FAC Explorer

Audit 411093

FY End
2025-06-30
Total Expended
$14.59M
Findings
8
Programs
6
Organization: Liberty Resources, Inc. (PA)
Year: 2025 Accepted: 2026-09-15
Auditor: BARATZ & ASSOCIATES P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229784 2025-001 Material Weakness Yes P
1229785 2025-001 Material Weakness Yes P
1229786 2025-001 Material Weakness Yes P
1229787 2025-001 Material Weakness Yes P
1229788 2025-001 Material Weakness Yes P
1229789 2025-001 Material Weakness Yes P
1229790 2025-001 Material Weakness Yes P
1229791 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.493 CONGRESSIONAL DIRECTIVES $983,529 Yes 1
93.778 GRANTS TO STATES FOR MEDICAID $264,041 Yes 1
93.432 ACL CENTERS FOR INDEPENDENT LIVING $200,033 Yes 1
21.019 COVID-19 FUNDING - CORONAVIRUS RELIEF FUND $70,000 Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $54,920 Yes 1
93.778 COVID-19 FUNDING - GRANTS TO STATES FOR MEDICAID $40,000 Yes 1

Contacts

Name Title Type
TYJ8L79EZEJ9 Glenn Seagraves Auditee
2156342000 Steven M. Green Auditor
No contacts on file

Notes to SEFA

The accompanying consolidated schedule of expenditures of federal, state, and city awards presents the activities in all the federal, state, and city awards of the Organization. All federal, state, and city awards received directly from federal agencies as well as awards passed through other governmental agencies or not-for-profit organizations are included on this schedule.
Federal, state, and city expenditures are reported on the consolidated statement of activities. In certain programs, the expenditures reported in the basic consolidated financial statements may differ from the expenditures reported in the consolidated schedule of expenditures of federal, state, and city awards because not all expenditures are required to be reported on the consolidated schedule of expenditures of federal, state, and city awards.

Finding Details

Finding 2025-001
Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2026 for the year ended June 30, 2025. Condition: The data collection form was not filed by March 31, 2026. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Awards: Applies to all federal awards listed on the Consolidated Schedule of Expenditures of Federal, State, and City Awards. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2025 reports in a timely manner. Every effort is being made to file timely in the future.