EIN: 470495732
UEI: EMZGYQHHCZJ4
Audited by: Dana F Cole & Company, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 18, 2026. 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 February 18, 2027 (159 days from today).
What is a management decision? →FAC accepted this audit on February 3, 2025 — management decision was due August 3, 2025.
FAC accepted this audit on February 4, 2024 — management decision was due August 4, 2024.
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
2022-001 - SEGREGATION OF DUTIES - CRITERIA - INTERNAL CONTROLS SHOULD BE IN PLACE TO ENSURE PROPER SEGREGATION OF DUTIES. CONDITION - DUE TO THE SIZE OF THE SERVICE UNIT, THERE IS LIMITED SEGREGATION OF DUTIES OVER ACCOUNTING FUNCTIONS AS THE ENTITY DOES NOT HAVE ADEQUATE PERSONNEL TO ASSIGN RESPONSIBILITIES IN SUCH A WAY THAT DIFFERENT EMPLOYEES HANDLE DIFFERENT PORTIONS OF A TRANSACTION OR TRANSACTION CYCLE. CONTEXT - WE OBSERVED THROUGH OUR AUDIT PROCEDURES THAT CERTAIN DUTIES WERE NOT SEGREGATED BETWEEN DIFFERENT PERSONNEL. CAUSE - THE SERVICE UNIT HAS A LIMITED NUMBER OF PERSONNEL INVOLVED IN THE ACCOUNTING FUNCTIONS. QUESTIONED COSTS - NONE. POTENTIAL EFFECT - INADEQUATE SEGREGATION OF DUTIES COULD LEAD TO THE MISAPPROPRIATION OF ASSETS OR IMPROPER REPORTING. RECOMMENDATIONS - WE RECOMMEND THAT THE SERVICE UNIT CONTINUE TO MONITOR AND EVALUATE ITS INTERNAL CONTROLS WITH THE USE OF LIMITED PERSONNEL AND TO PROVIDE AS MUCH SEGREGATION OF DUTIES AS DETERMINED TO BE FEASIBLE WITHIN ITS OPERATIONS. SERVICE UNIT'S RESPONSE - THE SERVICE UNIT, WITHIN THE CONSTRAINTS OF EXISTING TIME AND COST CONSIDERATIONS, WILL CONTINUE TO REVIEW THE SITUATION AND MAKE IMPROVEMENTS IF THERE ARE AREAS IN WHICH FURTHER SEGREGATION OF ACCOUNTING FUNCTIONS IS BOTH WARRANTED AND FEASIBLE.
Show full finding ▾Hide full finding ▴2022-001 - SEGREGATION OF DUTIES - CRITERIA - INTERNAL CONTROLS SHOULD BE IN PLACE TO ENSURE PROPER SEGREGATION OF DUTIES. CONDITION - DUE TO THE SIZE OF THE SERVICE UNIT, THERE IS LIMITED SEGREGATION OF DUTIES OVER ACCOUNTING FUNCTIONS AS THE ENTITY DOES NOT HAVE ADEQUATE PERSONNEL TO ASSIGN RESPONSIBILITIES IN SUCH A WAY THAT DIFFERENT EMPLOYEES HANDLE DIFFERENT PORTIONS OF A TRANSACTION OR TRANSACTION CYCLE. CONTEXT - WE OBSERVED THROUGH OUR AUDIT PROCEDURES THAT CERTAIN DUTIES WERE NOT SEGREGATED BETWEEN DIFFERENT PERSONNEL. CAUSE - THE SERVICE UNIT HAS A LIMITED NUMBER OF PERSONNEL INVOLVED IN THE ACCOUNTING FUNCTIONS. QUESTIONED COSTS - NONE. POTENTIAL EFFECT - INADEQUATE SEGREGATION OF DUTIES COULD LEAD TO THE MISAPPROPRIATION OF ASSETS OR IMPROPER REPORTING. RECOMMENDATIONS - WE RECOMMEND THAT THE SERVICE UNIT CONTINUE TO MONITOR AND EVALUATE ITS INTERNAL CONTROLS WITH THE USE OF LIMITED PERSONNEL AND TO PROVIDE AS MUCH SEGREGATION OF DUTIES AS DETERMINED TO BE FEASIBLE WITHIN ITS OPERATIONS. SERVICE UNIT'S RESPONSE - THE SERVICE UNIT, WITHIN THE CONSTRAINTS OF EXISTING TIME AND COST CONSIDERATIONS, WILL CONTINUE TO REVIEW THE SITUATION AND MAKE IMPROVEMENTS IF THERE ARE AREAS IN WHICH FURTHER SEGREGATION OF ACCOUNTING FUNCTIONS IS BOTH WARRANTED AND FEASIBLE.
