Accounting for Participant Support Costs
To ensure compliance with Federal Regulations for Participant Support Costs (PSC), please be aware of the following changes:
- Account codes for Participant Support Costs have been updated and revised. The use of these account codes are very restrictive. The account codes are as follows:
- 62300 – 62304: Participant Support Costs – Stipends
- 62305: Participant Support Costs – Travel
- 62310: Participant Support Costs – Subsistence
- 62315 – 62319: Participant Support Costs – Other
- Participant Support Costs account codes should only be used on PSC projects set up as a companion to the main project. PSC account codes should not be used on the main project and a PSC companion project should not have any other account codes charged to it except the ones listed above.
- Participant Support Costs CANNOT be paid as salary or wages. Anyone paid with PSC’s must be paid a stipend using the Educational/Traineeship Payment Form. Payment of salary or wages using PSC funding is not allowed by the Federal Government and will be disallowed in an audit.
- Participant Support Costs are most likely to occur on NSF training awards, though they may occasionally be awarded on NIH, or other Federal Agencies awards. If stipends or other training costs are awarded on a Federal project, but are not identified as PSC’s in the award, please review the webpage referenced below for how to account for those expenses.
For additional information and a list of FAQ’s about Participant Support Costs, please refer to this webpage. The majority of any PSC questions will be answered here.
Accounting for Guest Lecturers/Performers
Guest Lecturers/Performers cannot be paid with PSC’s. Guest Lecturer’s/Performers must be paid using this form. A new account code, 62130, has been created specifically for Guest Lecturer’s/Performers.
Accounting for Participant Compensation
Payments for Participant Compensation should use account code 62150.
Participant Compensation is any payment or compensation given to a human research subject in exchange for providing a deliverable or service that benefits the project (e.g. running on a treadmill, completing a research study survey, providing a saliva sample, etc.).
Payments to human subjects should follow these instructions.
If you have reviewed all the web-linked information on the topics above and still have questions, contact Craig Merritt, Manager of Compliance Oversight and Reporting.
