26-01-001 - Recommendation 1.4

Direct Cornell to update its policies to no longer permit personnel to charge
unallowable costs to NSF awards. These updated policies should not permit Cornell
to: Apply fringe benefits to stipend payments when paying stipends to Cornell
employees. Charge H-1B long-term immigration visa costs to NSF awards. Charge summer salaries at amounts that exceed the employee’s IBS at the time
the employee earned the summer salary