Participant support costs

Overview

The sponsoring agency provides funds to the university to conduct a workshop, conference, seminar, or other short-term training or information sharing activity. Participants in the activity may be paid for that participation if such payments are in the approved budget. Funds budgeted for participant support cannot be used otherwise without specific approval from the federal sponsor. Contact the assigned Office of Sponsored Projects (OSP) Fund Manager for assistance in determining if a participant payment is appropriate.

Program participants

A participant is an individual participating in or attending program activities under a sponsored project, such as trainings or conferences, but who is not responsible for implementation or outcomes of the project. A participant is the beneficiary of the training or outreach activities. Individuals contributing effort to the development or delivery of project activities (such as project personnel, staff, or consultants) are not Participants.

Participant payments

The sponsored budget must allow for small non-compensatory payments (incentives or stipends) and/or reimbursements of travel costs or other out-of-pocket costs incurred to support attendance at a workshop, conference, other short-term training or information sharing activity. Participant expenses may be paid directly or as reimbursement to the individual. Payments to or on behalf of each participant in the activity should be of equal value. Direct payments to participants are reported to the IRS as 1099-misc income.

How to process participant payments and reimbursements

Participant payments are initiated in the NAU Employee Service Center as a Purchase Request. When prompted, select “Yes” under Participant Expense/Participant Payment. A completed Participant Certification form, endorsed by the OSP Fund Manager, is required for each transaction. The signed Participant Certification form can be used for multiple transactions for participant and project authorized on the form.

In order for Accounts Payable to disburse payments, some form of invoice is required. For direct payments to participants, a completed Payment Disbursement form serves this purpose.

Participant expense reimbursements are processed according to Comptroller Policies 421-02: Interviewees / Non-Employees and 420-01: Faculty and Staff Reimbursements (also applies to non-NAU employees).

Account codes:

Use these account codes (only) to record payments to or on behalf of Participants:

754101 – Participant Incentive Payment
754102 – Participant Travel
754103 – Participant Subsistence/Housing
754100 – Other Participant Costs (consult with OSP Fund Manager)