1. Participant Support Costs

2. What is a Participant?
A participant is an individual who is a recipient of a service or benefits from attendance in a training session such as in a workshop, symposium, conference, seminar or other short term training or information sharing activity that is funded by the grant or contract.
Participants do not provide any services or deliverables.
Principle Investigators, researchers, various assistants, trainers or others needed to direct or assist and carry out the funded project are NOT participants.

3. Participants vs. Human Subjects
A human subject is someone who provides identifiable, private information or participates in a survey or interview as part of a research project. Human subjects who participate in a research project are NOT budgeted or paid as participants. For human subjects, there is an expectation of a deliverable and informed consent must be obtained from that individual before their participation in the research project.

4. What are participant support costs?
Participant support costs can be small incentive payments (stipends) to individuals to attend an educational workshop, conference, symposium, seminar or other training event.
Examples of participant support costs can include the costs of the travel, lodging, meals, materials and supplies, subsistence allowances, and registration fees directly related to the participant.

5. RIAS Applicable Budgeting Categories for Participant Support Costs
36100 Participant Support – Travel
Includes the costs of transportation, lodging and meals incurred by participants while in travel status.
36300 Participant Support – Stipends
Direct payments (stipends) to participants. Recipients must provide their social security number for tax reporting purposes. The payment of a stipend is not a salary or wage for work performed. It is a traineeship, a form of student aid.
36400 Participant Support – Tuition and Fees
Payments of tuition and fees for participants.

6. RIAS Applicable Budgeting Categories for Participant Support Costs – cont’d
36500 Participant Support – Housing
Payments for the housing costs of participants, including food plan payments when applicable.
36700 Participant Support – Other
Payments for other types of support costs for participants not listed above.
37600 Participant Support – NRA (Non Resident Alien)
Any participant support including travel, stipend, tuition & fees, housing or other, for individuals classified as non-resident aliens.

7. Costs that cannot be covered as participant support costs:
Honoraria.
Payments to employees related to costs for providing the training experience or collaborator meeting costs.
The PI or PD’s costs of travel, lodging, meals…etc.
Human subject payments.
Sub awards.
Conference support costs such as facility or media equipment rentals (these would be coded Conference Expenses).
Alcohol
Costs that cannot be specifically identified to the participants.

8. Budgeting Considerations
Indirect Cost (F&A) Limitations
Recovery of indirect costs (F&A) is typically prohibited on participant support cost categories. These cost categories are excluded from modified total direct costs (MTDC).
Budgeting for participant expenses should take into consideration all the costs to be incurred to fulfill the goals of the specific sponsored project. Review the funding announcement to determine if there are any cost restrictions.
Non Resident Alien participants must be identified so their costs will be identified and recorded correctly (IRS requirement).

9. Common Sponsor Restrictions for Participant Support
Do NOT allow rebudgeting from the participant support categories into other non participant support categories without PRIOR approval.
May require Rutgers to return any unexpended funds that were budgeted for participant support cost categories. NOTE: For NSF funded awards, Rutgers is required to return the unexpended participant support funds at the time of closeout.
For NSF REU or RET awards (when awarded as supplemental awards) participant support funding may not be spent on non-participant activities or cannot be used to offset a deficit in the main award account.
May have citizenship restrictions – for example, only U.S. citizens may receive participant support.

10. Project Director and Units’ Responsibilities
The Project Director and his/her staff should be familiar with the specific requirements of the funded agreement and is expected to insure compliance with those requirements. They should determine:
What, if any, sponsor restrictions exist.
Whether those involved in the funded project are considered as participants or human subjects.
Ensure that participant support costs are allowable, allocable, and reasonable.
Recruit/identify the participants.
Disburse compensation / monitor participant expenses being reimbursed (for example TABERS meeting TABER requirements for supporting documentation).

11. Project Director and Units’ Responsibilities (cont’d)
In addition to the financial restrictions they are also required to retain records detailing:
The criteria by which the participants were identified, selected, and recruited .
Copies of the applications of the selected participants, with documentation as to how they met the selection criteria.
List of program participants and documentation of their participation in the program to support the reimbursement of their expenses.

12. NSF Research Experience for Undergraduates (REU)
Supplements may only be used for the student’s support such as stipend payments and supplies.
The F&A on REU Supplements is 25% of stipends
F&A can be used for other expenses of the student
Tuition, fees, and health insurance are allowable
Participant support costs budgeted may not be spent on non-participant activities; and cannot be used to offset a deficit in the main award.

13. Monitoring Basics Monitoring entails:
That actual expenses are periodically compared with the budget (at least monthly)
Investigate/Resolve any expenses on the award not projected or currently exceeding
the budgeted amount
Ensure total funds are used appropriately
Ensure total funds for any cost category have not been exceeded if restricted by Notice of Grant Award
Ensure actual expenses are well-documented and accurate: i.e. allowable, necessary and reasonable for the conduct of the project.
Mischarges are corrected (Cost Transfers) within 90 days from the time the transaction was posted to GL, are well-documented and in accordance with University procedures.
Obtain prior approvals when required
Ensure subrecipient expenses are monitored in accordance with their approved budget/budget period
- Ensure RU PI certifies all subaward invoices
- Ensure RU PI and subaward PI certifies final subaward invoice before releasing payment
Monitor spending rates closely!