Spencer Hartman

The audit report includes the Independent Auditor's Report, basic financial statements (Agency-Wide and Fund Financial Statements), notes to the financial statements, other information (Budgetary Comparison Schedule, Schedule of Receipts by Source and Function, Schedule of Disbursements by Program and Object, Notes to the Budgetary Comparison Supplementary Information, Schedule of Expenditures of Federal Awards, Notes to the Schedule of Expenditures of Federal Awards), and the Government Auditing Standards Section (Report on Internal Control, Report on Compliance, Schedule of Findings and Questioned Costs).

The audit report focuses on the financial activities of the Richardson County Court. A key area of discussion is the internal control over financial reporting, particularly the segregation of duties. The report recommends that the County Court and the Nebraska State Court Administrator review the situation to improve internal controls and safeguard assets.