# NSF - 21-1-009 - Finding3Rec.2
> **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:** Finding3Rec.2
## Text
Direct UNM to require subawardees to apply indirect costs using the rates that were established in the Negotiated Indirect Cost Rate Agreement in effect as of the date of the subaward agreement, rather than using the rates included within the subaward budget and proposal.
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*Source: oversight.gov · AI Analytics · CC0 1.0*