WEST LIBERTY-SALEM LOCAL SCHOOL DISTRICT: Single Audit Reports and Findings
WEST LIBERTY-SALEM LOCAL SCHOOL DISTRICT filed 5 single audits between 2021 and 2025; the most recently observed auditor is JULIAN & GRUBE, INC. (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; WEST LIBERTY-SALEM LOCAL SCHOOL DISTRICT is recorded in WEST LIBERTY, Ohio under EIN 346006439, 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 | $1,318,735 | $750,000 | JULIAN & GRUBE, INC. | 0 | — | 2025-06-GSAFAC-0000395536 |
| 2024 | 2024-06-30 | $963,121 | $750,000 | JULIAN & GRUBE, INC. | 0 | — | 2024-06-GSAFAC-0000067241 |
| 2023 | 2023-06-30 | $1,214,963 | $750,000 | JULIAN & GRUBE, INC. | 0 | — | 2023-06-GSAFAC-0000002028 |
| 2022 | 2022-06-30 | $1,424,706 | $750,000 | JULIAN & GRUBE, INC. | 0 | — | 2022-06-CENSUS-0000215621 |
| 2021 | 2021-06-30 | $1,471,978 | $750,000 | KEITH FABER, AUDITOR OF STATE | 2 | MW | 2021-06-CENSUS-0000215621 |
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 |
|---|---|---|---|
| 10.855 | COVID-19 - DISTANCE LEARNING AND TELEMEDICINE LOANS AND GRANTS | $672,264 | Yes |
| 84.027 | SPECIAL EDUCATION-GRANTS TO STATES (IDEA, PART B) | $244,163 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $174,973 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $101,829 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM - FOOD DONATION | $37,901 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $31,056 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS | $26,752 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $17,272 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $10,276 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $1,936 | No |
| 84.027 | SPECIAL EDUCATION-GRANTS TO STATES (IDEA, PART B) | $313 | 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
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-SALEM LOCAL 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-SALEM LOCAL SCHOOL DISTRICT Single Audits.” https://getauditradar.com/single-audits/oh/west-liberty-salem-local-school-district-346006439/. Data as of 2026-09-18.