# Performance Audit of the Implementation of OMB COVID-19 Flexibilities –        University of Michigan
> **Audit** by National Science Foundation OIG · 2021-08-02
> *About: National Science Foundation*
## Report
- **Title:** Performance Audit of the Implementation of OMB COVID-19 Flexibilities –        University of Michigan
- **Submitting OIG:** National Science Foundation OIG
- **Component agency:** National Science Foundation
- **Type:** Audit
- **Publication date:** 2021-08-02

## Recommendations

- **Rec Finding1Rec.1** (Closed): Direct UM to provide documentation supporting that it has repaid or otherwise credited the $11,499 of questioned participant support costs for which it has agreed to reimburse NSF.
- **Rec Finding1Rec.2** (Closed): 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.…
- **Rec Finding2Rec.1** (Closed): Direct UM to update its current award set-up practices to require that, when setting up accounts established for NSF awards and/or funding supplements, personnel ensure that the accounts apply indirect costs using the rate(s) that were established in…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/performance-audit-implementation-omb-covid-19-flexibilities-university-michigan)
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