Direct UTD to strengthen its controls and processes for supporting the allocation of expenses to sponsored projects. Updated processes could include: • Requiring Principal Investigators or other designated staff to both document and justify the allocation methodologies used when charging expenses to sponsored projects near the grant expiration date. • Implementing standard procedures that require reviewers to assess publications presented during sponsored travel to determine which awards benefitted from the presentation before determining which funding source(s) to charge the expenses to. • Providing training on how to assess and document the methodology used to allocate expenses across each sponsored award.