Direct UH to strengthen its administrative and management controls and processes for allocating expenses to sponsored projects. Processes could include: a. Implementing additional procedures requiring the Office of Contracts and Grants to review and approve all non-salary expenses charged to NSF awards within 90 days of the award’s expiration date. b. Requiring PIs or other designated staff to both document and justify the allocation methodologies they use to charge expenses to sponsored projects. c. Establishing a procedure stating that, once students have submitted their effort certifications, personnel must re-examine all student tuition and travel expenses posted during the effort reporting period to ensure that the students’ tuition and travel expenses are appropriately allocated to awards in a manner that is consistent with the students’ actual effort.