Educational Service Unit No. 3: Single Audit Reports and Findings
Educational Service Unit No. 3 filed 10 single audits between 2016 and 2025; the most recently observed auditor is DANA F. COLE & COMPANY, LLP (2025), and the 2025 report lists 0 findings. Data as of 2026-11-06.
Data as of Nov 6, 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. 3 is recorded in LA VISTA, Nebraska under EIN 470498190, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-08-31 | $5,795,591 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2025-08-GSAFAC-0000416090 |
| 2024 | 2024-08-31 | $6,717,458 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2024-08-GSAFAC-0000066387 |
| 2023 | 2023-08-31 | $5,891,571 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2023-08-GSAFAC-0000008439 |
| 2022 | 2022-08-31 | $4,946,328 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2022-08-CENSUS-0000155657 |
| 2021 | 2021-08-31 | $4,906,403 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2021-08-CENSUS-0000155657 |
| 2020 | 2020-08-31 | $2,944,850 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2020-08-CENSUS-0000155657 |
| 2019 | 2019-08-31 | $1,533,448 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2019-08-CENSUS-0000155657 |
| 2018 | 2018-08-31 | $1,131,423 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2018-08-CENSUS-0000155657 |
| 2017 | 2017-08-31 | $1,117,940 | $750,000 | NEBRASKA AUDITOR OF PUBLIC ACCOUNTS | 0 | — | 2017-08-CENSUS-0000155657 |
| 2016 | 2016-08-31 | $932,238 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2016-08-CENSUS-0000155657 |
When is the next single audit due?
If Educational Service Unit No. 3 is again required to have a single audit for the fiscal year ending Aug 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by May 31, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.600 | HEAD START | $1,563,832 | Yes |
| 93.600 | HEAD START | $1,493,785 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $632,314 | No |
| 84.027 | NE AUTISM SPECTRUM DISORDER | $321,206 | No |
| 84.184H | School Mental Health Services - GLOW Program | $296,789 | No |
| 93.575 | Early Learning Connection Professional Development System | $246,284 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $144,511 | No |
| 84.027 | NeMTSS Regional Facilitator Cooperative Agreement | $140,772 | No |
| 84.027 | Secondary Transition Regional Team | $111,848 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $110,614 | No |
| 93.575 | Early Learning Connection Coach Coordination | $106,067 | No |
| 93.575 | CDA Navigator | $84,552 | No |
| 84.027 | Journey to Inclusion Grant | $66,194 | No |
| 93.575 | Early Learning Connection Professional Development System | $61,277 | No |
| 93.600 | HEAD START | $59,250 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $51,316 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES WITH DISABILITIES | $37,250 | No |
| 93.575 | Early Learning Connection Coach Coordination | $35,777 | No |
| 84.181 | NE Autism Spectrum Disorder | $35,690 | No |
| 84.173 | Early Childhood MTSS Facilitator | $34,228 | No |
| 84.181 | Early Childhood MTSS Facilitator | $34,228 | No |
| 10.555 | SCHOOL NUTRITION PROGRAM | $29,742 | No |
| 84.365 | English Language Acquisition Grants | $28,971 | No |
| 93.600 | HEAD START | $27,645 | Yes |
| 93.575 | Step up to Quality Bonus | $16,546 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
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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. 3 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. 3, Nebraska Single Audits 2016–2025.” https://getauditradar.com/single-audits/ne/educational-service-unit-no-3-470498190/. Data as of 2026-11-06.