SPA update: Codes for subject incentives and participant support costs

Distinguishing Between Research Subject Incentives and Participant Support Costs
A new account code has been added to OneSource Financials to aid the UGA research community in accurately recording expenses.  Please use the following guidance when developing proposals and incurring expenses.

  • Account code 727105 is used for incentives provided to motivate human subjects to participate in grant-supported projects or programs.  Incentives are usually in the form of cash, gift cards, etc.  Incentive costs are allowable if within the scope of an approved project.  Facilities & Administrative (F&A or Indirect) Costs are usually collected on incentives.
  • Account 751111 is used for participant support costs – subsistence allowances, travel allowances and registration fees paid to participants or trainees (not employees) in connection with a conference or training project.  Participant support costs are only allowable as a direct cost with the prior approval of the federal awarding agency.  F&A is not collected on participant support costs.   

It was discovered that account code 751111 was used interchangeably for both of these cost types.  SPA is conducting a review of all projects containing account code 751111 to ensure the appropriate code was utilized for both budget and expenses.  If changes are needed, SPA will collaborate with departments to ensure these cost types are used appropriately.