About Participant Support Costs

Participant support costs (as defined in 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) in connection with conferences or training projects. Participant support costs must be incurred within the project period of performance and be specifically allowed by the sponsoring agency.

Additional federal regulations:

  • Participant support costs are allowable with prior approval from the federal awarding agency (2 CFR 200.456).
  • Participant support costs are excluded from modified total direct costs (2 CFR 200.68).
  • Transferring funds budgeted for participant support costs to other budget categories requires approval from the federal awarding agency (2 CFR 200.308).

Who Is a Participant?

A participant is a non-employee who is the recipient, 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 do not perform work or services for the project unless it is for their own benefit. Participants may include students, scholars, scientists from other institutions, private-sector representatives, teachers, and state or local government personnel.

A participant is not:

  • An employee of the University
  • A student or project staff member receiving compensation from the sponsored project
  • A research subject receiving incentive payments
  • An individual receiving compensation from another federal government source while participating in the project (federal grants only)

What Are Allowable Participant Support Costs?

Participant support costs are expenses paid to participants or trainees for participation in meetings, conferences, symposia, workshops, or other training activities.

Allowable costs include:

  • Training materials and supplies
  • Event registration and tuition fees
  • Travel expenses (airfare, mileage, lodging, meals, and incidentals) when travel is solely for participation in the project
  • Housing and subsistence allowances, provided costs are incurred during the project period and allowed by the sponsor

Honoraria and travel for speakers and receptions are not considered participant support costs.

Prohibited Costs

  • Honoraria for guest speakers
  • Expenses for the principal investigator, project staff, or collaborators to attend project meetings, conferences, or seminars
  • Payments to graduate assistants
  • Payments to research subjects as incentives for participation

Budgets and Accounting for Participant Support Costs

Participant support costs must be listed as a separate category in the budget at both the proposal and award stages. These costs must be accounted for separately from non-participant costs. New awards that include participant support costs are issued two separate cost centers: one for all non-participant costs and one specifically for participant support costs. Funds budgeted for participant support costs may not be reallocated to another budget category without specific written approval from the sponsoring federal agency.

Subawards Including Participant Support Costs

If a subaward includes participant support costs, the principal investigator must monitor subawardee invoices to ensure participant support costs are accounted for separately and that all expenses are allowable and allocable.