Liberty School District: Single Audit Reports and Findings
Liberty School District filed 4 single audits between 2021 and 2024; the most recently observed auditor is Patten & Odom, CPAs, PLLC (2024), and the 2024 report lists 0 findings. Data as of 2026-09-17.
Data as of Sep 17, 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 is recorded in MULDROW, Oklahoma under EIN 731408584, 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 |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $872,331 | $750,000 | Patten & Odom, CPAs, PLLC | 0 | — | 2024-06-GSAFAC-0000356706 |
| 2023 | 2023-06-30 | $926,193 | $750,000 | Patten & Odom, CPAs, PLLC | 0 | — | 2023-06-GSAFAC-0000021201 |
| 2022 | 2022-06-30 | $1,149,930 | $750,000 | KERRY JOHN PATTEN, CPA | 0 | — | 2022-06-CENSUS-0000211586 |
| 2021 | 2021-06-30 | $1,106,124 | $750,000 | KERRY JOHN PATTEN, CPA | 0 | — | 2021-06-CENSUS-0000211586 |
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 | $205,327 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $185,723 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $151,568 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $107,132 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $62,927 | Yes |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $41,755 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $40,173 | No |
| 84.358 | RURAL EDUCATION | $28,783 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $22,106 | No |
| 84.358 | RURAL EDUCATION | $19,721 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $6,613 | No |
| 12.112 | PAYMENTS TO STATES IN LIEU OF REAL ESTATE TAXES | $503 | 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.
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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 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 Single Audits and Findings (OK).” https://getauditradar.com/single-audits/ok/liberty-school-district-731408584/. Data as of 2026-09-17.