Procedures for Participant Support Costs
Effective: May 15^th, 2006

Budgeting for Participant Costs

Whenever Participant Support Costs are proposed in a budget, a detailed justification will be required that
describes the purpose for the costs and the direct benefit to the proposed project’s scope of work. In
general, participants or trainees (but not employees) are the recipients of a service or training provided at
a workshop, conference, seminar, symposium, or other short-term instructional or information sharing
activity. Participants may include students, national scholars and scientists, private sector
representatives, agency personnel, teachers, and others who attend and participate in the conference,
workshop or training activity.

There have been some cases where a participant may receive a incentive payment in addition to a
stipend for participating in a workshop. This is allowable as long as the costs are budgeted appropriately.
For example, a $200 is paid to a participant for attending and participating in a workshop. Of this $200,
$150 is a stipend (to help defray expenses of attendance) with the remaining $50 being the Human
Subject Payment (as an incentive for participation). The $150 must be budgeted under Participant
Support Costs as Stipends, and the $50 must be budgeted under Other as Human Subject Payment.

Identifying and Accounting for Participant Costs

When an award provides funding for participant support, the Sponsored Research Administration (SRA)
will establish in OMNI a primary project for all awarded costs except participant supports costs, and a
subproject for the participant supports costs. All expenditures made against the subproject will be
identified as participant supports costs in financial reports to the sponsor.

Restrictions

Funds provided for participant support may not be used by the University for other categories of expense
without the specific prior written approval of the sponsor.

Participant supports costs may have certain restrictions regarding F&A (Indirect Cost) recovery. For
example, NSF provides an administrative allowance of 25% of only Participant Stipends for its Research
Experience for Undergraduates (REU) Program. Check the sponsor’s guidelines or award terms for
specific requirements.