Participant Support Costs

Allowable Expenses

Participant Support Costs refer to direct expenses for items such as stipends, subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants (but not employees) in connection with conferences, training projects, or other federally sponsored activities. Uniform Guidance emphasizes that participant support costs must be explicitly identified in the approved budget and are subject to prior written approval by the federal awarding agency. They are excluded from the Modified Total Direct Cost (MTDC) base when calculating indirect costs, which distinguishes them from most other direct cost categories.

Recipients must ensure that these funds are used only for allowable participant-related expenses and are not re-budgeted to other categories without prior agency approval. Documentation should clearly demonstrate the purpose of the costs, the individuals supported, and their direct benefit to the project objectives. Careful tracking and reporting of participant support costs are essential for audit readiness and to ensure continued eligibility for federal funding.