# NSF - 21-1-015 - Finding2Rec.3
> **Closed** recommendation · 2021-05-27
**Report:** Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Central Florida ([detail](https://api.ai-analytics.org/ig-report/28712))
**OIG report number:** 21-1-015
**Recommendation number:** Finding2Rec.3
## Text
Direct UCF to establish policies and procedures to ensure that it does not apply fringe benefit rates to participant support costs that it processes through its payroll subledger.
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*Source: oversight.gov · AI Analytics · CC0 1.0*