Gold University of Minnesota M. Skip to main content.University of Minnesota. Home page.
SPA Banner
What's Inside
About SPA

Research Tools

Research forms and rates

Research policies and procedures

Sponsor-required information

Electronic tools

Research compliance

Research funding

Related Links
Office of the Vice President for Research

Electronic Grants Management System (EGMS)

UM-Crookston Research

UM-Duluth Research

UM-Morris Research
Website comments or questions contact:
Office of the Vice President for Research
Search SPA | Contact SPA 

Participant Support Costs




Participant support costs are paid to (or on behalf of) participants or trainees (not employees) for  participation in meetings, conferences, symposia, and workshops or other training activities, when there is a category for participant support costs in the award.

Participant support costs:


  • are identified specifically on National Science Foundation (NSF) awards.
  • are awarded by other sponsors (but not necessarily referred to as "participant support costs") and tend to be by program.
  • are usually allowable on federal grants. After the Uniform Guidance goes into effect, agency prior approval will be needed to incur these costs.
  • are accounted for in separate sub budgets or restricted account codes.
  • are budgeted for the full amount under account code 810200 (Participant Costs).
  • are often subject to special sponsor regulations which
    • do not allow rebudgeting from the participant support cost category into other categories without prior sponsor approval.
    • may be exempt from facilities and administrative (F&A) costs.
    • require the university to return any unexpended participant support costs to them.
    • are associated with special programs that provide research experience for participants, such as Research Experience for Undergraduates (REU) and Research Experiences for Teachers (RET) on National Science Foundation grants.

Accounting Process for Participant Support Costs

  • Sponsored Projects Administration (SPA) will request a PeopleSoft friendly budget with participant support costs allocated to account code 810200.
  • SPA will request a child project for participant support costs for other funding agencies when the sponsor requires special accountability.
  • SPA will set up a child project for participant support costs for NSF (and other funding agencies) if the department requests a separate project in order to track the charges.
  • Participant support costs for NSF awards are set up with the F&A “NSF”.  This means that charges against code 810200 are excluded from F&A.  After the Uniform Guidance goes into effect, all participant support costs on federal projects will be excluded from F&A.
  • If the department has participant support charges that are coded to an account code other than 810200, we will set up the child project with a 0% F&A rate.


PI/Department Responsibilities

  1. Review award documents at set up, looking for wording similar to "participant support" or "participant costs awarded" to determine if this issue is applicable to your grant.
  2. Check the sponsor's regulations to see if they prohibit the university from applying F&A costs to these charges.
  3. If a child project has not been set up and the sponsor requires separate accountability for these costs, notify SPA and a separate child project will be established.
  4. Monitor expenditures for appropriateness throughout the life of the grant.
  5. Obtain written sponsor approval for any rebudgeting into or out of the participant support cost budget (per sponsor guidelines).




The University of Minnesota is an equal opportunity educator and employer.