Livingston Public Schools: Single Audit Reports and Findings
Livingston Public Schools filed 10 single audits between 2016 and 2025; the most recently observed auditor is Nexus CPA Group, PLLC (2025), and the 2025 report lists 5 findings, including 1 material weakness. Data as of 2026-09-16.
Data as of Sep 16, 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 Public Schools is recorded in KALISPELL, Montana under EIN 816000691, 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 | $2,451,142 | $750,000 | Nexus CPA Group, PLLC | 5 | MW | 2025-06-GSAFAC-0000415716 |
| 2024 | 2024-06-30 | $2,938,092 | $750,000 | Denning, Downey and Associates CPA's | 1 | — | 2024-06-GSAFAC-0000361794 |
| 2023 | 2023-06-30 | $3,633,997 | $750,000 | Denning, Downey and Associates CPA's | 0 | MW / SD | 2023-06-GSAFAC-0000032094 |
| 2022 | 2022-06-30 | $4,408,479 | $750,000 | WIPFLI LLP | 3 | SD | 2022-06-CENSUS-0000154633 |
| 2021 | 2021-06-30 | $3,184,916 | $750,000 | WIPFLI LLP | 5 | — | 2021-06-CENSUS-0000154633 |
| 2020 | 2020-06-30 | $1,976,595 | $750,000 | WIPFLI LLP | 0 | — | 2020-06-CENSUS-0000154633 |
| 2019 | 2019-06-30 | $1,567,869 | $750,000 | WIPFLI LLP | 0 | — | 2019-06-CENSUS-0000154633 |
| 2018 | 2018-06-30 | $1,115,652 | $750,000 | WIPFLI LLP | 0 | — | 2018-06-CENSUS-0000154633 |
| 2017 | 2017-06-30 | $1,078,372 | $750,000 | WIPFLI LLP | 4 | MW | 2017-06-CENSUS-0000154633 |
| 2016 | 2016-06-30 | $1,136,663 | $750,000 | WIPFLI LLP | 9 | SD | 2016-06-CENSUS-0000154633 |
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 |
|---|---|---|---|
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $511,510 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $428,525 | Yes |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $328,179 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $298,167 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $180,269 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $113,037 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $99,738 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $80,808 | No |
| 10.579 | CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY | $78,221 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $72,442 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $54,067 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $49,101 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $40,944 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $39,930 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $31,364 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $16,825 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $9,054 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $5,641 | Yes |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $4,863 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $4,543 | Yes |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $3,624 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $290 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-005 | N | Material weakness | No |
| 2025-006 | J | Material weakness | Yes |
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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 Public Schools 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 Public Schools Single Audits and Findings (MT).” https://getauditradar.com/single-audits/mt/livingston-public-schools-816000691/. Data as of 2026-09-16.