EIN: 816000691
UEI: Y9FJCNA4GPK9
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 16, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 16, 2026 (53 days from today).
What is a management decision? →The District did not communicate with the private/home school students. Context: The District did not send communications to the private/home schools in the Spring of 2024 for the FY24-25 school year to determine if any of those wanted to participate in the federal programs. Criteria: In the 2025 Compliance Supplement, Part 4 - Department of Education, page 22, it states “for programs funded under Title I, Part A (Assistance Listing 84.010), Local Education Agencies (LEA), after timely and meaningful consultation with private school officials, must provide equitable services to eligible private school children, their teachers, and their families. Eligible private school children are those who reside in a participating public school attendance area and have educational needs under Section 1115(c) of the ESEA (20 USC 6315(c)). The amount of funds an LEA makes available for equitable services under Title I, Part A must be equal to the proportion of funds generated by private school children from low-income families who reside in participating public school attendance areas.” Effect: The District is not in compliance with special tests and provisions of the Title I Grant. In addition, there could have been private/home school children that would have participated but were not made aware of the program. Cause: There was a change in staff during the time period that the communication would have occurred and this was an oversight by the new staff member. Recommendation: We recommend that the District, and all responsible employees, review compliance requirements for federal grants to ensure that they understand what they need to do. Also, policies and procedures should be in place to ensure that all requirements of federal grants are met.
Show full finding ▾Hide full finding ▴2025-005 Private/Home School Communications CFDA Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Federal Award Number/Year: 2025 Federal Agency: U.S. Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: The District did not communicate with the private/home school students. Context: The District did not send communications to the private/home schools in the Spring of 2024 for the FY24-25 school year to determine if any of those wanted to participate in the federal programs. Criteria: In the 2025 Compliance Supplement, Part 4 - Department of Education, page 22, it states “for programs funded under Title I, Part A (Assistance Listing 84.010), Local Education Agencies (LEA), after timely and meaningful consultation with private school officials, must provide equitable services to eligible private school children, their teachers, and their families. Eligible private school children are those who reside in a participating public school attendance area and have educational needs under Section 1115(c) of the ESEA (20 USC 6315(c)). The amount of funds an LEA makes available for equitable services under Title I, Part A must be equal to the proportion of funds generated by private school children from low-income families who reside in participating public school attendance areas.” Effect: The District is not in compliance with special tests and provisions of the Title I Grant. In addition, there could have been private/home school children that would have participated but were not made aware of the program. Cause: There was a change in staff during the time period that the communication would have occurred and this was an oversight by the new staff member. Recommendation: We recommend that the District, and all responsible employees, review compliance requirements for federal grants to ensure that they understand what they need to do. Also, policies and procedures should be in place to ensure that all requirements of federal grants are met.
FINDING 2025-005: Private/Home School Communications Response: This issue was an oversight as we transitioned Curriculum Directors. Communications to private/home school students have been completed in FY26 and we will monitor compliance requirements for federal grants in the future to prevent this from occurring again.
The District did not comply with the program income compliance requirement for the Twenty-First Century Community Learning Center Grant. Context: As part of the federal compliance testing for the Twenty-First Century Community Learning Centers Grant, we tested to determine if the District charged fees associated with the program. We observed that fees were charged through October 2024 and then stopped. Criteria: In the 2025 Compliance Supplement, under Part 4 Department of Education, page 187 for Program Income related to the Twenty-First Century Community Learning Center grant, it states that a recipient or subrecipient that earns program income must deduct the amount of program income from the amount of the Federal award unless it has received prior written approval from ED to add the amount of program income to the amount of the Federal award. If the recipient or subrecipient receives prior written approval to add the amount of program income to the Federal award, the program income must be used for the purposes and under the conditions of the Federal award. Effect: The District was not incompliance with the program income requirement as they charged $38,205 in fees under the after-school program without approval and did not deduct that amount from the amount requested for reimbursement under the grant. We did also find that OPI has also identified these issues and had thus made a plan to lower the grant amounts for FY26, FY27, and FY28 to rectify the issue. Cause: The District was operating one after school program. There are kids that are free under the program and others that are charged. They kept two separate project reporter codes (PRCs) within their system. One PRC is for the Twenty-First Century Community Learning Centers Grant which is the free kids and the other is for the kids that are charged. They only had one set of coordinators/aides/program directors that runs the overall program through October 2024. They allocate costs for both payroll and other expenses between the two PRCs. The District thought if they kept two separate PRCs that they could charge. In November 2024, they split the program into two; the 21st Century program was held 3 days per week and free and the other after school program in which fees were charged was held the other two days. Recommendation: We recommend that the District ensure that either it gets preapproval from the granting agency prior to charging fees, or they deduct the amount charged for the federal grant and request reimbursement for that much less.
