Title: Basis of Presentation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is
presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ
from amounts presented in, or used in the preparation of, the financial statements. The District has not elected to use the ten
percent de minimis cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award
activity of the Livingston Union School District (the District) under programs of the federal government for the
year ended June 30, 2023. The information is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations
of the Livingston Union School District, it is not intended to and does not present the net position, changes in
net position or fund balances of Livingston Union School District.
Title: Summary of Significant Accounting Policies
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is
presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ
from amounts presented in, or used in the preparation of, the financial statements. The District has not elected to use the ten
percent de minimis cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When
applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance,
wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial
assistance has been provided to subrecipients.
Title: Indirect Cost Rate
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is
presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ
from amounts presented in, or used in the preparation of, the financial statements. The District has not elected to use the ten
percent de minimis cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District has not elected to use the ten percent de minimis cost rate.
Title: Food Donation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is
presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ
from amounts presented in, or used in the preparation of, the financial statements. The District has not elected to use the ten
percent de minimis cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Nonmonetary assistance is reported in this schedule at the fair market value of the commodities received and
disbursed. During the fiscal year ending June 30, 2023, the District used donated commodities totaling $246,735.
Title: SEFA Reconciliation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is
presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ
from amounts presented in, or used in the preparation of, the financial statements. The District has not elected to use the ten
percent de minimis cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following schedule provides reconciliation between revenues reported on the Statement of Revenues,
Expenditures, and Changes in Fund Balances, and the related expenditures reported on the Schedule of
Expenditures of Federal Awards. The total federal expenditures reported on the schedule differs from the total
federal revenue recognized within the financial statements due to: the COVID‐19 ‐ Child Development, CRRSA
Act ‐ One Time Stipend and Child Development: ARP California State Preschool Program One‐Time Stipend were
spent in the current year but the revenue was recognized in the previous fiscal year and the unspent portion of
the Supply Chain Assistance (SCA) Funds that was recognized as revenue in the current year.