LIBERTY COUNTY BOARD OF COUNTY COMMISSIONERS: Single Audit Reports and Findings
LIBERTY COUNTY BOARD OF COUNTY COMMISSIONERS filed 9 single audits between 2016 and 2025; the most recently observed auditor is JAMES MOORE & CO., P.L. (2025), and the 2025 report lists 0 findings, including 1 material weakness. Data as of 2026-09-18.
Data as of Sep 18, 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; LIBERTY COUNTY BOARD OF COUNTY COMMISSIONERS is recorded in BRISTOL, Florida under EIN 596017778, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-09-30 | $3,881,365 | $1,000,000 | JAMES MOORE & CO., P.L. | 0 | MW | 2025-09-GSAFAC-0000425404 |
| 2024 | 2024-09-30 | $4,175,849 | $750,000 | JAMES MOORE & CO., P.L. | 0 | MW | 2024-09-GSAFAC-0000387290 |
| 2023 | 2023-09-30 | $4,702,693 | $750,000 | JAMES MOORE & CO., P.L. | 0 | MW / SD | 2023-09-GSAFAC-0000059812 |
| 2022 | 2022-09-30 | $2,128,007 | $750,000 | JAMES MOORE & CO., P.L. | 0 | MW / SD | 2022-09-GSAFAC-0000005778 |
| 2021 | 2021-09-30 | $2,508,653 | $750,000 | Moran and Smith LLP | 0 | — | 2021-09-CENSUS-0000136113 |
| 2020 | 2020-09-30 | $1,815,692 | $750,000 | MORAN & SMITH LLP CPA | 0 | — | 2020-09-CENSUS-0000136113 |
| 2019 | 2019-09-30 | $1,955,799 | $750,000 | MORAN & SMITH LLP CPA | 0 | — | 2019-09-CENSUS-0000136113 |
| 2018 | 2018-09-30 | $1,313,793 | $750,000 | MORAN & SMITH LLP CPA | 0 | — | 2018-09-CENSUS-0000136113 |
| 2016 | 2016-09-30 | $1,053,045 | $750,000 | MORAN & SMITH LLP CPA | 0 | SD | 2016-09-CENSUS-0000136113 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.027 | COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $2,973,985 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $212,230 | No |
| 16.588 | VIOLENCE AGAINST WOMEN FORMULA GRANTS | $156,800 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $114,935 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $114,935 | No |
| 20.513 | ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES | $66,143 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $65,636 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $60,000 | No |
| 16.835 | BODY WORN CAMERA POLICY AND IMPLEMENTATION | $59,836 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $46,210 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $25,691 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $21,426 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $16,886 | No |
| 20.509 | FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM | $15,221 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $5,580 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $-74,149 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
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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 LIBERTY COUNTY BOARD OF COUNTY COMMISSIONERS 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. “LIBERTY COUNTY BOARD OF COUNTY COMMISSIO Single Audits.” https://getauditradar.com/single-audits/fl/liberty-county-board-of-county-commissioners-596017778/. Data as of 2026-09-18.