# NSF - 21-1-005 - Finding3Rec.2
> **Closed** recommendation · 2021-03-31
**Report:** Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Alaska Fairbanks ([detail](https://api.ai-analytics.org/ig-report/28380))
**OIG report number:** 21-1-005
**Recommendation number:** Finding3Rec.2
## Text
Direct UAF to strengthen its policies and procedures related to creating and retaining documentation, including introducing additional controls to help ensure that UAF appropriately creates and maintains all documentation necessary to support the allowability of expenses charged to sponsored programs.
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*Source: oversight.gov · AI Analytics · CC0 1.0*