FAC Explorer

Audit 335743

FY End
2024-06-30
Total Expended
$1.10M
Findings
6
Programs
4
Organization: Lower Elkhorn Natural Resources District (NE)
Year: 2024 Accepted: 2025-01-03
Auditor: Dana F Cole & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517698 2024-003 Significant Deficiency Yes P
517699 2024-003 Significant Deficiency Yes P
517700 2024-003 Significant Deficiency Yes P
1094140 2024-003 Significant Deficiency Yes P
1094141 2024-003 Significant Deficiency Yes P
1094142 2024-003 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
66.460 Nonpoint Source Implementation Grants $401,994 - 0
97.047 Bric: Building Resilient Infrastructure and Communities $100,122 - 0
10.904 Watershed Protection and Flood Prevention $96,742 Yes 1
10.902 Soil and Water Conservation $68,302 - 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, 2024. 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 2024-003
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 2024-003
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 2024-003
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 2024-003
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 2024-003
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 2024-003
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.