Budget - Participant Support Costs - B05.08
目的
This procedure includes general guidelines regarding participant support costs. Participant support costs charged to federal grants is regulated under the OMB Uniform Guidance 2 CFR §200.456 – Participant Support Costs as defined by §200.75. Per the Uniform Guidance, participant support costs (PSC) 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 in connection with 会议s or training projects. Sponsor approval must be obtained before incurring participant support costs on sponsored awards.
范围
This procedure applies to all sponsored projects subject to OU Policy 19.045 Administering External Grants and Contracts set up as separate accounts in the 俄亥俄州 Financial Management System (FMS).
过程
A participant is defined as the recipient, not the provider, of a service or training associated with a workshop, 会议, 研讨会, symposium or other short-term instructional or information-sharing activity. Participants may include students, 学者, and scientists from other institutions, individuals from the private sector, teachers and state or local government personnel. Employees of Ohio University are not eligible to receive participant support.
Participant support costs are associated with special programs that provide research experience for participants, such as 研究 Experience for Undergraduates (REU) and 研究 Experiences for Teachers (RET) on National Science Foundation grants.
Use object Codes as follows:
Participant Living Expenses 718730
Participant Other 718740
F&A on participant support costs
The Uniform Guidance states that participant support costs are exempt from F&A on federally sponsored projects. For Non-Federal awards, sponsor-specific and/or award-specific guidelines should be reviewed at the time of proposal to determine if F&A是允许的.
Unallowable Costs
The intent of participant support is solely to provide financial assistance for participants to attend 会议s and training. Unallowable costs include honoraria for guest speakers, expenses for the PI, project staff or collaborators to attend, and payments made to research subjects as an incentive for recruitment or participation in a research project. Costs for hosting the 会议 or training should be budgeted and charged to the project in the appropriate cost object.
一般, participant support may not be formally or informally rebudgeted without written approval from the sponsor. Please review your award document and/or the sponsor’s terms and conditions.
问题
问题 regarding this procedure can be sent to orsp@俄亥俄州.edu.
形式 /Templates
联系 your Sponsored Programs Manager for the appropriate budget template
Roles and Responsibilities
老板:π/ PD
CONTRIBUTOR: CFAO/BUM, ORSP
APPROVER: Chair, Dean