Show full finding ▾Hide full finding ▴2025-006 Program Income (Repeated 2024-004) CFDA Title: Title IV-B Twenty-First Community Learning Centers CFDA Number: 84.287 Federal Award Number/Year: S287C230026 / 2025 Federal Agency: U.S. Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: The District did not comply with the program income compliance requirement for the Twenty-First Century Community Learning Center Grant. Context: As part of the federal compliance testing for the Twenty-First Century Community Learning Centers Grant, we tested to determine if the District charged fees associated with the program. We observed that fees were charged through October 2024 and then stopped. Criteria: In the 2025 Compliance Supplement, under Part 4 Department of Education, page 187 for Program Income related to the Twenty-First Century Community Learning Center grant, it states that a recipient or subrecipient that earns program income must deduct the amount of program income from the amount of the Federal award unless it has received prior written approval from ED to add the amount of program income to the amount of the Federal award. If the recipient or subrecipient receives prior written approval to add the amount of program income to the Federal award, the program income must be used for the purposes and under the conditions of the Federal award. Effect: The District was not incompliance with the program income requirement as they charged $38,205 in fees under the after-school program without approval and did not deduct that amount from the amount requested for reimbursement under the grant. We did also find that OPI has also identified these issues and had thus made a plan to lower the grant amounts for FY26, FY27, and FY28 to rectify the issue. Cause: The District was operating one after school program. There are kids that are free under the program and others that are charged. They kept two separate project reporter codes (PRCs) within their system. One PRC is for the Twenty-First Century Community Learning Centers Grant which is the free kids and the other is for the kids that are charged. They only had one set of coordinators/aides/program directors that runs the overall program through October 2024. They allocate costs for both payroll and other expenses between the two PRCs. The District thought if they kept two separate PRCs that they could charge. In November 2024, they split the program into two; the 21st Century program was held 3 days per week and free and the other after school program in which fees were charged was held the other two days. Recommendation: We recommend that the District ensure that either it gets preapproval from the granting agency prior to charging fees, or they deduct the amount charged for the federal grant and request reimbursement for that much less.
FINDING 2025-006: Program Income Response: This repeat finding is related to the Districts LINKS afterschool program supported by 21st Century funding. The Office of Public Instruction (OPI) performed monitoring of Livingston schools 21st Century program in August of 2024 and determined the District was not in compliance with changes to federal regulations made in 2018. The District has made all recommended changes from OPI and is now in compliance with federal regulations.
2024-004
FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
The District did not comply with the program income compliance requirement for the Twenty-First Century Community Learning Center Grant. Criteria: In the 2024 Compliance Supplement, under Part 4 Department of Education, page 187 for Program Income related to the Twenty-First Century Community Learning Center grant, it states that a recipient or subrecipient that earns program income must deduct the amount of program income from the amount of the Federal award unless it has received prior written approval from ED to add the amount of program income to the amount of the Federal award. If the recipient or subrecipient receives prior written approval to add the amount of program income to the Federal award, the program income must be used for the purposes and under the conditions of the Federal award. Context: As part of the federal compliance testing for the Twenty-First Century Community Learning Centers Grant, we tested to determine if the District charged fees associated with the program. Effect: The District was not incompliance with the program income requirement as they charged $88,465 in fees under the after school program without approval and did not deduct that amount from the amount requested for reimbursement under the grant. They were awarded $352,177 and were given the full $352,177 under requests for reimbursement. Cause: The District operates one after school program. There are kids that are free under the program and others that are charged. They keep two separate project reporter codes (PRCs) within their system. One PRC is for the Twenty-First Century Community Learning Centers Grant which the free kids and the other is for the kids that are charged. They have only one set of coordinators/aides/program directors that runs the overall program. They allocate costs for both payroll and other expenses between the two PRCs. The District thought if they kept two separate PRCs that they could charge. Recommendation: We recommend that the District ensure that either it gets preapproval from the granting agency prior to charging fees, or they deduct the amount charged for the federal grant and request reimbursement for that much less.
