FAC Explorer

Audit 380995

FY End
2025-06-30
Total Expended
$7.11M
Findings
2
Programs
5
Organization: LEWIS & CLARK NATURAL RESOURCES DISTRICT (NE)
Year: 2025 Accepted: 2026-01-12
Auditor: DANA F COLE & COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168812 2025-003 Material Weakness Yes P
1168813 2025-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
66.468 DRINKING WATER STATE REVOLVING FUND $572,406 Yes 1
66.460 NONPOINT SOURCE IMPLEMENTATION GRANTS $66,250 Yes 0
10.902 SOIL AND WATER CONSERVATION $11,283 Yes 0
10.924 CONSERVATION STEWARDSHIP PROGRAM $8,811 Yes 0
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $3,965 Yes 0

Contacts

Name Title Type
WW86R3EV4BK5 Annette Sudbeck Auditee
4022546758 Donita Pokorny Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule), includes the federal award activity of Lewis and Clark Natural Resources District, Hartington, Nebraska, under programs of the federal government for the year ended June 30, 2025. 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 Lewis and Clark Natural Resources District, Hartington, Nebraska, it is not intended to and does not present the financial position, changes in net position, or cash flows of Lewis and Clark Natural Resources District.
Expenditures on the Schedule are reported on the accrual basis of accounting.
The District disbursed no awards to subrecipients during the year.
The District has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-003
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.