Liberty School District No. 362: Single Audit Reports and Findings
Liberty School District No. 362 filed 3 single audits between 2021 and 2023; the most recently observed auditor is OFFICE OF THE WASHINGTON STATE AUDITOR (2023), and the 2023 report lists 0 findings. 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 School District No. 362 is recorded in SPANGLE, Washington under EIN 910995714, 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 | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-08-31 | $979,562 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2023-08-GSAFAC-0000040158 |
| 2022 | 2022-08-31 | $872,325 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2022-08-CENSUS-0000230033 |
| 2021 | 2021-08-31 | $1,047,019 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 1 | MW | 2021-08-CENSUS-0000230033 |
When is the next single audit due?
If Liberty School District No. 362 is again required to have a single audit for the fiscal year ending Aug 31, 2024, the reporting package is due to the Federal Audit Clearinghouse by Jun 2, 2025 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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.
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 |
|---|---|---|---|
| 84.425 | COVID 19 - EDUCATION STABILIZATION FUND | $332,914 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $151,602 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $138,261 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $107,776 | No |
| 32.009 | COVID 19 - EMERGENCY CONNECTIVITY FUND PROGRAM | $45,932 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $38,174 | No |
| 84.358 | RURAL EDUCATION | $36,965 | No |
| 84.425 | COVID 19 - EDUCATION STABILIZATION FUND | $28,213 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $28,112 | No |
| 84.027 | COVID 19 - SPECIAL EDUCATION_GRANTS TO STATES | $23,306 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $15,664 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $8,510 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $8,244 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $6,766 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $4,685 | No |
| 84.173 | COVID 19 - SPECIAL EDUCATION_PRESCHOOL GRANTS | $2,945 | No |
| 84.425 | COVID 19 - EDUCATION STABILIZATION FUND | $1,493 | Yes |
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 Liberty School District No. 362 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 School District No. 362, Washington Single Audits.” https://getauditradar.com/single-audits/wa/liberty-school-district-no-362-910995714/. Data as of 2026-11-06.