U.S. Department of Education: Delaware County Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Herbein + Company, Inc., 2763 Century Boulevard, Reading, PA 19610 Audit Period: Year ended June 30, 2022 Contact Person: Dr Patricia Benson, Vice President, Finance & Administration/Treasurer Anticipated Completion Date: March 31, 2023 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Section III - Federal Award Findings and Questioned Costs 2022-001 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 - Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ALN 84.425E Award #P425F20035 Condition/Cause The College was not in compliance with a segment of the reporting requirements of Section 18004(a)(1) pertaining to the College?s website for inspection by the public related to HEERF III (ARP) funding. Recommendation The requirements for the reporting under HEERF student aid have evolved over the life of the grant, and it is important to ensure reporting requirements are being met as they change. We recommend the College update their website for the information related to the student portion of HEERF III (ARP) including the disbursement methodology and the number of students who received the funding. Management Response The College?s methods used to determine which students received the emergency financial aid grants and the total number of students who received funding, was documented internally for supporting parties and stakeholders. However, the website was not updated in a timely manner, but has since been modified. If the Department has any questions regarding this plan, you can contact Delaware County Community College at 610-359-5100 or 901 Media Line Road, Media, PA 19063. Respectfully, Dr. Patricia Benson Vice President, Finance & Administration/Treasurer