Show full finding ▾Hide full finding ▴2024-004 Program Income CFDA Title: Twenty-First Community Learning Centers CFDA Number: 84.287 Federal Award Number: S287C2300026, 2024 Federal Agency: Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: The District did not comply with the program income compliance requirement for the Twenty-First Century Community Learning Center Grant. Criteria: In the 2024 Compliance Supplement, under Part 4 Department of Education, page 187 for Program Income related to the Twenty-First Century Community Learning Center grant, it states that a recipient or subrecipient that earns program income must deduct the amount of program income from the amount of the Federal award unless it has received prior written approval from ED to add the amount of program income to the amount of the Federal award. If the recipient or subrecipient receives prior written approval to add the amount of program income to the Federal award, the program income must be used for the purposes and under the conditions of the Federal award. Context: As part of the federal compliance testing for the Twenty-First Century Community Learning Centers Grant, we tested to determine if the District charged fees associated with the program. Effect: The District was not incompliance with the program income requirement as they charged $88,465 in fees under the after school program without approval and did not deduct that amount from the amount requested for reimbursement under the grant. They were awarded $352,177 and were given the full $352,177 under requests for reimbursement. Cause: The District operates one after school program. There are kids that are free under the program and others that are charged. They keep two separate project reporter codes (PRCs) within their system. One PRC is for the Twenty-First Century Community Learning Centers Grant which the free kids and the other is for the kids that are charged. They have only one set of coordinators/aides/program directors that runs the overall program. They allocate costs for both payroll and other expenses between the two PRCs. The District thought if they kept two separate PRCs that they could charge. Recommendation: We recommend that the District ensure that either it gets preapproval from the granting agency prior to charging fees, or they deduct the amount charged for the federal grant and request reimbursement for that much less.
Response: The District has operated the LINKS afterschool program supported by 21st Century funding for over 20 years. The Office of Public Instruction (OPI) performs monitoring of schools with 21st Century funding every 4 to 5 years. The OPI did a monitoring of the District in 2020 and found no compliance issues. In August of 2024, OPI informed the District that we were not in compliance with changes to the federal regulations made in 2018. In February of 2025, OPI sent a letter to the District indicating that parent fees charged in FY24 and FY25 would need to be applied to reduce federal funding in the future due to the new rules established in 2018. The District is in the process of appealing this finding from OPI and has stopped charging parent fees as of October 2024, while considering the impact of reduced funding to this community program.
FAC accepted this audit on March 13, 2023 — management decision was due September 13, 2023.
