Information designed to assist departmental research administrators — professionals who work with researchers in their unit and with contract-and-grant experts in the Research Office in establishing, maintaining, and closing out research awards. If you are seeking guidance on developing a proposal and its budget, please see the Proposal Guide.

GRANT DEVELOPMENT

Responsible Participation

Read the Award

Budget

Responsible Participation

Read the Award

Budget

Computing Devices

Award Setup

Cost-Share

Computing Devices

Award Setup

Cost-Share

Subcontracts Issued by UD

Consulting Agreement

Program Income

Subcontracts Issued by UD

Consulting Agreement

Program Income

Fabrications

Personnel

Labor Allocation Module (LAM)

Fabrications

Personnel

Labor Allocation Module (LAM)

Effort Administration

Gifts vs. Sponsored Project

NIH Salary Cap Calculator

Effort Administration

Gifts vs. Sponsored Project

NIH Salary Cap Calculator

Participant Support Costs

Participant Support Costs

Participant Support Costs

Participant Support Costs (per Uniform Guidance 2 CFR § 200.75) 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*). Below are the UD account codes, budget categories, descriptions, and instructions for expensing Participant Support Costs:

  • Scope of Work: If Participant Support Costs were not included in the awarded budget a rebudget will be required. The PI must state whether or not adding a participant program to the research grant is a change in the scope (please note this in the comments section of the FIN Budget Revision – Contracts and Grants webform). If there is a change in the scope of work prior agency approval is required.
Account CodeBudget CategoryDescriptionApplicabilityExpense Requests
146115PTSTIPParticipant Support Costs: StudentsUse this account code when paying UD students participant support stipend and/or a flat amount for travel.
Submit a FIN Request for Payment to Individual for matriculated UD students using dropdown "Participant Support" and account code 146115 and attach documentation related to the award. For students of other institutions please see "non-employees" below.


NOTE: 30% will be withheld for foreign payees and IRS Form 1099/1042 will generate as appropriate.

146105Participant Support Costs:
Travel Reimbursement
Use this account code when reimbursing UD students for travel with receipts. If payment is for a travel reimbursement, follow the steps above but use account 146105 (include receipts); a 1099 will not be generated.
146110Participant Support Costs:
Per Diem Non-resident
This account should be used to pay U.S. General Services Administration (GSA) per diem participant support payments made by the United States Government (either directly or by contract) to a nonresident alien (NRA) individual who is engaged in a program of training in the United States under either the Mutual Security Act of 1954, as amended or Mutual Educational and Cultural Exchange Act of 1961, as amended. Payments under this account will not be subject to federal income withholding tax. In addition, this account may only be used up to the maximum allowable GSA per diem rates. Any amount above or outside the purview of the GSA per diem rates should be charged to 146100 PART SPPRT-NON EMPLOYEE and will be subject to federal income tax withholding and reporting.

146100PTSUBSParticipant Support Costs: Non-EmployeesUse this account code when paying non-UD students or non-employees participant support stipend and/or a flat amount for travel.Submit a Non-PO Payment Requisition (NPOP) in UD Exchange using commodity code NP-PARTSUP and account code 146100 and attach documentation related to the award.

Note: 30% will be withheld for foreign payees and IRS Form 1099/1042 will generate as appropriate.

146105Participant Support Costs:
Travel Reimbursement
Use this account code when reimbursing non-UD students or non-employees for travel with receipts. If payment is for a travel reimbursement, follow the steps above but use account 146105 (include receipts); a 1099 will not be generated.
146110Participant Support Costs:
Per Diem Non-resident
This account should be used to pay U.S. General Services Administration (GSA) per diem participant support payments made by the United States Government (either directly or by contract) to a nonresident alien (NRA) individual who is engaged in a program of training in the United States under either the Mutual Security Act of 1954, as amended or Mutual Educational and Cultural Exchange Act of 1961, as amended. Payments under this account will not be subject to federal income withholding tax. In addition, this account may only be used up to the maximum allowable GSA per diem rates. Any amount above or outside the purview of the GSA per diem rates should be charged to 146100 PART SPPRT-NON EMPLOYEE and will be subject to federal income tax withholding and reporting.

146190PTOTHRParticipant Support Costs: Other VendorsUse this account code when paying a vendor directly on behalf of a participant for non-travel costs.Submit a Non-PO Payment Requisition (NPOP) in UD Exchange using commodity code NP-PARTSUP and account code 146190 and attach documentation related to the award.

NOTE: 30% will be withheld for foreign payees and IRS Form 1099/1042 will generate as appropriate.
PTTRAV

Participant Support Costs: Travel Vendors

Use this account code when paying a vendor directly on behalf of a participant for travel costs.

