# NSF - 21-1-018 - Finding1Rec.2
> **Closed** recommendation · 2021-08-02
**Report:** Performance Audit of the Implementation of OMB COVID-19 Flexibilities –        University of Michigan ([detail](https://api.ai-analytics.org/ig-report/29278))
**OIG report number:** 21-1-018
**Recommendation number:** Finding1Rec.2
## Text
Direct UM to establish clear guidance regarding the rebudgeting of participant support cost funding. This guidance should address when and how to request approval to rebudget participant support cost funding, as well as how to document the approval.
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*Source: oversight.gov · AI Analytics · CC0 1.0*