NSF - 21-1-007 - Finding4Rec.3

Direct Clemson to strengthen its policies and procedures related to creating and retaining documentation, including introducing additional controls to help ensure that it appropriately creates and maintains all documentation necessary to support the allowability of expenses charged to sponsored programs. Updated procedures could include: a. Conducting annual training for individuals responsible for reviewing and approving consultant expenses, including training regarding what documentation Clemson must maintain to support consultant rates charged. b. Establishing clear guidance regarding what documentation Clemson must maintain in cases in which an individual books their own airfare. c. Establishing clear guidance as to who is required to fill out a timesheet with hours worked when they are being paid using an hourly rate. The guidance could further indicate that those who earn a stipend are exempt from the requirement to fill out a timesheet. d. Establishing clear guidance regarding the specialized service facility agreements and rate documentation that Clemson must maintain. Additional guidance should include clear instructions regarding how to document service agreements, develop and bill for services using approved specialized service facility rates, and document the cost of services invoiced by outside service providers.