EDUCATIONAL SERVICE UNIT NO. 2: Single Audit Reports and Findings
EDUCATIONAL SERVICE UNIT NO. 2 filed 10 single audits between 2016 and 2025; the most recently observed auditor is FORWARD CPA LLC (2025), and the 2025 report lists 12 findings, including 1 material weakness. 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; EDUCATIONAL SERVICE UNIT NO. 2 is recorded in FREMONT, Nebraska under EIN 470497155, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $10,637,692 | $750,000 | FORWARD CPA LLC | 12 | MW / SD | 2025-06-GSAFAC-0000408851 |
| 2024 | 2024-06-30 | $8,275,018 | $750,000 | FORWARD CPA LLC | 0 | — | 2024-06-GSAFAC-0000062968 |
| 2023 | 2023-06-30 | $5,449,270 | $750,000 | SHAW, HULL, & NAVARRETTE, CPA'S P.C. | 0 | — | 2023-06-GSAFAC-0000023714 |
| 2022 | 2022-06-30 | $4,326,199 | $750,000 | SHAW, HULL, & NAVARRETTE, CPA'S P.C. | 0 | — | 2022-06-CENSUS-0000155645 |
| 2021 | 2021-06-30 | $3,245,884 | $750,000 | ERICKSON & BROOKS CPA'S | 0 | — | 2021-06-CENSUS-0000155645 |
| 2020 | 2020-06-30 | $2,716,948 | $750,000 | ERICKSON & BROOKS CPA'S | 0 | — | 2020-06-CENSUS-0000155645 |
| 2019 | 2019-06-30 | $1,413,677 | $750,000 | ERICKSON & BROOKS CPA'S | 0 | — | 2019-06-CENSUS-0000155645 |
| 2018 | 2018-06-30 | $1,098,319 | $750,000 | SHAW, HULL, & NAVARRETTE, CPA'S P.C. | 10 | — | 2018-06-CENSUS-0000155645 |
| 2017 | 2017-06-30 | $1,414,886 | $750,000 | SHAW, HULL, & NAVARRETTE, CPA'S P.C. | 1 | — | 2017-06-CENSUS-0000155645 |
| 2016 | 2016-06-30 | $1,119,860 | $750,000 | SHAW, HULL, & NAVARRETTE, CPA'S P.C. | 4 | MW | 2016-06-CENSUS-0000155645 |
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 |
|---|---|---|---|
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $3,469,748 | Yes |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $2,034,470 | No |
| 84.299 | INDIAN EDUCATION -- SPECIAL PROGRAMS FOR INDIAN CHILDREN | $1,130,596 | Yes |
| 84.206 | JAVITS GIFTED AND TALENTED STUDENTS EDUCATION | $951,918 | No |
| 84.299 | INDIAN EDUCATION -- SPECIAL PROGRAMS FOR INDIAN CHILDREN | $944,661 | Yes |
| 93.327 | DEMONSTRATION GRANTS FOR DOMESTIC VICTIMS OF HUMAN TRAFFICKING | $571,044 | No |
| 84.411 | EDUCATION INNOVATION AND RESEARCH (FORMERLY INVESTING IN INNOVATION (I3) FUND) | $524,762 | No |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $289,820 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $177,197 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $158,053 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $100,854 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $91,543 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $85,000 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $27,128 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $25,235 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $20,204 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $18,415 | No |
| 84.126 | REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES | $10,836 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $6,208 | 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 |
|---|---|---|---|
| 2025-004 | P | Significant deficiency / Questioned costs | No |
| 2025-005 | P | Significant deficiency | No |
| 2025-006 | P | Significant deficiency / Questioned costs | 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 EDUCATIONAL SERVICE UNIT NO. 2 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. “EDUCATIONAL SERVICE UNIT NO. 2 Single Audits and Findings (NE).” https://getauditradar.com/single-audits/ne/educational-service-unit-no-2-470497155/. Data as of 2026-08-31.