EIN: 460608676
UEI: FULMBVMBF5G6
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 1, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 1, 2023 (1089 days ago).
What is a management decision? →Finding 2022-001: Significant Deficiency in Internal Control over Financial Reporting ? Inadequate Segregation of Duties
Show full finding ▾Hide full finding ▴Finding 2022-001: Significant Deficiency in Internal Control over Financial Reporting ? Inadequate Segregation of Duties
Planned Corrective Action: It is cost prohibitive for the City of Kearney to hire sufficient personnel in order to assign responsibilities in such a way that different employees handle different portions of a transaction. However, the City of Kearney will evaluate the distribution of duties to current employees and closely monitor all accounting functions.
2021-001
FAC accepted this audit on February 3, 2022 — management decision was due August 3, 2022.
Finding 2021-001 Significant deficiency in internal control over financial reporting - inadequate segregation of duties.
Show full finding ▾Hide full finding ▴Finding 2021-001 Significant deficiency in internal control over financial reporting - inadequate segregation of duties.
Audit Finding Reference: Finding 2021-001 Planned Corrective Action: It is cost prohibitive for the City of Kearney to hire sufficient personnel in order to assign responsibilities in such a way that different employees handle different portions of a transaction. However, the City of Kearney will evaluate the distribution of duties to current employees and closely monitor all accounting functions.
2020-001
Finding 2021-002: Capital Assets. The City of Kearney maintains a capital asset listing that omits many of the record requirements.
Show full finding ▾Hide full finding ▴Finding 2021-002: Capital Assets. The City of Kearney maintains a capital asset listing that omits many of the record requirements.
Audit Finding Reference: Finding 2021-002 Planned Corrective Action: The City of Kearney implemented an equipment management system on November 22, 2021 which includes property records for all federally funded equipment. The property records include a description of the property, a serial number or other identification number, the source of funding, the federal award number, who holds title, cost of the equipment, percentage of federal participation in the equipment cost, location, use and condition of the equipment, and disposition data. The City of Kearney will also conduct a physical inventory of the equipment on an annual basis.
FAC accepted this audit on February 22, 2021 — management decision was due August 22, 2021.
Finding 2020-001 Significant Deficiency in Internal Control over Financial Reporting ? Inadequate Segregation of Duties
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It is cost prohibitive for the City of Kearney to hire sufficient personnel in order to assign responsibilities in such a way that different employees handle different portions of a transaction. However, the City of Kearney will evaluate the distribution of duties to current employees and closely monitor all accounting functions.
2019-001
FAC accepted this audit on February 19, 2020 — management decision was due August 19, 2020.
Finding 2019-001: Lack of Segregation of Duties in One or More Areas
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It is cost prohibitive for the City of Kearney to hire sufficient personnel in order to assign responsibilities in such a way that different employees handle different portions of a transaction. However, the City of Kearney will evaluate the distribution of duties to current employees and closely monitor all accounting functions.
2018-001
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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