25-01-003 - Recommendation 2.3

Direct UNL to strengthen its policies and procedures and internal controls for allocating expenses to sponsored projects. Updated policies, procedures, and internal controls should address how UNL will ensure:
• It charges salaries and fringe benefit expenses to NSF awards consistent with personnel action forms.
• It allocates publication expenses consistent with the benefits received by acknowledged funding sources that contributed to the published research.
• Its personnel document and justify allocation methodologies when charging expenses to NSF awards near grant expiration dates based on the benefit the NSF awards receive from the services and/or materials purchased.
• It appropriately documents and retains documentation to support the methodology it uses to allocate expenses.