The accompanying schedule of expenditures of federal awards includes the federal grant activity of Livingston Independent School District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements.
During the fiscal year ended August 31, 2025, the District had no amounts passed through to subrecipients.
During the year ended August 31, 2025, the District had no outstanding federal loans payable or loan guarantees.
During the year ended August 31, 2025, the District had no federally funded insurance.
During the year ended August 31, 2025, the District received $186,315 of federal awards in the form of noncash assistance under the National School Lunch Program.
Grant monies received and disbursed by the District are for specific purposes and are subject to review by the grantor agencies. Such audits may result in request for reimbursement due to disallowed expenditures. Based upon experience, the District does not believe that such disallowance, if any, would have a material effect on the financial position of the District.
The District is also the sub-recipient of federal fund that have been subjected to testing and are reported as expenditures and listed as federal pass-through funds. Federal awards other than those indicated as pass-through are considered to be direct.
The Schedule of Expenditures of Federal Awards for the year ended August 31, 2025, were originally issued on January 13, 2026. Subsequent to the original issuance, it was discovered that the District classified food commodities received from USDA under the National School Lunch Program ALN 10.555, within the Child Nutrition Cluster, as federal expenditures under the Commodity Supplemental Food Program, ALN 10.565, within the Food Distribution Cluster, necessitating the restatement of the Schedule of Expenditures of Federal Awards.