Is Participant Support Costs excluded from F&A cost calculations?
When preparing proposal budget/financial plans, several budget categories are excluded when arriving at the base amount to which the appropriate F&A rate is applied (see definition from NSF Grant Proposal Guide below). (v) Participant Support (Line F on the Proposal Budget): This budget category refers to costs of transportation, per diem, stipends and other related costs for participants or trainees (but not employees) in connection with NSF-sponsored conferences, meetings, symposia, training activities and workshops.” (See GPG chapter II.D.7). For some educational projects conducted at local school districts, however, the participants being trained are employees. In such cases, the costs must be classified as participant support if payment is made through a stipend or training allowance method. The school district must have an accounting mechanism in place (i.e., sub-account code) to differentiate between regular salary and stipend payments. Generally, indirect costs (F&A) are not al
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