Direct Cornell to strengthen its procedures or other internal controls for obtaining
and maintaining documentation to support costs charged to NSF awards. The
updated procedures or controls should ensure:
Vendors submit service invoices that contain sufficient detail to support that the
costs invoiced are: (i) allowable per applicable federal, NSF, and Cornell policies;
and (ii) consistent with the approved quotation or purchase order.
Principal Investigators, or other appropriate personnel, capture all participant
payment information required per the Human Research Participant Payment
policy in Cornell’s Buying Manual.
Travelers submit airfare receipts that identify the airfare class purchased.
Charges for salary paid to hourly employees are supported by employee
timesheets.