Audit 18378

FY End
2022-06-30
Total Expended
$26.46M
Findings
16
Programs
12
Year: 2022 Accepted: 2023-02-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
22751 2022-001 Significant Deficiency - C
22752 2022-001 Significant Deficiency - C
22753 2022-001 Significant Deficiency - C
22754 2022-001 Significant Deficiency - C
22755 2022-001 Significant Deficiency - C
22756 2022-001 Significant Deficiency - C
22757 2022-001 Significant Deficiency - C
22758 2022-001 Significant Deficiency - C
599193 2022-001 Significant Deficiency - C
599194 2022-001 Significant Deficiency - C
599195 2022-001 Significant Deficiency - C
599196 2022-001 Significant Deficiency - C
599197 2022-001 Significant Deficiency - C
599198 2022-001 Significant Deficiency - C
599199 2022-001 Significant Deficiency - C
599200 2022-001 Significant Deficiency - C

Contacts

Name Title Type
K49PVKGFG5S1 Cheryl Baur Auditee
5707400368 Lisa Ritter Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule has been prepared using the accrual basis of accounting as fully described in Note 1 to the Colleges financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (schedule) presents the activity of all federal award programs of Luzerne County Community College (College) for the fiscal year ended June 30, 2022.
Title: Relationship to Basic Financial Statements Accounting Policies: The accompanying schedule has been prepared using the accrual basis of accounting as fully described in Note 1 to the Colleges financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position or changes in net position of the College.
Title: Student Financial Assistance Loan Programs Accounting Policies: The accompanying schedule has been prepared using the accrual basis of accounting as fully described in Note 1 to the Colleges financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The College is only responsible for the performance of certain administrative duties and is not considered the lender with respect to the student loan programs, accordingly, these loans are not included in the financial statements. The schedule of expenditures of federal awards reports the total loans granted under the Federal Direct Student Loan Program, which were not made by the College but were received by its students, totaling $5,611,335 for the year ended June 30, 2022.

Finding Details

Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.
Finding 2022-001: Cash Management U.S. Department of Education- COVID-19 Education Stabilization Fund (ALN 84.425) Statement of Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Criteria: Per 48 CFR section 53.216.7(b) and the Certification Agreements for the Educational Stabilization Fund, any cash drawn down should occur after or shortly before the expenditure is paid. For student aid related payments, the funds drawn down should be disbursed within 15 calendar days to students and for the institutional aid portion the funds should be disbursed within 3 calendar days from the drawn down date in the G5 system. Cause: The College drew down all HEERF money made available to them to expend and only began to draw down money as needed during fiscal year 2022. All money withdrawn in previous years were not expended in full before additional draws were made. Effect of the Condition: The College has drawn down monies in excess of expenditures in the amount of $481,631. Recommendation: We recommend that the College review their excess cash and utilize that cash before drawing additional funds from the HEERF funding to ensure that there is not any additional excess cash on hand. In addition, we recommend that the College implements a procedure or additional procedures to ensure that cash draw downs only occur shortly before or after eligible expenses are paid. Repeat Finding: This is not considered a repeat finding. Views of Responsible Officials: The College has implemented a procedure to ensure that cash draw downs occur when the funds are ready to be expended.