Liberty University, Inc.: Single Audit Reports and Findings
Liberty University, Inc. filed 10 single audits between 2016 and 2025; the most recently observed auditor is BDO USA, LLP (2025), and the 2025 report lists 7 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; Liberty University, Inc. is recorded in LYNCHBURG, Virginia under EIN 540946734, and the Clearinghouse records it as a higher education institution.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $994,940,835 | $750,000 | BDO USA, LLP | 7 | SD | 2025-06-GSAFAC-0000390548 |
| 2024 | 2024-06-30 | $874,224,017 | $750,000 | BDO USA, LLP | 2 | SD | 2024-06-GSAFAC-0000065941 |
| 2023 | 2023-06-30 | $884,133,681 | $750,000 | BDO USA, LLP | 2 | — | 2023-06-GSAFAC-0000007099 |
| 2022 | 2022-06-30 | $967,120,119 | $1,559,910 | BDO USA, LLP | 7 | — | 2022-06-CENSUS-0000079002 |
| 2021 | 2021-06-30 | $919,704,053 | $750,000 | BDO USA, LLP | 8 | — | 2021-06-CENSUS-0000079002 |
| 2020 | 2020-06-30 | $850,093,011 | $750,000 | BDO USA, LLP | 8 | — | 2020-06-CENSUS-0000079002 |
| 2019 | 2019-06-30 | $770,374,204 | $750,000 | BDO USA, LLP | 6 | — | 2019-06-CENSUS-0000079002 |
| 2018 | 2018-06-30 | $721,592,483 | $3,000,000 | DIXON HUGHES GOODMAN LLP | 0 | — | 2018-06-CENSUS-0000079002 |
| 2017 | 2017-06-30 | $713,385,897 | $3,000,000 | DIXON HUGHES GOODMAN LLP | 0 | — | 2017-06-CENSUS-0000079002 |
| 2016 | 2016-06-30 | $770,044,884 | $3,000,000 | DIXON HUGHES GOODMAN LLP | 0 | — | 2016-06-CENSUS-0000079002 |
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 |
|---|---|---|---|
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $820,405,850 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $161,198,026 | Yes |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $7,453,631 | Yes |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $5,091,730 | Yes |
| 84.379 | TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) | $509,437 | Yes |
| 12.560 | DOD, NDEP, DOTC-STEM EDUCATION OUTREACH IMPLEMENTATION | $116,555 | No |
| 47.041 | ENGINEERING | $105,787 | No |
| 93.395 | CANCER TREATMENT RESEARCH | $36,016 | No |
| 93.395 | CANCER TREATMENT RESEARCH | $15,398 | No |
| 93.855 | ALLERGY AND INFECTIOUS DISEASES RESEARCH | $6,925 | No |
| 12.902 | INFORMATION SECURITY GRANTS | $1,480 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | N | Significant deficiency | Yes |
| 2025-002 | N | Significant deficiency | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Total revenue
- $1,939,920,591
- Total assets
- $5,085,879,052
- NTEE code
- B430
- Exempt under
- 501(c)(3)
- Ruling year
- 1974
- BMF release
- 2026-09-17
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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 University, Inc. 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 University, Inc. Single Audits and Findings (VA).” https://getauditradar.com/single-audits/va/liberty-university-inc-540946734/. Data as of 2026-09-18.