# NSF - 21-1-014 - Finding4Rec.2
> **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:** Finding4Rec.2
## Text
Direct Caltech to strengthen its administrative and management controls and processes surrounding the charging of salary to Intergovernmental Personnel Act awards. Updated processes could include requiring departmental payroll personnel to perform additional procedures to ensure that Caltech appropriately established initial salary payments, including verifying that all payments are within the Intergovernmental Personnel Act assignment dates.
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*Source: oversight.gov · AI Analytics · CC0 1.0*