BOYD COUNTY SCHOOLS DISTRICT NO. 51: Single Audit Reports and Findings
BOYD COUNTY SCHOOLS DISTRICT NO. 51 filed 2 single audits between 2022 and 2024; the most recently observed auditor is DANA F. COLE & COMPANY, LLP (2024), and the 2024 report lists 3 findings. Data as of 2026-08-31.
Data as of Aug 31, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; BOYD COUNTY SCHOOLS DISTRICT NO. 51 is recorded in SPENCER, Nebraska under EIN 821685583, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-08-31 | $916,987 | $750,000 | DANA F. COLE & COMPANY, LLP | 3 | SD | 2024-08-GSAFAC-0000370717 |
| 2022 | 2022-08-31 | $867,866 | $750,000 | DANA F. COLE & COMPANY, LLP | 5 | SD | 2022-08-CENSUS-0000255908 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $220,161 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $155,563 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $136,275 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $133,468 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $97,192 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $50,246 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $41,930 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $26,168 | No |
| 84.358 | RURAL EDUCATION | $18,378 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $14,077 | Yes |
| 93.981 | IMPROVING STUDENT HEALTH AND ACADEMIC ACHIEVEMENT THROUGH NUTRITION, PHYSICAL ACTIVITY AND THE MANAGEMENT OF CHRONIC CONDITIONS IN SCHOOLS | $9,524 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $5,027 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $4,657 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $4,321 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-005 | P | Significant deficiency | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits BOYD COUNTY SCHOOLS DISTRICT NO. 51 now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “BOYD COUNTY SCHOOLS DISTRICT NO. 51 Single Audits.” https://getauditradar.com/single-audits/ne/boyd-county-schools-district-no-51-821685583/. Data as of 2026-08-31.