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RA-NEWS
This memo provides clarification about the definition of participant support costs, and the application of Facilities and Administration (F&A, previously known as indirect) costs to participant costs paid under contracts and grants.
Participant support costs are direct costs allowable under certain contracts and grants to cover items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of individuals who participate in conferences, meetings, symposia or training projects as participants or trainees (but not employees) of the recipient institution. While participant support expenses are handled as direct costs under extramurally supported contracts and grants, agencies vary as to whether some or all of these cost items are included in the direct cost base upon which F&A costs are calculated.
For example, under National Institutes of Health (NIH) training grant regulations, F&A is calculated at 8% of modified total direct costs including trainee stipends, but excluding tuition and fees, health insurance and equipment. NIH policy does not permit any F&A in conjunction with conference grants. By way of contrast, National Science Foundation (NSF) and National Aeronautics and Space Agency (NASA) guidelines state that F&A costs cannot be recovered on any participant costs. The Office of Naval Research (ONR) does allow recovery of F&A on all participant support costs.
Because practices vary from sponsor to sponsor and from program to program, it is important to refer to agency and program-specific guidelines prior to preparing proposals. Questions about specific agencies can be directed to the OCGA Contract and Grant Officer or Grant Analyst with whom you work.
RA-NEWS is an electronic newsletter published by the Office of Research Administration