EIN: 476004162
UEI: MM1VVEVCNKF5
Audited by: FORWARD CPA LLC
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 July 14, 2026 (49 days ago).
What is a management decision? →FAC accepted this audit on November 13, 2024 — management decision was due May 13, 2025.
FAC accepted this audit on December 13, 2023 — management decision was due June 13, 2024.
During audit procedures performed it was noted that the District was unable to locate supporting documentation for a grant reimbursement request for the Indian Education Grant. The reimbursement of $33,185.68 was received on June 13, 2023, however, the District was unable to provide supporting documentation. Lack of Supporting documentation increases the risk for inaccuracy and misappropriation.
Show full finding ▾Hide full finding ▴During audit procedures performed it was noted that the District was unable to locate supporting documentation for a grant reimbursement request for the Indian Education Grant. The reimbursement of $33,185.68 was received on June 13, 2023, however, the District was unable to provide supporting documentation. Lack of Supporting documentation increases the risk for inaccuracy and misappropriation.
The District will maintain supporting documentation to substantiate all transactions.
As a part of audit procedures performed it was noted in two separarte instances that a Norfolk Public School’s employee allegedly forged grant reimbursement requests in order to obtain grant funds. It appears that the first instance was a request for IDEA, Part C grant awards which was detailed in a publication released by the Nebraska Auditor of Public Accounts on August 3, 2023. The Nebraska Department of Education denied the reimbursement request. It appears that the second instance was a request for Elementary and Secondary School Emergency Relief III grant awards. The descriptions on the original invoices were altered so that they would appear to meet the qualifications of the grant award reimbursement. The District reported the altered documents to the Nebraska Department of Education as soon as the matter was brought to the District’s attention. Due to the fact that the District had sufficient other expenditures that had been submitted for reimbursement the amount of federal grants awarded to the District were not affected by this allegedly forged request for reimbursement. We recommend that the District implement internal controls to ensure that supporting documentation is carefully reviewed prior to submission for grant reimbursement.
Show full finding ▾Hide full finding ▴As a part of audit procedures performed it was noted in two separarte instances that a Norfolk Public School’s employee allegedly forged grant reimbursement requests in order to obtain grant funds. It appears that the first instance was a request for IDEA, Part C grant awards which was detailed in a publication released by the Nebraska Auditor of Public Accounts on August 3, 2023. The Nebraska Department of Education denied the reimbursement request. It appears that the second instance was a request for Elementary and Secondary School Emergency Relief III grant awards. The descriptions on the original invoices were altered so that they would appear to meet the qualifications of the grant award reimbursement. The District reported the altered documents to the Nebraska Department of Education as soon as the matter was brought to the District’s attention. Due to the fact that the District had sufficient other expenditures that had been submitted for reimbursement the amount of federal grants awarded to the District were not affected by this allegedly forged request for reimbursement. We recommend that the District implement internal controls to ensure that supporting documentation is carefully reviewed prior to submission for grant reimbursement.
The District will maintain original invoices for supporting documentation for grant reimbursements submissions.
FAC accepted this audit on October 18, 2022 — management decision was due April 18, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
FAC accepted this audit on November 13, 2019 — management decision was due May 13, 2020.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on November 2, 2017 — management decision was due May 2, 2018.
FAC accepted this audit on October 23, 2016 — management decision was due April 23, 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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