Kelsey Lutz

The document serves as a guidance resource for Nebraska political subdivisions regarding budget preparation and statutory compliance. It provides template forms for resolutions concerning preliminary levy allocations, property tax requests, and joint public hearing procedures. It outlines the legal requirements for holding separate, distinct meetings for budget hearings and budget adoption, and provides instructions for notice, agenda, and procedural requirements under the Open Meetings Act.

The audit report covers the financial activities of the City of Crofton from October 1, 2021, through September 30, 2022. It includes the Independent Auditor's Report, basic financial statements for both governmental and business-type activities, fund financial statements, notes to the financial statements, and a budgetary comparison schedule. The report also addresses internal control over financial reporting and compliance with government auditing standards.

The audit report covers the financial activities of Educational Service Unit No. 1 from September 1, 2016, through August 31, 2017. It includes an independent auditor's report, basic financial statements (government-wide and fund financial statements), notes to the financial statements, supplementary information (schedule of receipts, disbursements, and changes in cash basis fund balance), and a schedule of expenditures of federal awards. The report also includes sections on government auditing standards, internal control over financial reporting, compliance for major federal programs, and a schedule of findings and questioned costs.

The audit report discusses the financial activities of the Learning Community of Douglas and Sarpy Counties from September 1, 2022, through August 31, 2023. Key topics include an independent auditor's report, management's discussion and analysis of financial statements, and basic financial statements such as the Statement of Net Position and Statement of Activities. The report also covers budgetary comparisons for the General Fund, Elementary Learning Centers Fund, and Capital Projects Fund, as well as internal control and compliance matters.

The audit report provides an overview of Harlan County's financial activities from July 1, 2017, through June 30, 2018. It includes the Independent Auditor's Report, basic financial statements for governmental and fiduciary funds, and notes to the financial statements. The report also covers budgetary comparisons for various funds, combining statements of receipts, disbursements, and changes in cash basis fund balances for nonmajor governmental funds, a schedule of office activities, and a schedule of taxes certified and collected for all political subdivisions in the county. Additionally, it includes an Independent Auditor's Report on internal control over financial reporting and compliance.