THE SERVICE UNIT, WITHIN THE CONSTRAINTS OF EXISTING TIME AND COST CONSIDERATIONS, WILL CONTINUE TO REVIEW THE SITUATION AND MAKE IMPROVEMENTS IF THERE ARE AREAS IN WHICH FURTHER SEGREGATION OF ACCOUNTING FUNCTIONS IS BOTH WARRANTED AND FEASIBLE.
2021-001
FAC accepted this audit on January 12, 2022 — management decision was due July 12, 2022.
2021-001 SEGREGATION OF DUTIES - TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES - 84.010 Criteria Internal controls should be in place to ensure proper segregation of duties. Condition and Context Due to the size of the Organization, there is limited segregation of duties over accounting functions as the organization does not have an adequate number of personnel to assign responsibilities in such a way that different employees handle different portions of a transaction or transaction cycle. We observed through our audit procedures that certain duties were not segregated between different personnel. Cause The Organization has a limited number of personnel involved in the accounting functions. Potential Effect Inadequate segregation of duties could lead to the misappropriation of assets or improper reporting. Questioned Costs None. Recommendation We recommend that the Organization continue to monitor and evaluate its internal controls with the use of limited personnel and to provide as much segregation of duties as determined to be feasible within its operations. Views of Responsible Officials and Planned Corrective Action The Organization, within the constraints of existing time and cost considerations, will continue to review the situation and make improvements if there are areas in which further segregation of accounting functions is both warranted and feasible.
Show full finding ▾Hide full finding ▴2021-001 SEGREGATION OF DUTIES - TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES - 84.010 Criteria Internal controls should be in place to ensure proper segregation of duties. Condition and Context Due to the size of the Organization, there is limited segregation of duties over accounting functions as the organization does not have an adequate number of personnel to assign responsibilities in such a way that different employees handle different portions of a transaction or transaction cycle. We observed through our audit procedures that certain duties were not segregated between different personnel. Cause The Organization has a limited number of personnel involved in the accounting functions. Potential Effect Inadequate segregation of duties could lead to the misappropriation of assets or improper reporting. Questioned Costs None. Recommendation We recommend that the Organization continue to monitor and evaluate its internal controls with the use of limited personnel and to provide as much segregation of duties as determined to be feasible within its operations. Views of Responsible Officials and Planned Corrective Action The Organization, within the constraints of existing time and cost considerations, will continue to review the situation and make improvements if there are areas in which further segregation of accounting functions is both warranted and feasible.
The Organization, within the constraints of existing time and cost considerations, will continue to review the situation and make improvements if there are areas in which further segregation of accounting functions is both warranted and feasible.
2020-001
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
The entity does not have adequate personnel to assign responsibilities in such a way that different employees handle different portions of a transaction or transaction cycle. Context: We observed inadequate segregation of duties by reviewing an organizational chart and through interviews of various personnel and management in addition to tests of disbursements. Questioned Costs: None. Effect or Potential Effect: An individual controlling a transaction from beginning to conclusion does not have oversight from other individuals to ensure that the transaction was properly executed and recorded. Cause: The entity has a limited number of personnel. Repeat Finding: Immediately preceding year. Recommendation: We would recommend that the Board of Directors take an active part in internal controls and closely monitor all accounting functions, while seeking ways to continue to strengthen compensating controls. Responsible Officials Response and Corrective Action Planned: It is management?s understanding that this finding is routine for entities of similar size where the risk of exposure must be weighed against the cost of employing additional personnel. The Service Unit will review current practices to determine if there are areas in which further segregation of accounting functions is both warranted and feasible. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Administrative Assistant
Show full finding ▾Hide full finding ▴Finding 2019-001: Lack of Segregation of Duties in One or More Areas Criteria: Proper internal controls require that an entity has adequate segregation of duties within a significant account process. Condition: The entity does not have adequate personnel to assign responsibilities in such a way that different employees handle different portions of a transaction or transaction cycle. Context: We observed inadequate segregation of duties by reviewing an organizational chart and through interviews of various personnel and management in addition to tests of disbursements. Questioned Costs: None. Effect or Potential Effect: An individual controlling a transaction from beginning to conclusion does not have oversight from other individuals to ensure that the transaction was properly executed and recorded. Cause: The entity has a limited number of personnel. Repeat Finding: Immediately preceding year. Recommendation: We would recommend that the Board of Directors take an active part in internal controls and closely monitor all accounting functions, while seeking ways to continue to strengthen compensating controls. Responsible Officials Response and Corrective Action Planned: It is management?s understanding that this finding is routine for entities of similar size where the risk of exposure must be weighed against the cost of employing additional personnel. The Service Unit will review current practices to determine if there are areas in which further segregation of accounting functions is both warranted and feasible. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Administrative Assistant
Corrective Action Plan: ? The Board of Directors will take an active part in internal controls and closely monitor all accounting functions, while seeking ways to continue to strengthen compensating controls. ? Regarding segregation of duties, it is management?s understanding that this finding is routine for entities of similar size where the risk of exposure must be weighed against the cost of employing additional personnel. The Service Unit will review current practices to determine if there are areas in which further segregation of accounting functions is both warranted and feasible.
