Livingston Union School DistrictBudget & Spending

Livingston, Merced County, California NCES 0622170

livingstonusd.org ↗
Total revenue · FY2024
$59.8M $59,770,000
Students enrolled
2,545
Revenue per pupil
$23,485
Local share per pupil
$3,116 7th percentile in CA

Transparency grade C, provisional

Under review

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NCES F-33 · FY2024

Where the money goes

Operating and capital spending from the federal expenditure survey, rolled up by function. Aggregate categories only: no individual payees or contracts are shown.

Instruction
$27.0M 53.6% of spending
Administration
$2.2M 4.4% of spending
Per pupil
$19,778 All functions
Instruction — 53.6%Student Transportation — 8.9%Instructional Staff Support — 6.5%Food Services — 6.4%Capital Outlay — 6.3%Operations & Maintenance — 6.2%Student Support Services — 5.7%General Administration — 2.4%School Administration — 2.0%Business & Central Services — 1.3%Other Support Services — 0.7%Total$50.3MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $26,977,000$27.0MStudent TransportationStudent Transportation — $4,480,000$4.5MInstructional Staff Suppo…Instructional Staff Support — $3,277,000$3.3MFood ServicesFood Services — $3,230,000$3.2MCapital OutlayCapital Outlay — $3,147,000$3.1MOperations & MaintenanceOperations & Maintenance — $3,127,000$3.1MStudent Support ServicesStudent Support Services — $2,864,000$2.9MGeneral AdministrationGeneral Administration — $1,217,000$1.2MSchool AdministrationSchool Administration — $1,021,000$1.0MBusiness & Central Servic…Business & Central Services — $658,000$658KOther Support ServicesOther Support Services — $336,000$336K
  • Instruction 53.6%
  • Student Transportation 8.9%
  • Instructional Staff Support 6.5%
  • Food Services 6.4%
  • Capital Outlay 6.3%
  • Operations & Maintenance 6.2%
  • Student Support Services 5.7%
  • General Administration 2.4%
  • School Administration 2.0%
  • Business & Central Services 1.3%
  • Other Support Services 0.7%
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Livingston Union School District expenditures by function
FunctionAmountPer pupilShare
Instruction $26,977,000 $10,600 53.6%
Student Transportation $4,480,000 $1,760 8.9%
Instructional Staff Support $3,277,000 $1,288 6.5%
Food Services $3,230,000 $1,269 6.4%
Capital Outlay $3,147,000 $1,237 6.3%
Operations & Maintenance $3,127,000 $1,229 6.2%
Student Support Services $2,864,000 $1,125 5.7%
General Administration $1,217,000 $478 2.4%
School Administration $1,021,000 $401 2.0%
Business & Central Services $658,000 $259 1.3%
Other Support Services $336,000 $132 0.7%
Total $50,334,000 $19,778 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $27,709,000 $59,770,000 +$32,061,000 +115.7%
Total expenditure $26,317,000 $51,333,000 +$25,016,000 +95.1%
Revenue per pupil $10,649 $23,485 +$12,836 +120.5%
Students enrolled 2,602 2,545 -57 -2.2%
Change since FY2015, every measure on one scale
-50%0%+50%+100%+150%K12 TransparencyTotal revenue, FY2015: $27,709,000 (+0.0%)Total revenue, FY2016: $33,814,000 (+22.0%)Total revenue, FY2017: $34,516,000 (+24.6%)Total revenue, FY2018: $35,028,000 (+26.4%)Total revenue, FY2019: $38,479,000 (+38.9%)Total revenue, FY2020: $37,716,000 (+36.1%)Total revenue, FY2021: $42,016,000 (+51.6%)Total revenue, FY2022: $55,519,000 (+100.4%)Total revenue, FY2023: $60,866,000 (+119.7%)Total revenue, FY2024: $59,770,000 (+115.7%)Total expenditure, FY2015: $26,317,000 (+0.0%)Total expenditure, FY2016: $30,763,000 (+16.9%)Total expenditure, FY2017: $30,874,000 (+17.3%)Total expenditure, FY2018: $39,180,000 (+48.9%)Total expenditure, FY2019: $35,771,000 (+35.9%)Total expenditure, FY2020: $33,089,000 (+25.7%)Total expenditure, FY2021: $36,431,000 (+38.4%)Total expenditure, FY2022: $39,358,000 (+49.6%)Total expenditure, FY2023: $45,946,000 (+74.6%)Total expenditure, FY2024: $51,333,000 (+95.1%)Revenue per pupil, FY2015: $10,649 (+0.0%)Revenue per pupil, FY2016: $13,219 (+24.1%)Revenue per pupil, FY2017: $13,686 (+28.5%)Revenue per pupil, FY2018: $13,906 (+30.6%)Revenue per pupil, FY2019: $15,616 (+46.6%)Revenue per pupil, FY2020: $15,123 (+42.0%)Revenue per pupil, FY2021: $16,983 (+59.5%)Revenue per pupil, FY2022: $22,297 (+109.4%)Revenue per pupil, FY2023: $24,308 (+128.3%)Revenue per pupil, FY2024: $23,485 (+120.5%)Students enrolled, FY2015: 2,602 (+0.0%)Students enrolled, FY2016: 2,558 (-1.7%)Students enrolled, FY2017: 2,522 (-3.1%)Students enrolled, FY2018: 2,519 (-3.2%)Students enrolled, FY2019: 2,464 (-5.3%)Students enrolled, FY2020: 2,494 (-4.2%)Students enrolled, FY2021: 2,474 (-4.9%)Students enrolled, FY2022: 2,490 (-4.3%)Students enrolled, FY2023: 2,504 (-3.8%)Students enrolled, FY2024: 2,545 (-2.2%)+120.5%+115.7%+95.1%-2.2%'15'18'21'24Total revenueTotal expenditureRevenue per pupilStudents enrolled

