EIN: 591371754
UEI: TT6CFNNZNT94
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 28, 2020. 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 December 28, 2020 (2065 days ago).
What is a management decision? →During our audit, we found that the Organization was not able to reconcile its School Readiness monthly financial records for provider payments to the Statewide Information System (EFS Mod) on a monthly basis. This condition affected not only this Organization, but all other Early Learning Coalitions (and their subrecipients, as applicable) mandated to use EFS Mod. Cause: The OEL transitioned from their prior statewide reporting system (EFS Legacy) to the EFS Mod system effective July 1, 2018, for mandated use by all grant recipients and subrecipients. The Legacy system was no longer supported and the EFS Mod system was not fully functional. See page 39 for additional information. Effect: The Organization implemented a contingency operation in lieu of the EFS Mod system, by estimating the amounts to be paid to the providers monthly, based on prior payments, and/or client and provider data downloaded from EFS Mod into Excel spreadsheets. The actual amounts paid were not reconciled to the EFS Mod system until after the end of the fiscal year, due to the lack of functionality and accuracy of the EFS Mod system during the fiscal year. Recommendation: The Organization continues its internal accounting process to calculate the amounts earned by each provider and reconcile with EFS Mod system identifying and correcting differences on a monthly basis. Management?s Response: See Management?s Corrective Action Plan on page 41.
Show full finding ▾Hide full finding ▴Section III ? Federal Award and State Projects Findings and Questioned Costs Findings and Questioned Costs ? Major Federal Programs 2019-001 ? Office of Early Learning?s (OEL) Statewide Reporting System Failure Federal Programs: CFDA 93.575/93.596 and 93.558 Criteria: In accordance with the grant agreement, the Organization shall ensure that its financial records for provider payments are reconciled to OEL?s mandated use of Statewide Information System known as ?EFS Mod? on a monthly basis. Condition: During our audit, we found that the Organization was not able to reconcile its School Readiness monthly financial records for provider payments to the Statewide Information System (EFS Mod) on a monthly basis. This condition affected not only this Organization, but all other Early Learning Coalitions (and their subrecipients, as applicable) mandated to use EFS Mod. Cause: The OEL transitioned from their prior statewide reporting system (EFS Legacy) to the EFS Mod system effective July 1, 2018, for mandated use by all grant recipients and subrecipients. The Legacy system was no longer supported and the EFS Mod system was not fully functional. See page 39 for additional information. Effect: The Organization implemented a contingency operation in lieu of the EFS Mod system, by estimating the amounts to be paid to the providers monthly, based on prior payments, and/or client and provider data downloaded from EFS Mod into Excel spreadsheets. The actual amounts paid were not reconciled to the EFS Mod system until after the end of the fiscal year, due to the lack of functionality and accuracy of the EFS Mod system during the fiscal year. Recommendation: The Organization continues its internal accounting process to calculate the amounts earned by each provider and reconcile with EFS Mod system identifying and correcting differences on a monthly basis. Management?s Response: See Management?s Corrective Action Plan on page 41.
MANAGEMENT?S CORRECTIVE ACTION PLAN Finding Number: 2019-001 Responsible Official?s Response and Corrective Action Plan Responsibility for these findings lies entirely with the State of Florida?s Office of Early Learning (OEL), not the Organization. In July 2018, OEL deployed a flawed, newly enhanced version of the Single Statewide Information System (EFS Mod) that lacked critical functionality needed to comply with OEL and the State of Florida?s own requirements for monthly provider payment processing. The Organization was prevented from carrying out the necessary reconciliations because this functionality was not available in the OEL system for all twelve months of the fiscal year. OEL mandated use of EFS Mod, and their statement of responsibility is included below. Development/Deployment of EFS Mod. In July 2018, OEL launched SR eligibility and enrollment features and migrated the data from the 35 EFS Legacy databases into EFS Mod. Unfortunately, the data migration resulted in SR data mismatches. OEL decided the best course of action was to work with the Organization to correct the data errors over the next few months. However, these efforts still continue. Payments to Providers. The absence of EFS Mod system functionality for all twelve months of FY2019 prevented Community Coordinated Care for Children, Inc. from complying with monthly reconciliation requirements as instructed in OEL?s grant agreements. Given the issues related to the data migration, OEL instructed the Organization in July 2018 to pay providers based on estimated attendance. These instructions included a plan to ?true-up? (i.e., reconcile) any FY2019 estimates used with the actual attendance data once records migrated to EFS Mod were corrected and the system?s attendance functionality feature was operational. However, system functionality challenges remain and corrections are ongoing for the data and records in EFS Mod. Conclusion. The Organization was impacted by the issues described above for EFS Mod in FY2019. These system-wide issues are to be considered state agency-level errors and as a result, OEL understands and asserts: ? The amounts presented are based on best available data from OEL records and/or self-reported estimates from the entity as of 5/31/2020. The variances noted are a consequence of the ongoing (but incomplete) efforts of OEL to obtain data accuracy and system functionality for EFS Mod for FY2019. Future efforts to address EFS Mod data corrections and system upgrades may identify and/or result in additional variance for this entity. Community Coordinated Care for Children, Inc. will reconcile monthly as soon as the EFS Modernization System is fully functioning. Anticipated Completion Date: On-going
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