Loving Municipal Schools: Single Audit Reports and Findings
Loving Municipal Schools filed 7 single audits between 2016 and 2025; the most recently observed auditor is Willoughby & Willoughby CPAs PC (2025), and the 2025 report lists 0 findings. 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; Loving Municipal Schools is recorded in LOVING, New Mexico under EIN 856000711, 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 | 2025-06-30 | $939,247 | $750,000 | Willoughby & Willoughby CPAs PC | 0 | SD | 2025-06-GSAFAC-0000404348 |
| 2024 | 2024-06-30 | $1,143,811 | $750,000 | Willoughby & Willoughby CPAs PC | 0 | SD | 2024-06-GSAFAC-0000345120 |
| 2023 | 2023-06-30 | $1,087,407 | $750,000 | Willoughby & Willoughby CPAs PC | 0 | SD | 2023-06-GSAFAC-0000017859 |
| 2022 | 2022-06-30 | $1,087,341 | $750,000 | Manning Accounting and Consulting Services | 0 | — | 2022-06-CENSUS-0000241750 |
| 2021 | 2021-06-30 | $1,001,969 | $750,000 | Manning Accounting and Consulting Services | 0 | — | 2021-06-CENSUS-0000241750 |
| 2017 | 2017-06-30 | $821,413 | $750,000 | Willoughby & Willoughby CPAs PC | 0 | — | 2017-06-CENSUS-0000241750 |
| 2016 | 2016-06-30 | $828,196 | $750,000 | Willoughby & Willoughby CPAs PC | 0 | — | 2016-06-CENSUS-0000241750 |
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 |
|---|---|---|---|
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $301,055 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $176,263 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $166,059 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $114,386 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $66,211 | No |
| 84.358 | RURAL EDUCATION | $47,495 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $47,223 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $10,224 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $8,117 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $1,842 | No |
| 10.672 | RURAL DEVELOPMENT, FORESTRY, AND COMMUNITIES | $372 | 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.
Read next
- CPA firms that audit New Mexico nonprofits
- New Mexico single audit statistics
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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 Loving Municipal Schools 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. “Loving Municipal Schools Single Audits and Findings (NM).” https://getauditradar.com/single-audits/nm/loving-municipal-schools-856000711/. Data as of 2026-09-18.