SALINE COUNTY SCHOOL DISTRICT 0002: Single Audit Reports and Findings
SALINE COUNTY SCHOOL DISTRICT 0002 filed 9 single audits between 2016 and 2025; the most recently observed auditor is KSO CPA'S, P.C. (2025), and the 2025 report lists 2 findings, including 1 material weakness. 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; SALINE COUNTY SCHOOL DISTRICT 0002 is recorded in CRETE, Nebraska under EIN 476005078, 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 | $4,230,350 | $750,000 | KSO CPA'S, P.C. | 2 | MW / SD | 2025-08-GSAFAC-0000420848 |
| 2023 | 2023-08-31 | $4,339,038 | $750,000 | KSO CPA'S, P.C. | 1 | SD | 2023-08-GSAFAC-0000005526 |
| 2022 | 2022-08-31 | $5,205,905 | $750,000 | KSO CPA'S, P.C. | 2 | SD | 2022-08-CENSUS-0000198918 |
| 2021 | 2021-08-31 | $4,064,163 | $750,000 | KSO CPA'S, P.C. | 1 | SD | 2021-08-CENSUS-0000198918 |
| 2020 | 2020-08-31 | $3,382,926 | $750,000 | KSO CPA'S, P.C. | 2 | SD | 2020-08-CENSUS-0000198918 |
| 2019 | 2019-08-31 | $3,160,073 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2019-08-CENSUS-0000198918 |
| 2018 | 2018-08-31 | $3,025,633 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2018-08-CENSUS-0000198918 |
| 2017 | 2017-08-31 | $2,794,792 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2017-08-CENSUS-0000198918 |
| 2016 | 2016-08-31 | $2,351,960 | $750,000 | DANA F. COLE & COMPANY, LLP | 0 | — | 2016-08-CENSUS-0000198918 |
When is the next single audit due?
If SALINE COUNTY SCHOOL DISTRICT 0002 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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $968,357 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $668,563 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $625,576 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $485,773 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $295,004 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $201,334 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $200,499 | Yes |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $153,536 | No |
| 84.011 | MIGRANT EDUCATION STATE GRANT PROGRAM | $143,291 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $97,546 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $83,905 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $72,376 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $64,664 | No |
| 10.559 | FRESH FRUIT AND VEGETABLE PROGRAM | $46,990 | Yes |
| 93.600 | HEAD START | $43,000 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $29,932 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $26,196 | Yes |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $18,712 | No |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $5,096 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Eligibility (E); Procurement and suspension and debarment (I); Reporting (L); Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-004 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Eligibility (E); Procurement and suspension and debarment (I); Reporting (L); Special tests and provisions (N) | Material weakness | Yes |
Read next
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 SALINE COUNTY SCHOOL DISTRICT 0002 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. “Saline County School District 0002, Nebraska Single Audits.” https://getauditradar.com/single-audits/ne/saline-county-school-district-0002-476005078/. Data as of 2026-11-06.