Policies, Procedures & Guidelines
Participant Support Cost
Last Revised: 19 November 2003
Cost principles: OMB Circular A-21
Administrative Requirements: OMB Circular A-110
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 meetings, conferences, symposia or training projects. Funds provided
for participant support may not be used by grantees for other categories of
expense without the specific prior written approval of the awarding agency.
Stipends or Subsistence Allowance
To help defray the costs of personal maintenance that
participants incur through participation in conference or training activity,
grantees may pay participants a stipend, per diem, or subsistence allowance
based on the type and duration of the activity. Such allowance must be
reasonable, in conformance with the usual policy of the grantee organization
and limited to the days of attendance at the conference plus the actual travel
time required to reach the conference location by the most direct route available.
Where meals or lodgings are furnished without charge or at a nominal costs
(e.g., as part of the registration fee), the per diem or subsistence allowance
will be correspondingly reduced. Although local participants may participate in
conference meals and coffee breaks, grant funds may not be used to pay per diem
or similar expenses for local participants in the conference. In training
activities that involve field trips, costs of transportation of participants
DOCUMENTING PARTICIPANT COST
On all projects, regardless of the funding agency,
participant fees/stipends will be recorded by charging the expense to the
PeopleSoft account 750120. All other participant costs will be recorded by
using a Mocode with a class assigned.
In addition, National Science Foundation
(NSF) awards that have participant support costs in the approved budget will be
given two chartfields for the project: one to record participant support costs
and the other to record all other expenses. If the award is solely for
participant costs, only one chartfield will be set up.
(PIs) will prepare and use sign-in sheets at trainings/seminars, meetings, etc.,
for which participants will be paid a stipend. These sign-in sheets will be
kept with the PI’s grant records as backup for the stipends paid for the event.
The sign-in sheet should show the date of the event, the typed name of each
participant, and the purpose of the event. Each participant should sign in/out
next to his or her typed name.