Direct CRA to strengthen its policies and procedures and internal controls for supporting the allocation of expenses charged to sponsored projects. Updated processes could include: • Requiring Principal Investigators to review salary costs charged to the award and verify the employee’s benefit to the award as well as the employee’s inclusion in the annual report(s). •Implementing a standard documentation and retention process to support the allocation of travel, other direct costs, and computer service costs that either benefit multiple awards or benefit both sponsored and non-sponsored activities. •Establishing formal guidance regarding how CRA will ensure costs incurred to support CRA’s Snowbird Conference are not charged to NSF awards.