LIBERTY CENTRAL SCHOOL DISTRICTLocal Government

EIN: 146001632

UEI: H1VKXXX2N6H5

Audited by: NUGENT & HAEUSSLER PC

Oversight agency: 84 [Department of Education]

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Data as of August 28, 2026

LIBERTY CENTRAL SCHOOL DISTRICT10 audit years2 findings
10
Audit Years
2
Total Findings
0
Repeat Findings
$3.9M
Federal Awards Expended (FY 2025)

FY 2025-06-03

LOW-RISK AUDITEE$3,850,550 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on February 12, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 12, 2026 (17 days ago).

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FY 2024-06-03

LOW-RISK AUDITEE$4,675,626 federal awards expendedNo findings recorded this year

FAC accepted this audit on November 13, 2024 — management decision was due May 13, 2025.

FY 2023-06-30

$5,543,148 federal awards expendedNo findings recorded this year

FAC accepted this audit on November 12, 2023 — management decision was due May 12, 2024.

FY 2022-06-30

$5,205,210 federal awards expendedNo findings recorded this year

FAC accepted this audit on November 9, 2022 — management decision was due May 9, 2023.

FY 2021-06-30

$1,917,415 federal awards expendedNo findings recorded this year

FAC accepted this audit on November 17, 2021 — management decision was due May 17, 2022.

FY 2020-06-30

$2,439,435 federal awards expendedNo findings recorded this year

FAC accepted this audit on November 11, 2020 — management decision was due May 11, 2021.

FY 2019-06-30

$2,395,392 federal awards expendedNo findings recorded this year

FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.

FY 2018-06-30

$2,264,108 federal awards expended

FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.

2018-001
Activities Allowed or Unallowed
SIGNIFICANT DEFICIENCY

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-002
Matching, Level of Effort, Earmarking
SIGNIFICANT DEFICIENCYQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2017-06-30

$2,028,154 federal awards expendedNo findings recorded this year

FAC accepted this audit on November 13, 2017 — management decision was due May 13, 2018.

FY 2016-06-30

$1,926,199 federal awards expendedNo findings recorded this year

FAC accepted this audit on January 18, 2017 — management decision was due July 18, 2017.

Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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