,
  • Being in the U.S. for fewer than the maximum allowable days.

Regardless of the amount, a 1042-S form will be submitted to the IRS. It is crucial to properly identify non-resident aliens. If we do not withhold the proper amount, your department will be assessed for the adjustment for withholding.

How do I Pay Research Participants?

Direct Payments by Check

Direct payments of less than $100 to research participants by check will be made by using an Ad Hoc Payment. Direct payments of $100 or more to research participants by check will be made by using a Supplier Invoice. An RPRF must be completed before payment processing and attached as documentation to the Supplier Invoice or Ad Hoc Payment. To maintain confidentiality, minimal business purpose information is required on a Supplier Invoice or Ad Hoc Payment.

  • All check payments to research participants should use this spend category: SC10619 Participant Payment

Direct Payments by Cash

Payments to research participants by cash or with external bank accounts is discouraged as a primary payment method. The suggested payment method is through the purchase of gift cards which is discussed in more detail below.

If payment must be made via cash, a petty cash request would be requested using an Ad Hoc Bank Transaction. Departments should follow the University’s outlined petty cash process. Research participants must sign an RPRF at the time they receive their cash payment. Departments will document use of their petty cash advance by processing an Accounting Journal to clear the advance and attaching the RPRFs. A copy of the RPRF must be sent to the Tax Office for payments $100 or more.

Payments by Gift Certificates/Gift Cards or Other Property

If the Principal Investigator elects to provide compensation using gift certificates/gift cards or other property, such items can be procured via multiple channels.

  • Purchasing Gift Cards with an ISU P-Card or T&H Card
    • P-Card or T&H Card purchases must comply with procurement and travel and hospitality card policies. The department must complete an RPRF for each gift certificate/gift card or property disbursed. The RPRF(s) and the original vendor receipt should be kept with the P-card or T&H Card transaction records in the department and attached to the Workday transaction (PCV or Expense Report)
      • T&H Card: May be used to purchase gift cards from restaurants or coffee shops. Cannot be used to purchase Amazon Gift Cards.
      • P-Card: May be used to purchase gift cards from retailers other than restaurants and coffee shops (Hy-Vee, local businesses, etc.). Cannot be used to purchase Amazon Gift Cards.
      • When the amount is $100 or more, we strongly encourage you to pay by Supplier Invoice, rather than by cash or gift certificate, to ensure proper tax reporting and withholding.
      • If gift certificates/gift cards or property cannot be purchased using your P-card or T&H Card because of transaction limits, a vendor’s non-acceptance of Visa, or for any other reason, contact Procurement Services for assistance.
  • Purchasing Gift Cards via a Request to Procurement
    • Request gift cards via Procurement Service’s Gift Card Request Form.
    • The department must complete an RPRF for each gift certificate/gift card or property disbursed. The RPRF(s) should be provided when requesting the cards and provide the worktag utilized for paying for the gift cards requested. If the participants are not known at the time of the request or you are still completing or obtaining signatures on these forms, they can be attached to the Journal Entry in Workday by emailing finance_delivery@iastate.edu (please make sure to include the JE Number that is emailed to you by cardservices@iastate.edu).
    • Note: Grant Worktags should only be used when the gift cards are to be handed out immediately. The time between the gift card request and the time the cards are distributed should be minimized.
  • Use of Mechanical Turk (MTurk) or other online data collection platforms
    • Funds are loaded into the Amazon program for MTurk using an ISU P-Card. In the settlement process of the charges on the procurement card, the information regarding the number of and amount of participants payments actually paid should be attached to the P-Card (PCV) transaction. An RPRF form is required for each participant, the department must complete an RPRF for each participant.  The RPRF(s) should be kept with the P-card transaction records in the department and attached to the Workday transaction.  Any funds not used must be returned to the P-Card 

Expense Coding for Research Participant Payments

All payments to research participants should use this spend category: SC10619 Participant Payment.

Procurement will create a journal entry to charge the Worktag provided on the request form for gift cards ordered. For sponsored awards, these transactions are viewed as prepaid expenses and thus not subject to the 90-day threshold of the ISU Cost Transfer Policy.

Refunds and Cash Repayments

Any gift certificates/gift cards or other property that are not used should not be charged to a grant worktag. Only gift cards/gift certificates given to participants should be charged to a grant worktag. The unused portion of a cash advance/petty cash should be deposited back into the account from which it was originally charged within 30 days from when the cash advance/petty cash was issued.

Questions regarding the processes for making payments to research participants may be directed to one of the following individuals:

Questions regarding implementing the requirements while maintaining confidentiality requirements for the Institutional Review Board (IRB):