Oregon State University

410-32 Participant Support Costs

Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 1/10/2013

Participant support costs are those costs made to (or on behalf of) an individual who is engaged in training and/or research in a specific field or program. Generally, these costs are funded by grants and/or contracts.  

Participants may include students, visiting scholars, scientists, workshop attendees, or teachers (K-12). OUS employees can not be paid as participants.

The 551XX series of account codes are designated for paying or reimbursing OUS registered students, including research fellows. The 28620 and 2863X account codes are for payment of expenditures related to individuals who are not OUS registered students (including post-docs).

Non-resident alien participants must be identified so their associated costs are recorded correctly for 1042S IRS reporting. All costs must be processed by Office of Post Award Administration (OPAA).

A stipend payment is a predetermined amount allocated to the participant regardless of actual incurred expenses. The stipend amount is usually specified in the sponsored agreement. Stipends are not to be confused with per diem. Stipend payments are posted as follows:

  • 55102    stipend for OUS registered students
  • 28636    stipend for non-OUS participant (1099 reportable)
  • 28632    stipend for non-OUS participant, non-resident alien (1042S reportable)

Participant support payments for OUS and non-OUS registered students are coordinated with OPAA.  Tuition and fee payments, account code 55104, can only be applied to the student’s account by OPAA.

The following non-OUS participant support payments must be documented by receipts:

  • 28630    tuition and registration fees
  • 28633    book allowance
  • 28634    room and board
  • 28635    travel
  • 28631    other (miscellaneous)

Expenses connected with a conference: room rental, meals, refreshments, travel, and/or equipment rental should not be paid using the 2863x account codes. Conference expense account codes (28602-28606) should be used for organized conferences and workshops sponsored by OSU when there are persons from outside OSU in attendance.

Expenses connected with hosting a group of participants: refreshments or meals should not be paid using the 2863x account codes. Account code 28612 Hosting Groups and Guests is appropriate for expenditures of refreshments or meals provided to participants which are not included in a room and board package or are not part of an organized conference/workshop.

When supplies are purchased in connection with participants and the supplies do not remain with the participants, the expense should be coded 20102 General Operating Supplies.

Examples of costs which should not be recorded as 2863x participant support:

Expense

Location

Example of Participant(s)

Account Code

Room rental fee for workshop

OSU

K-12 teachers

28606

Refreshments/meals for workshop or conference (OSU sponsored)

OSU

Visiting scholars or scientists

28604

Refreshments/meals for workshop or conference (non-OSU sponsored)

Community College

Workshop attendees

28612

Refreshments for math/science club

Oregon high or elementary school

K-12 students/teachers

28612

Homestay Stipend to host non-resident alien

Private community home

Community member

28620

Air travel

From international location to Corvallis

Visiting professor

39645

Meals outside of workshop or conference

OSU

Conference or workshop attendees

28612

For assistance in determining the correct account code, please review the flowchart, examples shown above, and the account code definitions within the OUS Fiscal Policy Manual.

 

Participant Support Flowchart or Decision Tree

Decision Tree.

 

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