# NSF - 21-1-009 - Finding2Rec.4
> **Closed** recommendation · 2021-05-13
**Report:** Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of New Mexico ([detail](https://api.ai-analytics.org/ig-report/28592))
**OIG report number:** 21-1-009
**Recommendation number:** Finding2Rec.4
## Text
Direct UNM to strengthen its policies and procedures surrounding the use of participant support cost funding to cover tuition remission expenses. Specifically, UNM should update its current tuition remission policies and procedures to ensure that it does not use participant support costs to cover costs associated with credit hours that do not benefit student participants.
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*Source: oversight.gov · AI Analytics · CC0 1.0*