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

To discuss and define participant expenses

Advantage accounting system

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.

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.

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.

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.