State Audit Raises Concerns Over Western Nebraska Airport Authority Spending

Auditors flag questioned expenses, vehicle use, and lack of internal controls at regional airport authority

Mar. 30, 2026 at 6:10pm

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A photorealistic painting of an empty airport terminal building, with warm sunlight streaming through the windows and deep shadows cast across the floors and walls, creating a contemplative and nostalgic mood about the management of public infrastructure.The state audit's findings about questionable spending and lax controls at the regional airport authority raise concerns about the stewardship of this vital public asset.North Platte Today

A state audit letter has raised concerns about spending and internal controls at the Western Nebraska Regional Airport Authority, including questions about possible personal use of an airport vehicle and purchases made with airport credit cards. The Nebraska Auditor of Public Accounts outlined a number of issues in a letter to the Authority's board, urging corrective action and referrals for further review by state oversight agencies.

Why it matters

The audit findings highlight the importance of strong financial oversight and internal controls at public authorities that manage taxpayer-funded assets like airports. The issues identified, if true, could represent misuse of public funds and resources, raising concerns about transparency and accountability at the regional airport.

The details

The Auditor's office said it received complaints that the airport's director used an Authority-owned pickup truck for personal purposes, citing an incident where the truck was seen pulling a Kiwanis Club trailer during a parade. Auditors also raised concerns about $3,995.73 in 'questioned' purchases made during a conference trip to Washington, D.C., including expenses for the director's spouse. Beyond the conference, auditors found other potentially disallowed purchases like flowers, greeting cards, and wine racks. The letter also noted the Authority lacked a formal credit card policy and paid over $200 in sales tax, despite state law exempting political subdivisions.

  • The Auditor's office conducted the preliminary review in March 2026 after receiving concerns about the airport authority.
  • The audit letter is dated March 30, 2026.

The players

Neal Smith

Chairman of the Western Nebraska Regional Airport Authority Board.

Western Nebraska Regional Airport Authority

The public authority responsible for managing the regional airport serving western Nebraska.

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What they’re saying

“The director, in his written response, said he booked travel for himself, the attorney and his spouse at the same time and intended to reimburse the airport for his wife's expenses.”

— Airport Director

What’s next

The Auditor's office is forwarding information related to the potential misuse of the airport vehicle to the Nebraska Accountability and Disclosure Commission for further review. The office is also referring details about potential credit card misuse to the Nebraska Attorney General, the Nebraska Accountability and Disclosure Commission, and the Scotts Bluff County Attorney.

The takeaway

This audit raises serious questions about financial oversight and internal controls at the Western Nebraska Regional Airport Authority. The findings underscore the need for public authorities to have clear policies governing the use of public assets and resources, and to ensure transparency and accountability in their spending practices.