# NSF - 21-1-006 - Finding1Rec.2
> **Closed** recommendation · 2021-03-31
**Report:** Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Kentucky Research Foundation ([detail](https://api.ai-analytics.org/ig-report/28381))
**OIG report number:** 21-1-006
**Recommendation number:** Finding1Rec.2
## Text
Direct UKRF to implement additional NSF grant close-out procedures that require the Principal Investigator to evaluate whether they should remove any expenses associated with unused materials and supplies from the NSF award.
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*Source: oversight.gov · AI Analytics · CC0 1.0*