NSF - 23-1-003 - 1.3

Direct UM to strengthen its policies and procedures related to creating and retaining documentation, including introducing additional internal controls to help ensure that it appropriately creates and maintains all documentation necessary to support the allowability of expenses charged to sponsored programs. These additional internal controls could include: - Updating its current external service provider procedures to require that UM establishes formal agreements with external service providers which identify the period of performance, scope of work, compensation rate(s), and applicable terms and conditions when providing services that are greater than $5,000. - Updating its current purchasing policies and procedures to ensure appropriate personnel review service and materials and supplies invoices to verify expenses are invoiced at approved rate(s) prior to charging the expenses to federally-sponsored awards. - Providing additional training regarding requirements for travel documentation, including training regarding how to ensure deposits are refunded to federal awards.