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The entity does not have adequate personnel to assign responsibilities in such a way that different employees handle different portions of a transaction or transaction cycle. Context: We observed inadequate segregation of duties by reviewing an organizational chart and through interviews of various personnel and management in addition to tests of disbursements. Questioned Costs: None. Effect or Potential Effect: An individual controlling a transaction from beginning to conclusion does not have oversight from other individuals to ensure that the transaction was properly executed and recorded. Cause: The entity has a limited number of personnel. Repeat Finding: Immediately preceding year. Recommendation: We would recommend that the Board of Directors take an active part in internal controls and closely monitor all accounting functions, while seeking ways to continue to strengthen compensating controls. Responsible Officials Response and Corrective Action Planned: It is management?s understanding that this finding is routine for entities of similar size where the risk of exposure must be weighed against the cost of employing additional
Show full finding ▾Hide full finding ▴Finding 2019-001: Lack of Segregation of Duties in One or More Areas Information on the Federal Program: CFDA 84.027 ? Special Education Cluster (IDEA), United States Department of Education. Pass Through Entity: Nebraska Department of Education. Award Numbers: 00-0010-248-3B4-18, 19-00-0010-4415-T-41, 00-0010-248-DTIPS11-18, 19-00-0010-4415-P-35, 19-00-0010-4415-M-152, 00-0010-248-6B3-18, 19- 00- 0010-4415-A-49. Compliance Requirements: Activities allowed or unallowed; Allowable costs/cost principles; Equipment/real property management; Procurement/Suspension and debarment. Type of Finding: Significant deficiency. Criteria: Proper internal controls require that an entity has adequate segregation of duties within a significant account process. Information on the Federal Program: CFDA 93.575 ? CCDF Cluster, United States Department of Education. Pass Through Entity: Nebraska department of Education. Award Numbers:18-4990-10-000-0010, 19-4990-10-000-0010. Compliance Requirements: Activities allowed or unallowed and Allowable costs/cost principles. Type of Finding: Significant deficiency. Information on the Federal Program: CFDA 84.367 Title II ? Part A, United States Department of Education. Pass Through Entity: Nebraska Department of Education. Award Numbers: 17-4310-00-10-000-0010, 18-4310-00-10-000-0010. Compliance Requirements: Activities allowed or unallowed, Allowable costs/cost principles, Matching, level of effort, earmarking and Special tests and provisions. Type of Finding: Significant deficiency. Condition: The entity does not have adequate personnel to assign responsibilities in such a way that different employees handle different portions of a transaction or transaction cycle. Context: We observed inadequate segregation of duties by reviewing an organizational chart and through interviews of various personnel and management in addition to tests of disbursements. Questioned Costs: None. Effect or Potential Effect: An individual controlling a transaction from beginning to conclusion does not have oversight from other individuals to ensure that the transaction was properly executed and recorded. Cause: The entity has a limited number of personnel. Repeat Finding: Immediately preceding year. Recommendation: We would recommend that the Board of Directors take an active part in internal controls and closely monitor all accounting functions, while seeking ways to continue to strengthen compensating controls. Responsible Officials Response and Corrective Action Planned: It is management?s understanding that this finding is routine for entities of similar size where the risk of exposure must be weighed against the cost of employing additional
Finding 2019-001: Lack of Segregation of Duties in One or More Areas Criteria: Proper internal controls require that an entity has adequate segregation of duties within a significant account process. Condition: The entity does not have adequate personnel to assign responsibilities in such a way that different employees handle different portions of a transaction or transaction cycle. Context: We observed inadequate segregation of duties by reviewing an organizational chart and through interviews of various personnel and management in addition to tests of disbursements. Questioned Costs: None. Effect or Potential Effect: An individual controlling a transaction from beginning to conclusion does not have oversight from other individuals to ensure that the transaction was properly executed and recorded. Cause: The entity has a limited number of personnel. Corrective Action Plan: ? The Board of Directors will take an active part in internal controls and closely monitor all accounting functions, while seeing ways to continue to strengthen compensating controls. ? Regarding segregation of duties, it is management?s understanding that this finding is routine for entities of similar size where the risk of exposure must be weighed against the cost of employing additional personnel. The Service Unit will review current practices to determine if there are areas in which further segregation of accounting functions is both warranted and feasible.Name of Contact Person: Kayla Herrick, Business Manager, PO Box 850, Kearney, NE 68848-850; 308-237-5927 ext 226; kherrick@esu10.org Anticipated Completion Date: February 1, 2020
2018-001
FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on December 6, 2017 — management decision was due June 6, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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