Oregon State University

208: Participant Support Costs

Grant, Contract & Gift Accounting Manual
Section 208: Participant Support Costs
Revised: 10/23/2012

  • 208 Participant Support Costs
  • 208-01 Participant Support Account Codes
  • 208-02 Reimbursement for Participants
  • 208-03 Making Payment Directly to a Vendor for Participant Support
  • 208-04 New Fellow/Participant
  • 208-05 Reporting
  • 208-06 Correcting JV’s

 

208:  Participant Support Costs

Post Award Administration processes:

  1. Recurring long-term (more than 3 months) stipend payments,
  2. OSU tuition payments, and
  3. OSU health insurance reimbursements.
  4. All stipends paid to non-resident aliens

Business Center’s are requested to process other participant costs:

  • Short-term stipend payments (3 months or less)
  • Fellowship/participant support payments can only be made with sponsored award  funds using a payment request form.
  • Non-sponsored award fellowship and scholarship payments are made through the Financial Aid and Scholarship Office and are applied as credits to the student’s account.
  • Payments processed in Banner must include the student’s name in the commodity line of an invoice or description line of a JV.  These documents must not include the student’s ID or social security number.  Also DO NOT include Student’s ID or social security number on original Banner FIS documents.

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208-01:  Participant Support Account Codes

55XXX for OUS students

2863X for Non-OUS students, Post Docs and workshop participants

Do not pay stipend payments to anyone on the State of Oregon’s payroll, unless concurrent employment is authorized.

551XX Account Codes

  1. These account codes are not authorized for use with Education & General (E&G) funds.
  2. These account codes are only allowed for use with sponsored awards.
  3. These account codes are to be used when paying or reimbursing OUS students only.
  4.   If paying stipend to a non-resident alien, account code 28632 should be used.

55102 Stipends – Expenditures in the form of subsistence allowances paid to students engaged in training or a sponsored program. This payment is not salary and is made primarily to defray general living expenses, although participation and adequate progress in research  project work is often required for continuous support.

55105 Travel Payment for Participant – Payments made on behalf of participants for travel in connection with the objective of the sponsored program. This code applies to transportation, meals, lodging and other travel expenses. Use this code even when travel is included as a part of the registration fee for a course or conference.

55106 Book Allowance for Participant – Payments made to a participant, either as a book allowance or reimbursement of expenditure.

55107 Room and Board for Participant – Expenditures for room and board for  participants under training or sponsored programs.

55108 Group Activities – Expenditures for cultural and recreational activities of participants in training or sponsored programs. This code covers group support, for which individual identification may not be practical. It also covers the cost of food, lodging, travel, admission fees, service fees, and equipment rental fees.

55109 Medical and Dental Payment for Participant – Expenditures for health care by licensed practitioners, whether or not the patient is confined to a hospital or infirmary. This code covers expenditures for medication, health insurance, laboratory fees and analyses.

55110 Miscellaneous Participant Support – Expenditures from participant support funds that cannot otherwise be classified.  This may include memberships, subscriptions, moving expenses, storage, photography, copying, computer supplies, research supplies, etc. when allowed by sponsor.

28630 NON-OUS Participant Support / Tuition and Registration Fees – Participant support for Non-OUS students and Non-OUS employees for tuition and registration fees paid to Non-OUS entities.

28631 NON-OUS Participant Support / Other – Participant support for Non-OUS students and Non-OUS employees for costs other than tuition and registration fees. This includes payments to workshop participants. This code covers housing, books, and stipends. It excludes travel costs. (Must have receipts)

28632 NON-OUS Participant Support-Non-Resident Alien – Non-resident  alien participant support costs that are not documented by receipts. Code covers tuition and registration fees, stipends, room and board, and book allowances. It excludes travel. Transactions are IRS form 1042S reportable.

28633 NON-OUS Participant Support – Book Allowance – Payments made to a non-OUS participant, either as a book allowance or reimbursement of expenditures.  The expenditures must be supported with receipts.

28634 NON-OUS Participant Support – Room and Board – Expenditures for room and board covering charges incurred by non-OUS participants under training or research programs. The expenditures must be documented with receipts.

28635 NON-OUS Participant Support – Travel Payment – Payments made on behalf of non-OUS participants for travel in connection with the objective of the sponsored award . This code applies to transportation, meals, lodging, and miscellaneous travel expenses. Expenses must be documented with receipts.

28636 NON-OUS Participant Support – No Receipts – Non-OUS participant support costs that are not documented by receipts. Code includes tuition and registration fees, stipend, room and board, and book allowances. Transactions are IRS form 1099 reportable.

See FIS 410-32 Participant Support Costs or the OUS Fiscal Policy Manual, formerly the FASOM Manual, for additional information or clarification.

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208-02:  Reimbursement for Participants

Reimburse participants for books, travel and research expenses when allowed on sponsored project.

  • A reimbursement form signed by the participant is required.
  • Attach corresponding backup information and original receipts . This may include credit card receipts, OSU bookstore receipts, conference registration forms, hotel bills, etc.
  • Travel costs may be allowed as per diem payments, as permitted by OSU policy.

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208-03:  Making Payment Directly to a Vendor for Participant Support

The procedure is used when paying a vendor directly on behalf of the participant . This payment must be tied to the participant for audit/tracking purposes.

See FIS 1106-04: Payment when Check Disbursed to other than Vendor for guidance in entering a different check payee from the vendor.

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208-04:  New Fellow/Participant

When a new sponsored award  is received that supports a new fellow/participant, instruct the participant to contact the Office of Post Award Administration at 7-4711 or come to B306 Kerr Administration Building.  Additional information is required to start the process.  See the Office of Post Award Administration website for additional information.

  1. Name of participant
  2. Student ID number
  3. Campus phone/email address
  4. Student status: Graduate, Undergraduate, Post Doc
  5. Residency status  
  6. Complete vendor activation form   
  7.  Other concurrent support  

Stipends  are normally processed  so that the fellow/participant receives the funds  on the first of the month for that current month.   Direct deposit of funds is encouraged.

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208-05:  Reporting

At the end of each month the Office of Post Award Administration provides the Financial Aid Office with a list of those students receiving participant support, amount and type.

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208-06:  Correcting JV’s

When processing a correction to participant support, put student’s name on description line.  DO NOT put student ID or social security number in description line or text.

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