We recommend that management strengthen internal controls to ensure compliance with HUD cash management requirements. Drawdowns should be requeste4d only for actuaql, eligible expenditures submitted in a timely manner after costs are incurred, and not made in advance of need. Procedures should be implemented to ensure all eligible expenditures are promptly drawn from the IDIS system. Any funds drawn in error or prematurely should be returned promptly to HUD or the grantee to avoid noncompliance.