Commerce School District: Single Audit Reports and Findings
Commerce School District filed 10 single audits between 2016 and 2025; the most recently observed auditor is Patten & Odom, CPAs, PLLC (2025), and the 2025 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; Commerce School District is recorded in COMMERCE, Oklahoma under EIN 736021183, 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 | $1,676,781 | $750,000 | Patten & Odom, CPAs, PLLC | 0 | — | 2025-06-GSAFAC-0000408847 |
| 2024 | 2024-06-30 | $1,905,147 | $750,000 | Patten & Odom, CPAs, PLLC | 0 | — | 2024-06-GSAFAC-0000358754 |
| 2023 | 2023-06-30 | $2,577,034 | $750,000 | Patten & Odom, CPAs, PLLC | 0 | — | 2023-06-GSAFAC-0000025781 |
| 2022 | 2022-06-30 | $3,068,998 | $750,000 | KERRY JOHN PATTEN, CPA | 0 | — | 2022-06-CENSUS-0000165807 |
| 2021 | 2021-06-30 | $2,015,920 | $750,000 | KERRY JOHN PATTEN, CPA | 0 | — | 2021-06-CENSUS-0000165807 |
| 2020 | 2020-06-30 | $1,187,083 | $750,000 | KERRY JOHN PATTEN, CPA | 0 | — | 2020-06-CENSUS-0000165807 |
| 2019 | 2019-06-30 | $1,149,264 | $750,000 | KERRY JOHN PATTEN, CPA | 0 | — | 2019-06-CENSUS-0000165807 |
| 2018 | 2018-06-30 | $1,052,865 | $750,000 | KERRY JOHN PATTEN, CPA | 0 | — | 2018-06-CENSUS-0000165807 |
| 2017 | 2017-06-30 | $1,139,179 | $750,000 | KERRY JOHN PATTEN, CPA | 0 | — | 2017-06-CENSUS-0000165807 |
| 2016 | 2016-06-30 | $1,066,798 | $750,000 | KERRY JOHN PATTEN, CPA | 0 | — | 2016-06-CENSUS-0000165807 |
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 | $490,600 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $334,797 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $217,365 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $148,244 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $114,683 | Yes |
| 84.041 | IMPACT AID | $109,089 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $77,203 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $44,750 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $36,485 | No |
| 84.358 | RURAL EDUCATION | $30,640 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $27,818 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $21,367 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $11,707 | No |
| 15.130 | INDIAN EDUCATION ASSISTANCE TO SCHOOLS | $8,392 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $3,641 | Yes |
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 Commerce 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. “Commerce School District Single Audits and Findings (OK).” https://getauditradar.com/single-audits/ok/commerce-school-district-736021183/. Data as of 2026-09-17.