West Liberty Community School District: Single Audit Reports and Findings
West Liberty Community School District's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 25, 2026; the auditor observed on that filing is Terpstra Hoke and Associates P.C.. It reported no findings, with a disclaimer of opinion on the financial statements. 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; West Liberty Community School District is recorded in WEST LIBERTY, Iowa under EIN 426004037, 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 | $1,470,002 | $750,000 | Terpstra Hoke and Associates P.C. | Unmodified / Disclaimer of opinion | 0 | MW | 2025-06-GSAFAC-0000411206 |
| 2024 | 2024-06-30 | $2,331,706 | $750,000 | Terpstra Hoke and Associates P.C. | Unmodified / Disclaimer of opinion | 2 | MW | 2024-06-GSAFAC-0000360607 |
| 2023 | 2023-06-30 | $2,394,562 | $750,000 | Terpstra Hoke and Associates P.C. | Unmodified / Disclaimer of opinion | 2 | MW | 2023-06-GSAFAC-0000041255 |
| 2022 | 2022-06-30 | $2,284,945 | $750,000 | Terpstra Hoke and Associates P.C. | Unmodified / Disclaimer of opinion | 0 | — | 2022-06-CENSUS-0000144638 |
| 2021 | 2021-06-30 | $1,557,120 | $750,000 | Hunt & Associates, P.C. | Unmodified / Disclaimer of opinion | 0 | SD | 2021-06-CENSUS-0000144638 |
| 2020 | 2020-06-30 | $1,241,703 | $750,000 | Hunt & Associates, P.C. | Unmodified / Disclaimer of opinion | 0 | — | 2020-06-CENSUS-0000144638 |
| 2019 | 2019-06-30 | $1,118,086 | $750,000 | Hunt & Associates, P.C. | Unmodified / Disclaimer of opinion | 0 | — | 2019-06-CENSUS-0000144638 |
| 2018 | 2018-06-30 | $1,123,832 | $750,000 | Hunt & Associates, P.C. | Unmodified / Disclaimer of opinion | 0 | — | 2018-06-CENSUS-0000144638 |
| 2017 | 2017-06-30 | $1,095,452 | $750,000 | Hunt & Associates, P.C. | Unmodified / Disclaimer of opinion | 0 | SD | 2017-06-CENSUS-0000144638 |
| 2016 | 2016-06-30 | $1,054,282 | $750,000 | Hunt & Associates, P.C. | Unmodified / Disclaimer of opinion | 0 | SD | 2016-06-CENSUS-0000144638 |
When is the next single audit due?
If West Liberty Community School District 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.
Iowa also publishes audit reports of local governments: Iowa Auditor of State. 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 | $542,553 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $287,302 | No |
| 93.600 | HEAD START | $165,808 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $117,357 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $102,175 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $87,570 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $58,673 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $29,546 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $21,250 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $20,673 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $16,982 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $10,442 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $9,671 | 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.
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 West Liberty Community School District 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. “West Liberty Community School District, Iowa Single Audit FY2025.” https://getauditradar.com/single-audits/ia/west-liberty-community-school-district-426004037/. Data as of 2026-11-06.