# NSF - 21-1-005 - Finding4Rec.1
> **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:** Finding4Rec.1
## Text
Direct UAF to update its current practices for establishing indirect cost rates to ensure that UAF applies indirect costs to NSF awards using the rate(s) established in the appropriate Negotiated Indirect Cost Rate Agreement.
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*Source: oversight.gov · AI Analytics · CC0 1.0*