EIN: 476002629
UEI: JSSLXZ6BWAJ6
Audited by: Eide Bailly LLP
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 10, 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 October 10, 2026 (41 days from today).
What is a management decision? →In our testing of procurement, suspension, and debarment it was identified that the District’s procurement policy does not address the following items: Avoid acquisition of duplicative items (2 CFR 200.318) Disadvantaged Business Enterprise Program (2 CFR 200.321) Domestic preferences (2 CFR 200.322) Recovered materials, if subject to EPA requirements (2 CFR 200.323) Contract price/types (2 CFR 200.326) Cause: Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with these requirements. Effect: A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs: None reported Context/Sampling: Overall procurement policy. Repeat Finding from Prior Year(s): No Recommendation: We recommend that management adopt a revised procurement policy addressing the avoidance of acquisition of duplicative items, Disadvantaged Business Enterprise Program, domestic preferences, recovered materials if subject to EPA requirements, and contract price/types. Views of Responsible Officials - There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Grantor: Department of Agriculture, Pass-Through: Nebraska Department of Education Program: Child Nutrition Cluster, Special Education Cluster Award No. and Year: 13898414/13897314/47600262900 and 2024, 24-6406-00-19-028-0001/24-6408-00-19-028-0001/24-6411-00-19-028-0001/24-6412-00-19-028-0001/24-6418-132-28-0001P and 2024 Federal Assistance Listing Number: 10.553/10.555/10.559/10.582, 84.027/84.173 Compliance Requirement: Procurement, Suspension, and Debarment Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition: In our testing of procurement, suspension, and debarment it was identified that the District’s procurement policy does not address the following items: Avoid acquisition of duplicative items (2 CFR 200.318) Disadvantaged Business Enterprise Program (2 CFR 200.321) Domestic preferences (2 CFR 200.322) Recovered materials, if subject to EPA requirements (2 CFR 200.323) Contract price/types (2 CFR 200.326) Cause: Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with these requirements. Effect: A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs: None reported Context/Sampling: Overall procurement policy. Repeat Finding from Prior Year(s): No Recommendation: We recommend that management adopt a revised procurement policy addressing the avoidance of acquisition of duplicative items, Disadvantaged Business Enterprise Program, domestic preferences, recovered materials if subject to EPA requirements, and contract price/types. Views of Responsible Officials - There is no disagreement with the audit finding.
Federal Grantor: Department of Agriculture, Pass-Through: Nebraska Department of Education Program: Child Nutrition Cluster, Special Education Cluster Award No. and Year: 13898414/13897314/47600262900 and 2024, 24-6406-00-19-028-0001/24- 6408-00-19-028-0001/24-6411-00-19-028-0001/24-6412-00-19-028-0001/24-6418-132-28-0001P and 2024 Federal Assistance Listing Number: 10.553/10.555/10.559/10.582, 84.027/84.173 Compliance Requirement: Procurement, Suspension, and Debarment Type of Finding: Significant Deficiency in Internal Control Over Compliance Corrective Action: Management will work with the School Board to update the current procurement policy to include all requirements in 2 CRF 200. Name of Contact Person: Cindy Miserez, Controller (531) 299-9891 cynthia.miserez@ops.org Project Completion Date: June 30, 2026
FAC accepted this audit on March 21, 2025 — management decision was due September 21, 2025.
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
FAC accepted this audit on February 9, 2023 — management decision was due August 9, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on April 25, 2021 — management decision was due October 25, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 2, 2018 — management decision was due June 2, 2019.
FAC accepted this audit on December 12, 2017 — management decision was due June 12, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.
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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