Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 03/09/2012 

CMP 430-19: Participant Expenses (Sponsored Projects Use Only)


Purpose

To discuss and define participant expenses


Source

Advantage accounting system

Discussion

The sponsoring agency forwards participant expense funds to the university for use by the attendees. Contact the Office of Sponsored Projects Services for instructions on the use of various sub-object codes for participant expenses.


Participant Certification Memo    

Payments made with a check request document or check request submitted to Purchasing Services must be accompanied by a memo documenting that services are not required.

 


Postdoctoral Associates and Assistants

All payments to NAU postdoctoral individuals must be processed through the university’s Human Resources System as an Academic Professional Classified Position, titled Postdoctoral Associate or Assistant. These postdoctoral associates and assistants may not be paid any scholarship stipends; all payments must be made through NAU’s payroll system.

Participant Expenses Code Names, Code Numbers, and Definitions
Sub-object Code Name Code Number Definition
Object Sub-
object
Participant Materials & Supplies 7420 10 Reimbursements or allowances to participants for materials and supplies costing less than $500.
Participant Registration paid & Tuition Fees 7420 20 Charges for a program participant’s tuition or fees by a Sponsored Program.
Participant Mileage 7420 30 Mileage, ground transportation or air fare for reimbursement to program participants
Participant Subsistence 7420 40 Payments made for the monthly living expenses for long-term participants.
Participant Lodging 7420 50 Payments to Program Participants for lodging expenses.
Participant Stipends 7420 90 Small incentive payments to individuals to attend an educational conference, seminar, or workshop.
Participant Stipends Post-Doctorate 7420 90 Small incentive payments to post-doctorates to attend an educational conference, seminar, or workshop.
Participant Health Insurance 7420 90 Premium payments made for health and accident insurance for a program participant.


Definitions

Program Participants
The recipients of training in a conference, seminar, symposia, or other similar setting funded by an external grant or award, or the training beneficiaries of the project or program funded by an external grant or award. Distinction is made between a person engaged in a traineeship who could be classified as a program participant and an individual involved in an internship. A person classified as an intern would be paid as an employee and not as a program participant, because the intern, while receiving certain training, is also providing services to NAU, the grant sponsor, or a third party. A traineeship exists when all of the following conditions are met:
  1. the participant has strong academic ties to the university.
  2. the participant is not involved in providing deliverables to the university or to a third party. A deliverable can be defined as a research report to a third party or the participation in the providing of research results to a third party.
  3. the participant would not be terminated and a replacement found if he or she did not perform certain services, other than discontinuance of the training due to a lack of attendance in the sponsored event or program.
Participant Support Costs
Costs used to pay program participants small non-compensatory stipends and possibly reimbursement for travel or other out-of-pocket costs incurred to attend a conference, seminar, symposia, or in-service workshop/meeting. Participant support is distinguished from student support (77xx object code) in that non-compensatory stipends for student support are for the purposes of providing funds to a student in order to support their objective of obtaining a degree, whereas participants are usually not students and, if they are, the non-compensatory stipend is not to support their schooling. Examples of participant costs are as follows:
  1. materials and supplies
  2. registration and tuition fees
  3. travel (as outlined in program announcement)
  4. subsistence allowance (to defray reasonable cost of personal maintenance)
  5. non-compensatory stipends
  6. health insurance and
  7. equipment.

 


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