 

  • Budgets: Per Uniform Guidance 2 CFR § 200.407, prior approval of the awarding agency may be required in order to allocate Participant Support Costs to an award. Research Office approval is required to rebudget Participant Support Costs to other categories of expense via the FIN Budget Revision – Contracts and Grants webform. Please contact the Research Office Contract and Grants Analyst with any questions. (Note: NIH does not allow participant support costs on research grants).
  • Expenses: Participant Support Costs are expressed as non‐salary expenses and carry no associated facilities and administrative costs on the grant. FIN Request for Payment to Individual, GNCP, or Vendor Webforms are used to allocate appropriate Participant Support Costs to an award.
Who is a participant?

A participant is typically not a UD employee*, and not the provider of a service or training associated with a workshop, conference, seminar, symposium, or other short‐term instructional or information sharing activity.

  • Participants are not required to provide any deliverable to UD, and they are not subject to UD Human Resource policies (e.g., they cannot be terminated for failure to perform).
  • Participants may include students, scholars, and scientists from other institutions, representatives of private sector companies, teachers, and state or local government agency personnel.
  • A person classified as an intern would be paid as an employee and not as a participant, because the intern, while receiving certain training, is also providing services to the university, to the grant sponsor, or to a third party (e.g., counseling students at a local public schools).

*There may be exceptional circumstances wherein participant support costs for UD employees apply; please contact the Research Office regarding these instances.

 

What costs may be included in participant support costs?

Participant support costs include the direct costs for items such as the following:

  • Stipend. A stipend is a set amount of money to be paid directly to a participant. Certain agencies of the federal government specifically restrict participant stipends; the Research Office will assist in determining if these restrictions apply to a specific project.
  • Travel. Travel includes the costs of transportation and associated costs. These costs must follow sponsor guidelines (e.g., United States flag carrier, coach class, most direct route) as well as travel rules for UD policies and guidelines. The sole purpose of the travel must be to participate in the project activity (e.g., if a training activity involves field trips, the costs of transportation for participants may be allowable).
  • Subsistence Allowance. The cost of a participant’s housing and per diem expenses necessary for the individual to participate in the project are generally allowed, provided these costs are reasonable and limited to the days of attendance. Although they may participate in meals and snacks provided at the meeting or conference, participants who live in the local area are not entitled to subsistence payments.
  • Fees. The fees paid by a participant in connection with meetings, conferences, symposia, or training projects are generally allowable costs. These fees may include laboratory fees, passport or visa fees for foreign participants (based on sponsor guidelines), and registration fees. A sponsor may also allow the costs of any UD tuition and fee charges that are required to be paid for the individual to participate in the training project.
  • Other. Certain other costs in support of the participant’s involvement may be allowable, including training materials, laboratory supplies, and insurance.

 

What costs may not be included as participant support costs?

Participant support costs do not include the following types of payments:

  • Honoraria paid to a guest speaker or lecturer.
  • Conference support costs such as facility rentals, media equipment rentals, or conference food.
  • Subaward to a provider for multiple training events (i.e. an ongoing contract with specific terms and conditions).
  • Agreements to reimburse an employer (e.g., public school system) for the costs related to sending its employee(s) to a conference or workshop. It is recommended that the PI inform participants prior to the initiation of the project about any costs associated with their participation in the project that are not covered.
  • Payments to subjects which should be coded as Participant Compensation.

 

GRANT MANAGEMENT

Administrative Salaries

Billing

Budget Revisions

Capitalizing Fabrications

Administrative Salaries

Billing

Budget Revisions

Capitalizing Fabrications

Cost Accounting Standards (CAS)

Cost Allocations

Cost-Share (Equipment)

Cost Transfer (Journal Vouchers)

Cost Accounting Standards (CAS)

Cost Allocations

Cost-Share (Equipment)

Cost Transfer (Journal Vouchers)

DHHS Salary Cap

Effort

GSA Lodging Rate Guidance

Grant Transfer Procedure

DHHS Salary Cap

Effort

GSA Lodging Rate Guidance

Grant Transfer Procedure

Meals (non-travel)

Monitoring Expenditures

No-Cost Extensions

NSF Two-Month Rule Policy

Meals (non-travel)

Monitoring Expenditures

No-Cost Extensions

NSF Two-Month Rule Policy

Record Retention

Reporting

Residual Balance Transfer

Subcontracts

Record Retention

Reporting

Residual Balance Transfer

Subcontracts

Service / Maintenance Contracts for Equipment

UDX and Concur Guidance on Sponsored Programs

Unallowable Costs

Useful Tools

Service / Maintenance Contracts for Equipment

UDX and Concur Guidance on Sponsored Programs

Unallowable Costs

Useful Tools

 

CLOSING THE AWARD

Automated Closeout Report (ACR) Job Aid

Automated Closeout Report (ACR) Webform

Closeout Timelines and Escalation

Automated Closeout Report (ACR) Job Aid

Automated Closeout Report (ACR) Webform

Closeout Timelines and Escalation