Direct Cary to introduce additional controls to help ensure that it appropriately creates and maintains all documentation necessary to support the allowability of leave payout, publication, and service center expenses charged to NSF awards. Updated procedures could include: Implementing a formal methodology outlining how to determine what percentage of leave payout expenses are allowable/allocable on NSF awards. This methodology should consider the employee’s level of effort on NSF awards throughout the period leave was earned. Implementing a standard documentation and retention process to support the allocation of publication costs that benefit multiple federal awards. Performing—and documenting the performance of—bi-annual reviews of rates established by its internal service centers to ensure rates produced by each service center comply with federal requirements.