During our testing of internal controls over payroll we noted two instances in which employees were paid more than their approved contract. Context: We selected a sample of 40 payroll transactions from the Elementary and Secondary School Emergency Relief (ESSER) Fund and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) funds. Questioned Costs: To be determined by grantor. Effect: The District overpaid payroll which could cause grants to be overspent. Cause: The District's controls over payroll did not function correctly and the recalculation of mid year compensation adjustments were not properly reviewed by the District to ensure they were correct. Repeat: No Auditor's Recommendation: We recommend the District implement controls to ensure that payrates are properly calculated and that those calculations are reviewed by the appropriate level of management. View of Responsible Officials:
Show full finding ▾Hide full finding ▴2022-002 Over Payment of Wages Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) AL number: 84.425D and 84.425U Award year and number: 2021 - #0340612922021 and #0340612932021 Criteria or Specific Requirement: The U.S. Department of Education and Uniform Guidance require that charges to federal awards for salaries and wages be based on approved pay rates and be properly paid. Condition: During our testing of internal controls over payroll we noted two instances in which employees were paid more than their approved contract. Context: We selected a sample of 40 payroll transactions from the Elementary and Secondary School Emergency Relief (ESSER) Fund and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) funds. Questioned Costs: To be determined by grantor. Effect: The District overpaid payroll which could cause grants to be overspent. Cause: The District's controls over payroll did not function correctly and the recalculation of mid year compensation adjustments were not properly reviewed by the District to ensure they were correct. Repeat: No Auditor's Recommendation: We recommend the District implement controls to ensure that payrates are properly calculated and that those calculations are reviewed by the appropriate level of management. View of Responsible Officials:
District Response to Audit Finding on Payroll Control and Federal Awards In August of 2021 the district had administrative employees switch positions. These employees had already been paid their July payroll. When the employee positions were updated by the Payroll Clerk in August of 2021, They were accidently set up to receive all twelve of their new position salary over the remaining eleven months of the fiscal year. The result was that both administrators received the equivalent of thirteen months of pay over twelve pay periods. Employees did not receive an extra check, rather the additional amount was spread over eleven checks. The Payroll Clerk and Business Manager were both in their first months of work with the district, and employee inexperience played a large role in the payroll error. The personal change forms did not include the signature of the District Clerk. District policy is that all employee additions/changes must be signed off by the Clerk. These position changes occurred at a time of transition and this step was missed. In response to this mistake the district has taken the following steps to ensure that the error will not occur again: - Employee change forms have been computerized and must pass through the Human Resources Director, and the District Clerk before the payroll change can be enacted o Payroll Clerk does not receive form until District Clerk has seen and verified o This eliminates the potential of an employee change occurring outside the purview of the District Clerk - District Clerk must sign off on all employee position changes, regardless of how long the Clerk has been with the district, onboarding timeline, or transition plan - Payroll Clerk receives additional training on setting up new employees, and switching employee positions o Cost of employee turnover is mitigated through intense cross training within the Business Office team, helping eliminate errors made by new staff members - All payroll changes are carefully reviewed both when they are put in place, and during the next payroll period - Mid-year employee shifts are given special attention o Human Resources Director verifies the new payroll days and payments o Business Manager/District Clerk reviews system (I-visions) changes in lock step with Payroll Clerk - Payroll Journals are reviewed every payroll to ensure that individual entries are correct - Individual employee pay is compared to budget throughout the year to ensure alignment with position projections Josh Viegut District Clerk LIVINGSTON SCHOOL DISTRICT 4& 1 Lynne Scalia, Ed.D ? Superintendent Josh Viegut ? Director, Business Services 129 River Dr. Livingston, MT. 59047 406-222-0861 www.livingston..k12.mt.us
FAC accepted this audit on November 6, 2022 — management decision was due May 6, 2023.
The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing COVID-19 pandemic caused delays, staffing turnover and shortages within the audit firm that lead to the audit missing the required deadline. Repeat: No Auditor's Recommendation: The District and the audit firm should work together to take the necessary steps to ensure that the audited financial statements are submitted within the required timeframe. View of Responsible Officials: Covid-19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The district will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
Show full finding ▾Hide full finding ▴2021-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Treasury and U.S. Department of Education Title: Coronavirus Relief Fund and Education Stabilization Fund AL number: 21.019, 84.425D and 84.425U Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing COVID-19 pandemic caused delays, staffing turnover and shortages within the audit firm that lead to the audit missing the required deadline. Repeat: No Auditor's Recommendation: The District and the audit firm should work together to take the necessary steps to ensure that the audited financial statements are submitted within the required timeframe. View of Responsible Officials: Covid-19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The district will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
Condition: The fiscal year audit and reporting package is being submitted after the required due date. Cause: The ongoing COVID-19 pandemic caused delays, staffing turnover and shortages within the audit firm that lead to the audit missing the required deadline. Auditors Recommendation: The District and the audit firm should work together to take the necessary steps to ensure that the audited financial statements are submitted within the required timeframe. District Response: Covid-19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The District will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits. Date: 10.20.22 Livingston School District
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-003
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.