# NSF - 21-1-014 - Finding3Rec.3
> **Closed** recommendation · 2021-05-26
**Report:** Performance Audit of the Implementation of OMB COVID-19 Flexibilities – California Institute of Technology ([detail](https://api.ai-analytics.org/ig-report/28701))
**OIG report number:** 21-1-014
**Recommendation number:** Finding3Rec.3
## Text
Direct Caltech to quantify the total indirect costs inappropriately applied to NSF awards as a result of its rental equipment account inappropriately applying indirect costs and to reimburse NSF for the appropriate amount.
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*Source: oversight.gov · AI Analytics · CC0 1.0*