FAC Explorer

Audit 13511

FY End
2023-06-30
Total Expended
$1.19M
Findings
4
Programs
6
Organization: Lower Elkhorn Natural Resources District (NE)
Year: 2023 Accepted: 2024-01-24
Auditor: Dana F Cole & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9880 2023-004 Significant Deficiency - P
9881 2023-004 Significant Deficiency - P
586322 2023-004 Significant Deficiency - P
586323 2023-004 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
66.460 Nonpoint Source Implementation Grants $339,558 - 0
10.904 Watershed Protection and Flood Prevention $306,024 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $240,130 - 0
97.041 National Dam Safety Program $170,325 Yes 1
10.902 Soil and Water Conservation $122,091 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $10,000 - 0

Contacts

Name Title Type
NCFSGCTMD6A8 Brian Bruckner Auditee
4023717313 Donita Pokorny Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Lower Elkhorn Natural Resources District has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule), includes the federal award activity of Lower Elkhorn Natural Resources District, Norfolk, Nebraska, under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Lower Elkhorn Natural Resources District, Norfolk, Nebraska, it is not intended to and does not present the financial position, changes in net position, or cash flows of Lower Elkhorn Natural Resources District.
Title: BASIS OF ACCOUNTING Accounting Policies: Accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Lower Elkhorn Natural Resources District has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures on the Schedule are reported on the accrual basis of accounting.
Title: SUBRECIPIENTS Accounting Policies: Accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Lower Elkhorn Natural Resources District has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The District disbursed no awards to subrecipients during the year.
Title: INDIRECT COST RATE Accounting Policies: Accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Lower Elkhorn Natural Resources District has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-004
The District does not have a system of internal control that would provide management with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the accrual basis of accounting.
Finding 2023-004
The District does not have a system of internal control that would provide management with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the accrual basis of accounting.
Finding 2023-004
The District does not have a system of internal control that would provide management with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the accrual basis of accounting.
Finding 2023-004
The District does not have a system of internal control that would provide management with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the accrual basis of accounting.