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Pass-through charges may cover courier services, travel, translation or committee fees. A total close to budget does not establish that every item is correct. Sponsor review should connect the commercial arrangement to the service actually delivered and the evidence supporting the charge.
Decision framework
Clarify eligible charges, prior-approval limits, mark-up arrangements and acceptable evidence within the contract. Provide financial reviewers with the information they need rather than sending unrestricted participant information. Privacy and financial verification should be designed together instead of being treated as competing priorities.
Worked example
For example, a monthly invoice contains two charges for one laboratory shipment. One covers the initial transport; another covers a repeat after failed delivery. The team does not automatically label both as duplicate billing. It checks service records while appropriate owners separately assess the repeat's cause, contractual responsibility and participant impact.
Implementation checks
- Match each expenditure item to its service date, relevant trial and appropriate charging category before acceptance.
- Make the agreed basis for currency conversion, tax treatment and additional charges visible to the reviewer.
- Separate disputed items from undisputed payments and record the resolution owner and supporting response evidence.
Acceptance and boundaries
Accept the review process when sampled charges can be traced from source evidence to invoice. Select sampling according to value and error exposure; this example is not a universal accounting rule. Assess separately whether a cost dispute could interrupt a service needed to conduct the trial safely.
Frequently asked questions
- Must everyone receive every supporting document?
- No. Access should be limited to necessary information and authorised financial reviewers.
- Is a repeat-service charge always incorrect?
- No. Review the reason, the agreement and the service records together.