Here is a nice piece from the University of Maryland, Office of Research
Administration.
----------------------------------------------------

 Participant Support Costs Guidance

What are Participant Support Costs?

Participant support costs (as defined in 2 CFR 200.75) means 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 employees) in connection with conferences or
training projects.   The Uniform Guidance (2 CRF 200) requires prior
approval of the Federal Agency in order to incur Participant Support
Costs under federally sponsored awards.  The Participant Support Costs
must be incurred within the period of performance of the project and be
specifically allowed by the sponsoring agency.

Who is a participant?

A participant is defined as a non-UM employee who is the recipient, not
the provider, of a service or training associated with a workshop,
conference, seminar, symposium or other short-term instructional or
information sharing activity.  Participants do not perform work or
services for the project or program unless it is for their own benefit.
Participants may include students, scholars, and scientists from other
institutions, representatives from the private sector, teachers, and
state or local government agency personnel.

What costs are not considered Participant Support Costs?

Participant Support Costs do not include honoraria for guest speakers,
expenses for the PI, project staff or collaborators to attend project
meetings, conferences, or seminars, payments to GRAs, or payments made
to research subjects as an incentive for recruitment or participation in
a research project.  UM employees are not considered participants
therefore costs incurred for UM employees do not qualify as Participant
Support Costs.

Budgets and Participant Support Costs

Participant Support Costs are listed as a separate category on the
budget at proposal stage and award stage.  A separate KFS account
specifically for Participant Support Costs will be established by ORA
upon receipt of an award including Participant Support Costs.  The
Administering Department is responsible for reviewing these KFS accounts
to ensure that they have been set up in accordance with the budget and
to notify ORA in a timely manner if modifications are required.

F&A and Participant Support Costs
The Uniform Guidance states that Participant Support Costs are exempt
from F&A in federally sponsored projects.

For Non-Federal awards, sponsor-specific and/or award-specific
guidelines should be utilized to determine if F&A is allowable on the
Participant Support Costs.  If there is no sponsor‐specific or
award‐specific guidance, then the full F&A rate for the award should be
charged.

Subawards

If a subaward is issued where participant support has been budgeted, the
PI must monitor subawardee invoices to ensure that the Participant
Support Costs are being accounted for separately, and that these costs
are allowable and allocable.

Rebudgeting Participant Support Costs

Any rebudgeting of Participant Supports Costs to another budget category
requires the approval of the Federal agency.  For non-Federal sponsors,
award specific guidelines should be consulted before rebudgeting
Participant Support Costs.

On 6/18/2018 10:11 AM, Swanton, Janis wrote:
> I am having a problem with what constitutes participant support and what
> is considered participant incentives, and am hoping for some advice.
>
> I am working with a faculty member to submit a NIH R15.  She plans to
> include teachers and students in her research group and wants to pay
> them for their responses/participantion.  I don’t think this should go
> under participant support but should be included as participant incentives.
>
> To make it more complicated – last year we considered this participant
> support costs.
>
> Any advice or suggestions would be helpful.  Please feel free to respond
> off-list.
>
> Thanks!
>
> Janis
>
> Janis Swanton
>
> Pre-Award Manager
>
> Research & Sponsored Programs
>
> Campus Box 3040
>
> Normal, IL  61790-3040
>
> 309/438-8296
>
> College Place Uptown
>
> 100 S. Fell Street, Suite A
>
> ISU-logo-wide-email
>
> = = = = = =
>
> Instructions on how to use the RESADM-L Mailing List, including
> subscription information and a web-searchable archive, are available via
> our web site at http://www.healthresearch.org (click on the "RESADM-L"
> link under "Sponsored Programs").
>
> A link directly to helpful tips: http://tinyurl.com/resadm-l-help
>
> = = = = = =
>

= = = = = =

 Instructions on how to use the RESADM-L Mailing List, including
 subscription information and a web-searchable archive, are available
 via our web site at http://www.healthresearch.org (click on the
 "RESADM-L" link under "Sponsored Programs").

 A link directly to helpful tips:  http://tinyurl.com/resadm-l-help

= = = = = =