LIVINGSTON EDUCATIONAL SERVICE AGENCY: Single Audit Reports and Findings
LIVINGSTON EDUCATIONAL SERVICE AGENCY filed 10 single audits between 2016 and 2025; the most recently observed auditor is MANER COSTERISAN (2025), and the 2025 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 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; LIVINGSTON EDUCATIONAL SERVICE AGENCY is recorded in HOWELL, Michigan under EIN 381714081, 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 | $9,198,911 | $750,000 | MANER COSTERISAN | 0 | — | 2025-06-GSAFAC-0000391402 |
| 2024 | 2024-06-30 | $10,082,711 | $750,000 | MANER COSTERISAN | 0 | — | 2024-06-GSAFAC-0000060040 |
| 2023 | 2023-06-30 | $10,135,907 | $750,000 | MANER COSTERISAN | 0 | — | 2023-06-GSAFAC-0000000785 |
| 2022 | 2022-06-30 | $10,055,751 | $750,000 | MANER COSTERISAN | 0 | — | 2022-06-CENSUS-0000150311 |
| 2021 | 2021-06-30 | $9,018,117 | $750,000 | MANER COSTERISAN | 0 | — | 2021-06-CENSUS-0000150311 |
| 2020 | 2020-06-30 | $8,874,157 | $750,000 | MANER COSTERISAN | 0 | — | 2020-06-CENSUS-0000150311 |
| 2019 | 2019-06-30 | $8,579,720 | $750,000 | MANER COSTERISAN | 0 | — | 2019-06-CENSUS-0000150311 |
| 2018 | 2018-06-30 | $8,596,563 | $750,000 | MANER COSTERISAN | 0 | — | 2018-06-CENSUS-0000150311 |
| 2017 | 2017-06-30 | $7,900,256 | $750,000 | MANER COSTERISAN | 0 | — | 2017-06-CENSUS-0000150311 |
| 2016 | 2016-06-30 | $8,000,469 | $750,000 | MANER COSTERISAN | 0 | — | 2016-06-CENSUS-0000150311 |
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 |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $6,045,476 | Yes |
| 93.600 | HEAD START | $1,677,517 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $193,463 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $190,859 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $183,700 | Yes |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $176,788 | No |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $166,126 | Yes |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $160,093 | No |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $109,762 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $94,531 | No |
| 17.259 | WIA YOUTH ACTIVITIES | $59,226 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $52,823 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $26,871 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $24,054 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $14,848 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $9,765 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $7,516 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $3,135 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $1,431 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $927 | 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.
Read next
- CPA firms that audit Michigan nonprofits
- Michigan single audit statistics
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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 LIVINGSTON EDUCATIONAL SERVICE AGENCY 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. “LIVINGSTON EDUCATIONAL SERVICE AGENCY Single Audits.” https://getauditradar.com/single-audits/mi/livingston-educational-service-agency-381714081/. Data as of 2026-09-18.