EIN: 470522495
UEI: EBPRLM3DJD94
Audited by: AMGL, PC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 25, 2024. 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 April 25, 2025 (501 days ago).
What is a management decision? →FAC accepted this audit on November 3, 2023 — management decision was due May 3, 2024.
FAC accepted this audit on November 6, 2022 — management decision was due May 6, 2023.
There was not adequate review of reimbursement claims submitted to Nebraska Department of Education (NDE) for the COVID-19 ? Education Stabilization Fund (ESSER) to ensure accuracy. Criteria: Reimbursement claims should be reviewed for accuracy before submitting. Cause: The employee preparing the reimbursement requests inadvertently claimed the same expenses on two different reimbursement requests. Effect: During the year ended August 31, 2022, the District requested and received $71,208 of excess reimbursement. Recommendation: The reimbursement claims should be reviewed for accuracy by a different individual than the preparer before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.
Show full finding ▾Hide full finding ▴2022-004 ? Findings & Questioned Costs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: COVID-19 ? Education Stabilization Fund (ESSER) (AL #84.425D) Grant Award Period: September 1, 2021 through August 31, 2022 Questioned Cost: $71,208 Condition: There was not adequate review of reimbursement claims submitted to Nebraska Department of Education (NDE) for the COVID-19 ? Education Stabilization Fund (ESSER) to ensure accuracy. Criteria: Reimbursement claims should be reviewed for accuracy before submitting. Cause: The employee preparing the reimbursement requests inadvertently claimed the same expenses on two different reimbursement requests. Effect: During the year ended August 31, 2022, the District requested and received $71,208 of excess reimbursement. Recommendation: The reimbursement claims should be reviewed for accuracy by a different individual than the preparer before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.
Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.
FAC accepted this audit on October 25, 2021 — management decision was due April 25, 2022.
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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