# NSF - 21-1-014 - Finding5Rec.1
> **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:** Finding5Rec.1
## Text
Direct Caltech to update its current award set-up practices to require that, when setting up accounts established for NSF awards, personnel ensure that the accounts apply indirect costs using either the rates that were established in the Negotiated Indirect Cost Rate Agreement in effect as of the date of the NSF grant award or the rates identified in the NSF award letters, as appropriate.
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*Source: oversight.gov · AI Analytics · CC0 1.0*