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<br />I <br /> <br />TABLE 2, Performance Audit Recommendations <br /> <br />I <br /> <br />Rec, <br />No, Recommendation Summary Progress as ofJune 30, 1996 <br />I Develop a fannal, systematic program or process which Completed, The Board agreed to implement this I <br /> provides a long- and short-term framework for the use of recommendation by 12/93, The Board identified 5 long- <br /> the Construction Fund, This process should include term goals at its January 1993 meeting, The Board attended I <br /> developing broad policy statements, establishing goals a retreat in October 1993 to develop a draft Long Range <br /> and implementation plans and developing performance Plan, The Board's Long Range Plan was formally adopted <br /> measures. on September 14,1994, <br /> Develop and implement an effective process for long- Completed, The Board agreed to implement this I <br />2 <br /> term financial planning of Construction Fund monies. recommendation by 12/93, The Board staff worked with I <br /> This process should include establishing long-term DNR accounting to set up a better method of systematically <br /> funding needs, assessing current sources of funds. and reporting revenues. All accounts have been reconciled. A <br /> projecting future funding requirements that may be water user needs survey was completed in July 1993, A <br /> needed to meet long-term goals, Long-Term Financial Projection for the Construction Fund I <br /> was completed in December 1993, <br />3 Establish guidelines which include setting loan interest Completed, The Board agreed to partially implement this <br /> rates to reflect market interest rates. The Guidelines recommendation by 7/93, The Board approved new I <br /> should be reflected in the projects that will be authorized "standard" interest rate guidelines at2 basis points below the <br /> during the upcoming legislative session. then 30-year Treasury Bond rate for 30 years at its May 6-7, <br /> 1993 meeting, A project evaluation matrix is being used on I <br /> new projects. <br />4 Charge interest on cash disbursements made to project Completed, The Board agreed to implement this <br /> sponsors during the construction phase of projects, recommendation by 12193, The Board adopted this new I <br /> Interest charges could be added to the principal amount policy at its May meeting, The Construction Fund <br /> of the loan and financed over the term of the loan, Guidelines have been revised to reflect the new policy, <br /> Contracts for future construction projects will require I <br /> interest during construction. <br />5 Improve Board monitoring of projects by contacting Ongoing, The Board agreed to implement this <br /> project sponsors at least annually to determine if project recommendation by 12193, Letters are sent in March to the I <br /> sponsors plan to go ahead with the projects, Responses sponsors for all authorized but not yet constructed CWCB <br /> should be documented and reported to the General projects, The staff evaluates the status of the project and <br /> Assembly on an annual basis, determines if it should be deauthorized, <br />6 Develop and implement procedures which would Completed, The Board agreed to implement this <br /> recover the Board's share of feasibility study costs for recommendation by 10/93, The Board adopted a new policy <br /> projects that are not constructed, Altematives should be at its May meeting that stated the Board's participation in <br /> evaluated, including payback over a period of time, feasibility study costs must generally be repaid whether the <br /> project is constructed or not. The Guidelines have been <br /> revised to reflect this policy, <br />7 Develop methoda to demonstrate Board compliance with Completed, The Board agreed to implement this <br /> procedures it has established, including documentation recommendation by 7/93, A project checklist was prepared I <br /> of all Board reviews and approvals, by staff in July 1993, <br /> <br />I <br /> <br />CWCB FY96 Annual Report, page 14 <br />