Scope
This procedure provides guidance and documents procedure related to participant support costs. Since the majority of participant support funding is received by the University from the federal sponsors, the procedure follows more restrictive guidelines.
Definition
Participant support costs are direct costs for items, such as stipends or subsistence allowances, travel allowances, and registration fees, paid to or on behalf of participants or trainees (but not employees) in connection with conferences or training projects. For the purposes of Kirschstein-NRSA programs and Education Grants (e.g., R25), this term does not apply. NIH will continue to use the terms trainees, trainee-related expenses, and trainee travel for those programs. Funds provided for participant support may not be used by grantees for other categories of expense without the specific prior written approval of the sponsor.
- Participant support allowances may not be paid to trainees who are receiving compensation, either directly or indirectly, from other federal government sources while participating in the project.
- Participant support costs are not to be used for incentive payments to research subjects (research participants). Human subject payments should be included under "Other Direct Costs," and any applicable indirect costs should be calculated on the payments in accordance with the organization’s federally negotiated indirect cost rate.
Responsibility
Principal Investigators are responsible for:
- Budgeting of costs in the proposal to the sponsor, and
- Assigning and charging costs appropriately.
School/Departmental Administrators and Grant Managers are responsible for:
- Maintaining documentation of costs that are associated with the participant support budget, and
- Tracking participant support costs on a sponsored budget.
The Office of Sponsored Programs (OSP) is responsible for:
- Ensuring participant support cost budgets are not used for other categories.
Procedure
Principal Investigators must clearly request and justify participant support costs in proposal budgets.
Participant support costs do not generally carry F&A; however, there may be exceptional situations where administrative allowances are offered by the sponsors. In such cases, OSP will set up the grant in the system with the appropriate F&A burden schedule.
When an award with participant support costs is received, OSP will set up the budget under a unique Grant or budget category. Departments must monitor costs closely to ensure the appropriateness of this category and ensure that participant support costs are not used for reimbursing employee travel/training. OSP will work with department administrators to confirm participants and their associated costs.
Investigators and Departments must closely monitor participant support cost spend categories. At award closeout, the OSP will ask departments to verify participants and appropriateness of such costs.
Ownership
The Executive Director of the Office of Sponsored Programs is responsible for ensuring that this procedure is necessary, reflects actual practice, and supports University policy.
Related Policies
FIN-017: Consistent Treatment of Sponsored Program Costs
RES-009: Compliance with Sponsor Requirements