This document is intended to clarify the participant/patient costs that are often confused with one another in sponsored projects.
In general, participants are the recipients of service or training provided at a workshop, conference, seminar, symposia, or other short-term instructional or informational sharing activity. The participants are normally not required to provide any specific deliverable to the university or third part, however, the purpose of the meeting may dictate that attendees be prepared to provide information or otherwise participate as a part of the stated agenda.
Participant Support Costs
Participant support costs are direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not UNR employees) in connection with meetings, conferences, symposia, or training projects.
UNR Budget Category – Participant Support; Object Code 40, Sub-object Code 50
Normally, indirect costs are NOT charged on these expenses.
Research Patient Care Costs
Patient Care Costs are typically used for clinical trial agreements. These expenses are routine and ancillary services provided by a hospital to individuals.
UNR Budget Category – Operating; Object Code 30, Sub-object Code PR
Indirect cost is NOT charged on these expenses as per the negotiate rate agreement.
Payments to Research Participants
The purpose of research subject payments is to compensate subjects for their time and participation in a clinical trial or research project. These expenses are typically an operating cost. However, due to the IRS requirement for a Form 1099-MISC for total payments in excess of $600, it is managed as a Participant Support expense.
UNR Budget Category – Participant Support; Object Code 40, Sub-object Code to be determined by the type of expense.
Indirect cost is NOT charged on these expenses.
UNR Budget Category – Participant Support; Object Code 40, Sub-object Code 01
The Facilities and Administrative Rate (F&A) is NOT charged on these expenses.
Return to Grant Funding Resources & Other Useful Links