Percent change from each measure's FY2015 level. Nominal dollars as filed, not adjusted for inflation. Hover any point for the underlying number.

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100-point rubric

What Livingston Union School District needs for an A

  • Public check register

    14 pts

    Every disbursement published with payee category, date, amount, and fund, updated at least quarterly.

    A check register records where money actually went, rather than where it was budgeted to go.

  • Annual financial audit

    6 pts

    A current Annual Comprehensive Financial Report with the independent auditor opinion attached.

    A financial audit confirms the statements are accurately presented. Most states require one, so it is a floor rather than a distinction.

  • Performance or efficiency audit

    5 pts

    An independent review of whether spending achieved its stated purpose, published within the last three years.

    A financial audit asks whether the numbers are right. A performance audit asks whether the money did what it was meant to do, which is the question a taxpayer is usually asking.

  • Line-item adopted budget

    11 pts

    The adopted budget broken out by function and object code, not a summary presentation.

    Function and object detail is what allows classroom and central office spending to be compared.

  • Purchasing card transactions

    9 pts

    Purchasing and credit card transaction detail with merchant category, date, and amount.

    Card purchases sit outside the standard purchase-order process, so separate disclosure is what makes them reviewable.

  • Payment history by category

    9 pts

    Cumulative payments grouped by spending category, covering at least one full fiscal year.

    Category totals show concentration and recurring commitments that individual payments do not.

  • Machine-readable data

    9 pts

    Financial data offered as CSV, XLSX, JSON, or an open API rather than scanned images.

    A scanned PDF is technically public and practically difficult to analyse. Open formats make review possible.

  • Compensation schedule

    7 pts

    Current salary schedules and aggregate administrator compensation bands, including stipends.

    Payroll is the largest line in most district budgets, so schedule-level disclosure covers the bulk of spending.

  • Bond and capital disclosure

    7 pts

    Bond program spending reported against the specific projects voters approved, with remaining balances.

    Bond funds are borrowed against future taxes and authorised for a named project list, so reporting against that list closes the loop.

  • Board minutes and agendas

    7 pts

    Minutes and agenda packets posted together with the financial exhibits that were voted on.

    The vote and its attachment are what connect a decision to the money it moved.

  • Contracts posted

    6 pts

    Executed contracts and amendments above the district bid threshold, posted in full.

    A payment shows the amount. The contract shows what was promised in return.

  • Direct download, no request

    6 pts

    Core financial records download directly, with no records request, login, or fee.

    Publishing a record and releasing it on request are different levels of disclosure.

  • Published records process

    4 pts

    A public records page naming the responsible officer, the statutory timeline, and any fees.

    A documented process tells a requester what to expect before they file.

No items have been checked yet. These fill in as each record is located and verified.