LIBERTY COUNTY BOARD OF EDUCATION: Single Audit Reports and Findings
LIBERTY COUNTY BOARD OF EDUCATION's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted September 22, 2026; the auditor observed on that filing is Georgia Department of Audits and Accounts. It reported 2 findings, including a material weakness. 10 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 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 EDUCATION is recorded in HINESVILLE, Georgia under EIN 586000277, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $25,850,167 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 2 | MW / SD | 2025-06-GSAFAC-0000426547 |
| 2024 | 2024-06-30 | $40,894,478 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2024-06-GSAFAC-0000371705 |
| 2023 | 2023-06-30 | $29,215,061 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2023-06-GSAFAC-0000052486 |
| 2022 | 2022-06-30 | $28,759,880 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2022-06-GSAFAC-0000002332 |
| 2021 | 2021-06-30 | $18,931,618 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2021-06-CENSUS-0000137748 |
| 2020 | 2020-06-30 | $20,512,049 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2020-06-CENSUS-0000137748 |
| 2019 | 2019-06-30 | $22,371,486 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2019-06-CENSUS-0000137748 |
| 2018 | 2018-06-30 | $22,942,031 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2018-06-CENSUS-0000137748 |
| 2017 | 2017-06-30 | $21,332,213 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2017-06-CENSUS-0000137748 |
| 2016 | 2016-06-30 | $22,424,660 | $750,000 | Georgia Department of Audits and Accounts | Unmodified | 0 | — | 2016-06-CENSUS-0000137748 |
When is the next single audit due?
If LIBERTY COUNTY BOARD OF EDUCATION is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Georgia Department of Audits & Accounts shows whether a local government's audit report was received. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $6,985,868 | Yes |
| 84.041 | IMPACT AID | $3,838,396 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $3,190,356 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $2,669,370 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $2,166,381 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $1,510,711 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $995,591 | Yes |
| 84.041 | IMPACT AID | $655,109 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $651,333 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $569,314 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $527,497 | No |
| 12.558 | DEPARTMENT OF DEFENSE IMPACT AID (SUPPLEMENT, CWSD, BRAC) | $509,553 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $352,527 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $314,308 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $259,992 | No |
| 12.U01 | ROTC PROGRAM | $164,922 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $142,837 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $112,351 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $60,450 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $53,467 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $33,936 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $23,921 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $21,790 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $21,209 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $10,036 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | Procurement and suspension and debarment (I) | Material weakness / Questioned costs | No |
| 2025-002 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Procurement and suspension and debarment (I) | Significant deficiency / Questioned costs | No |
Read next
- CPA firms that audit Georgia nonprofits
- Georgia single audit statistics
- Georgia nonprofit audit requirements
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 EDUCATION 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 Education, Georgia Single Audit FY2025.” https://getauditradar.com/single-audits/ga/liberty-county-board-of-education-586000277/. Data as of 2026-11-06.