EIN: 222483916
UEI: TYJ8L79EZEJ9
Audited by: BARATZ & ASSOCIATES, P.A.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 12, 2025. 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 December 12, 2025 (266 days ago).
What is a management decision? →The data collection form was not filed by March 31, 2025. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Awards: Applies to all federal awards listed on the Consolidated Schedule of Expenditures of Federal, State, and City Awards. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2024 reports in a timely manner. Every effort is being made to file timely in the future.
Show full finding ▾Hide full finding ▴Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2025 for the year ended June 30, 2024. Condition: The data collection form was not filed by March 31, 2025. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Awards: Applies to all federal awards listed on the Consolidated Schedule of Expenditures of Federal, State, and City Awards. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2024 reports in a timely manner. Every effort is being made to file timely in the future.
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2024 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization’s ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.
2023-001
FAC accepted this audit on June 14, 2024 — management decision was due December 14, 2024.
The data collection form was not filed by March 31, 2024. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Awards: Applies to all federal awards listed on the Consolidated Schedule of Expenditures of Federal, State, and City Awards. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2023 reports in a timely manner. Every effort is being made to file timely in the future.
Show full finding ▾Hide full finding ▴Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2024 for the year ended June 30, 2023. Condition: The data collection form was not filed by March 31, 2024. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Awards: Applies to all federal awards listed on the Consolidated Schedule of Expenditures of Federal, State, and City Awards. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2023 reports in a timely manner. Every effort is being made to file timely in the future.
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2023 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization’s ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.
2022-001
FAC accepted this audit on November 1, 2023 — management decision was due May 1, 2024.
The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Show full finding ▾Hide full finding ▴2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.?s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2022 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization?s ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.
The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Show full finding ▾Hide full finding ▴2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in fling was the result of significant staff turnover in Liberty Resources Inc.'s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2022 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization's ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.
FAC accepted this audit on June 12, 2023 — management decision was due December 12, 2023.
The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Show full finding ▾Hide full finding ▴2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.?s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2022 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization?s ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.
The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Show full finding ▾Hide full finding ▴2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in fling was the result of significant staff turnover in Liberty Resources Inc.'s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2022 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization's ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.
FAC accepted this audit on June 7, 2022 — management decision was due December 7, 2022.
FAC accepted this audit on June 3, 2021 — management decision was due December 3, 2021.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
FAC accepted this audit on May 23, 2018 — management decision was due November 23, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 30, 2017 — management decision was due November 30, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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