Finding 1170234 (2024-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-01-22

AI Summary

  • Core Issue: The Government is not enforcing loan covenant requirements related to job creation for borrowers.
  • Impacted Requirements: This affects compliance with both internal and EDA documentation and monitoring requirements.
  • Recommended Follow-up: The Government should implement procedures to ensure all loan covenants are enforced moving forward.

Finding Text

Loan Requirements (Repeat Finding) Criteria: The EDA requires the Government to obtain, maintain and retain certain documentation from borrowers in relation to loans made by them. Condition: It does not appear the Government enforces the borrowers loan covenant requirements for continuing compliance requirements. Specifically, it was noted where the Government did not determine whether the borrower in question met the loan covenant requirements in relation to job creation. Cause: Procedures have not been designed to ensure loan covenants are enforced to ensure comliance with the continuing compliance requirements. Effect: Due to the failure to follow procedures, the Government may be out of conmpliance with its internal requirements and with the EDA requirements. Recommendation: The Government should ensure all loan covenant requirements for its borowers are followed in the future. Response and Corrective Action Planned: We will implement this recommendation in the future. Conclusion: Response acknowledged.

Corrective Action Plan

LOAN REQUIREMENTS: WE WILL IMPLEMENT THIS RECOMMENDATION IN THE FUTURE. JUDY BRIMM, FINANCE DIRECTOR, (641) 782-8491, IMMEDIATELY

Categories

Matching / Level of Effort / Earmarking

Programs in Audit

ALN Program Name Expenditures
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $2.49M
21.026 HOMEOWNER ASSISTANCE FUND $724,210
11.302 ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS $52,711
20.205 HIGHWAY PLANNING AND CONSTRUCTION $25,144
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $13,593