FAC Explorer

Audit 395087

FY End
2025-06-30
Total Expended
$1.46M
Findings
6
Programs
15
Organization: Gallatin County Cusd #7 (IL)
Year: 2025 Accepted: 2026-03-27
Auditor: BEUSSINK HEY ROE & STRODER LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1190816 2025-003 Material Weakness Yes I
1190817 2025-003 Material Weakness Yes I
1190818 2025-003 Material Weakness Yes I
1190819 2025-003 Material Weakness Yes I
1190820 2025-003 Material Weakness Yes I
1190821 2025-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $292,384 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $283,673 Yes 0
84.027 SPECIAL EDUCATION_GRANTS TO STATES $174,563 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $111,863 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $24,164 Yes 1
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $23,253 Yes 0
84.358 RURAL EDUCATION $19,929 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $17,144 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $14,079 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $10,000 Yes 0
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $7,610 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $7,161 Yes 0
84.425 EDUCATION STABILIZATION FUND $2,050 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1,816 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $1,075 Yes 0

Contacts

Name Title Type
UMWWJCGFETU9 Dr. Judy Kaegi Auditee
6182728321 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Gallatin CUSD 7 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
The auditee elected not to use the 10% de minimis cost rate.
Of the federal expenditures presented in the Sch3edule, Gallatin CUSD 7 provided no federal awards to subrecipients.
The following amounts were expended in the form of non-cash assistance by Gallatin CUSD 7 and should be included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (CFDA 10.555) $24,164; Other Non-Cash Assistance - Dept. of Defense Fruits & Vegetables $0; Total Non-Cash $24,164.

Finding Details

Finding 2025-003
Criteria: Per 7 CFR Section 210.21(d), "All food solicitations should include terms that require contractors to respond with prices and award contracts to responsive bidders and offerors to supply domestic foods and food products that comply with Buy American." Condition: The District does not include the Buy American provision in their food solicitations. Questioned Costs: None. Context: Total expenditures for the Child Nutrition Cluster were $481,203 for the year ended June 30, 2025. Effect: The District is not in compliance with 7 CFR Section 210.21(d). Cause: The District was not aware this language was required in their solicitations. Recommendation: We recommend that all food solicitations include the proper language to ensure that food products comply with the Buy American provision. Management's Response: We will ensure this language is included in all food solicitations going forward.