Direct MSU to strengthen its policies and procedures and internal controls for allocating expenses to sponsored projects. Updated procedures could require: • Individuals incurring publication expenses to document and justify the allocation methodology used when publishing research that identifies multiple sponsoring funding sources. • MSU to remove all costs charged to NSF awards for tuition that relates to time period(s) after the award’s period of performance has expired as part of the award close-out activities and verify that it allocates tuition consistent with student effort.