NSF Program Announcement NSF 01-121 (REU) states: A request for an REU Supplement submitted as part of a proposal for a new or renewal grant or cooperative agreement is imbedded in the proposal as follows. The description of the REU activity, as specified in paragraph one above and limited to 3 pages, is entered in FastLane in the section for Supplementary Documentation. The budget for the REU Supplement is included in the yearly project budget. All student costs are entered under line F as participant support costs. An administrative allowance (limited to 25% of the participant stipend support only) is allowed for the REU portion in lieu of indirect costs (added into line I of the proposal budget). The budget justification for the proposal must contain a separate explanation of the REU Supplement request, with the proposed student costs itemized and justified and a total given for the items plus administrative allowance. If the intention is to engage students as technicians, not as REU research participants, then any requested funds would be entered on line B4 (Undergraduate Students) of proposal budget. NSF 01-2 (Addendum) - Grant Proposal Guide states: e. 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 Chapter II, Section C.11.f) Generally, indirect costs (F&A) are not allowed on participant support costs. The number of participants to be supported must be entered in the parentheses on the Proposal Budget. These costs also must be justified in the budget justification section of the proposal. Some programs, such as Research Experiences for Undergraduates (NSF 00-107) have special instructions for treatment of participant support. See relevant program solicitation for further information. Teri H. Hansen Contracting Officer Office of Sponsored Programs Georgia Tech Research Corporation Georgia Institute of Technology 505 Tenth Street, NW Atlanta, GA 30332-0420 Phone: 404-894-6927 Fax: 404-894-5945