An auditor with the Nebraska Auditor of Public Accounts has determined that College Park has been inappropriately invoicing Hall County for the College Park Executive Director’s salary and benefits. (Carol Bryant, Central Nebraska Today)
GRAND ISLAND – An auditor with the Nebraska Auditor of Public Accounts has determined that College Park has been inappropriately invoicing Hall County for the College Park executive director’s salary and benefits.
Hall County Commissioners received a letter dated Jan. 27 from Craig Kubicek, deputy auditor for the Auditor of Public Accounts.
“The Auditor of Public Accounts has determined that a separate financial audit or attestation is unnecessary at this time,” Kubicek wrote.
The Auditor of Public Accounts (APA) analyzed invoices for 2023 through 2025, which cover the period from July 2022 and July 2025. For fiscal years 2023 through 2025, College Park invoiced the county for $40,409 of payroll that lacked documentation to support the propriety of that amount under the lease agreement.
The amounts invoiced to the county for the executive director’s salary, taxes, and IRA match were: $13,644.45 (2023), $13,644.55 (2024), and $13,119.76 (2025).
After meeting with representatives from the county and Hall County Extension Office in August 2025, College Park stopped including the executive director’s salary in the reimbursement invoice.
“We recommend College Park work with the county to determine the amount that was improperly invoiced and agree upon the amount that should be returned to the county,” Kubicek wrote.
Hall County Commissioner Karen Bredthauer said after the Jan. 27 meeting that she has served as the Commissioners’ representative on the College Park board for approximately 10 years. Beginning in 2019, she began noticing financial discrepancies and began to accumulate paperwork documenting those items.
“No one believed me,” Bredthauer said. “I finally got Marty Klein (Hall County Attorney) to listen to me.”
Bredthauer said that she was able to show Klein financial inconsistencies.
“He recommended I go to the State Auditor,” she said.
Bredthauer said she was concerned about the issue because it involved property tax funds.
“Basically, they overcharged,” Bredthauer said about College Park.
Bredthauer said that in 1990, the county paid $600,000 to College Park to cover the cost of Hall County Extension being located at the site. The funding came from the Inheritance Tax.
“The county entered into an agreement in December 1990 with College Park for the purchase of land and construction of a building, which would include a portion that would be leased to the county as the Hall County Building Area for a term of 40 years,” Kubicek’s letter said.
Although the lease agreement between College Park and the county does not include a monthly lease payment, a portion of the agreement provides for reimbursement of College Park operating costs on a monthly basis.
“Operating costs shall include depreciation reserve and other costs of operation of the building and real property excluding the costs of administration…and secretarial costs,” the agreement said.
The agreement provides for the county to fund a depreciation reserve account for the costs of alterations and repairs to the Hall County Building Area. The depreciation reserve payable by Hall County to College Park…shall be $7,500 each year,” the agreement said.
The lease agreement between the county and College Park provides for the establishment of the Hall County Building Area Depreciation Reserve Account to fund repairs and maintenance of the Extension Office.
“It was noted that funds paid by the county for the depreciation reserve account were commingled with other College Park funds and maintained in an investment,” Kubicek wrote.
Account statements for Jan. 1, 2025, through June 30, 2025, were reviewed.
“It was noted that the amount recorded as the county’s share of interest, dividends, and earnings on the commingled account does not appear to be a proportionate share of the income generated by College Park’s investment accounts,” Kubicek wrote.
“The county should receive a proportionate share of the income generated from its funds in the College Park investment accounts,” Kubicek wrote.
The APA calculated the county’s proportionate share of interest and income from the investment account for the period January 2025 through June 2025 as $5,706.28; however, the county was allocated only $1,171.84 of interest during this period,” Kubicek wrote.
After a discussion with the county and the Extension Office in August 2025, College Park moved the balance of the County’s account into a separate investment account in September 2025 and then into an interest-bearing money market account at a bank in November 2025
“A proper system of internal controls requires procedures to ensure public funds are adequately safeguarded, and amounts earned from public funds are properly allocated to those funds,” Kubicek wrote.
“We recommend College Park provide account statements to the county and work with the county and Extension Office to determine the appropriate balance of the depreciation reserve account and transfer additional funds to the county’s account for the proportionate share of interest and income generated with the county’s funds,” Kubicek wrote.
College Park’s response was: “College Park intends to work with Hall County to come to a mutual resolution or agreement on the appropriate balance of the account and rectify the balance,” the letter said.
The letter said College Park’s response was, “College Park intends to continue documenting the Executive Director’s time to determine the appropriate reimbursable amount and will continue to work with Hall County on any resolution.”
Draft copies of the letter were provided to the county, the Extension Office, and College Park. Responses received were incorporated into the letter.
During the Jan. 27 Commissioners’ meeting, Commissioner Karen Bredthauer said that College Park is considering selling 35 acres of land west of College Park. The land is located north and west of College Park.
Concerning potential use of the excess land owned by College Park, she referred to development southwest of the intersection of Highway 281 and Highway 34, noting that extensive retail development has occurred.
She said that Starbucks purchased 1.1 acres of land in that area for $1.1 million. College Park would stand to profit significantly from the sale of 35 acres.
“That’s a chunk of change,” Bredthauer said.
Bredthauer said that sale of the land would help sustain College Park for a long time.
Bredthauer said that College Park purchased the land from Grand Island Public Schools, which was considering locating a school at the site in the future.
She noted that the delivery mode of classes has changed.
“A lot of online learning is taking place. A lot of people are getting degrees online,” she said. The need for a “brick and mortar” site for an educational institution may be “past its time,” she said.
A sign for College Park lists these organizations: Leadership Unlimited, Central Community College, Hall County Extension, the University of Nebraska-Kearney, Grand Island Little Theater, and the Center for Rural Affairs.
According to College Park’s website, its mission is to “provide an environment for education that delivers life-long learning, arts, and entertainment enrichment opportunities.”
According to the website, Central Community College has many offices at College Park. They include the Training and Development Outreach Department and Adult Education classes.
The University of Nebraska-Kearney began offering courses at College Park in the spring of 2021, according to the University’s website. The University offers eight courses at College Park. According to the website, these courses are offered: two criminal justice courses, three 100-level courses for high school students to take as early entry options, and three teacher education/early childhood courses. During prior years, the University of Nebraska-Lincoln, Doane University, and Bellevue University had significant course offerings in Grand Island. Prior to the construction of College Park, the University of Nebraska-Kearney offered classes in the old Walnut Junior High School building and offered a broad array of classes.
Hall County Extension has offices at College Park. This includes the 4-H Youth Development Program.
Grand Island Little Theatre provides theatrical plays five times per year at College Park.
Hall County Leadership Unlimited has an office at College Park, and the Center for Rural Affairs has an office at College Park.
According to the College Park website, construction started in the summer of 1991, and classes began in the fall semester in 1992. The University of Nebraska-Lincoln, Bellevue University, and Doane University have previously offered classes at College Park. Funding for College Park came from private funds totaling nearly $5 million.
“The creation of College Park was due to the efforts of many exemplary citizens of Grand Island to address the shortage of higher education in the community,” the website said.
