EIN: 593639528
UEI: YNCSLG6H78E9
Audited by: Fontana CPA's
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 2026. 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 September 26, 2026 (25 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
FAC accepted this audit on June 27, 2021 — management decision was due December 27, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
During our audit, we found that the Coalition was not able to reconcile its School Readiness or Voluntary Pre-Kindergarten monthly financial records for provider payments to the Statewide Information System (EFS Mod) on a monthly basis. Cause: The Office of Early Learning (OEL) transitioned from the prior statewide reporting system (EFS Legacy) to the EFS Mod system effective July 1, 2018. The Legacy system was no longer supported and the EFS Mod system was not fully functional until after the end of the fiscal year. Effect: The Coalition immediately implemented a contingency operation in lieu of the EFS Mod system, by calculating the amounts to be paid to the providers monthly, based on attendance, bill codes and parent reimbursement amounts. 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 accuracy of the EFS Mod system during the fiscal year. This created a large Due from Providers and a large Due to OEL on the Statement of Financial Position at June 30, 2019. Recommendation: The Coalition continues its internal accounting process to calculate the amounts earned by each provider and reconcile with the EFS Mod system identifying and correcting differences on a monthly basis. Management?s Response: See Management?s Corrective Action Plan on page 21. (4) State of Florida, Department of Education-Office of Early Learning (OEL) Reporting Requirements 1. EFS Mod reconciled monthly No, See below 2. Processes in place to identify and correct errors during monthly reconciliations to EFS Mod No, See below 3. Coalition?s financial records reconcile and agree to EFS Mod records as of program year ended June 30, 2019 No, See below 4. Audit work papers documenting verification of reconciliations available to OEL staff No, See below During the year, the OEL has experienced difficulties in the implementation and functionality of its client and data management system, specifically data migration and the Voluntary Pre-Kindergarten (VPK) and School Readiness attendance modules. The coalition is required to utilize this system. The absence of EFS Mod system functionality for all twelve months of 2018-2019 prevented the Coalition from complying with monthly reconciliation requirements as instructed in OEL?s grant agreement. The impact on the Coalition is limited to the overpayment and/or underpayments of childcare providers (?providers?) and EFS Mod-related issues did not impact the scope of the 2018-2019 OEL?s on-site financial monitoring processes or the related fiscal operations for the Coalition. OEL communicated these issues to the Coalition for the 2018-2019 fiscal year audit. OEL is continuing to work on ways to assist in fully reconciling provider payments, with an emphasis on provider underpayments during the 2018-2019 fiscal year, and the development of procedures and tools to assist EARLY LEARNING COALITION OF PASCO AND HERNANDO COUNTIES, INC. Schedule of Findings and Questioned Costs Year ended June 30, 2019 20 the Coalition with repayment plans for provider overpayments. In addition, OEL is seeking approval from the School Readiness program granting agency, the U.S. Department of Health and Human Services, for a waiver of provider overpayments under a proposed small dollar threshold. OEL will continue to provide on-going support and assistance to the Coalition and work to minimize any disruptions to the 2019-2020 program services or operations. The Coalition applied significant additional resources to develop an internal accounting process to calculate the amount of funds earned by each provider for the School Readiness funds for the fiscal year ended June 30, 2019. We performed the following additional audit procedures on the provider payments: 1. Analyzed the process implemented by the Coalition to gain an understanding of calculations. 2. Statistically sampled the key input components (attendance and rates paid) and verified the items to source documents supporting the amounts, without any exceptions. 3. Tested the mathematical accuracy of the calculations on an expanded sample basis, noting no exceptions. 4. Performed extensive analytical review on the entire population of provider payments. Any initial unusual variances were adequately resolved. During May 2019, the EFS Mod System functionality for VPK was completed by OEL. Accordingly, the Coalition did not complete the monthly reconciliations necessary for the VPK payments until the end of the fiscal year. See Findings and Questioned Costs in Section III above.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs Relating to Federal and State awards: 2019-001 ? Statewide Reporting System Failure Federal Programs: CFDA 93.575/93.596, 93.558 and 93.667 State Projects: CSFA 48.108 Criteria: In accordance with sections 1002.82(2)(n), F.S. and 1002.53(4)(a), F.S., the Coalition shall ensure that its financial records for provider payments are reconciled to the Statewide Information System on a monthly basis. EARLY LEARNING COALITION OF PASCO AND HERNANDO COUNTIES, INC. Schedule of Findings and Questioned Costs Year ended June 30, 2019 19 Condition: During our audit, we found that the Coalition was not able to reconcile its School Readiness or Voluntary Pre-Kindergarten monthly financial records for provider payments to the Statewide Information System (EFS Mod) on a monthly basis. Cause: The Office of Early Learning (OEL) transitioned from the prior statewide reporting system (EFS Legacy) to the EFS Mod system effective July 1, 2018. The Legacy system was no longer supported and the EFS Mod system was not fully functional until after the end of the fiscal year. Effect: The Coalition immediately implemented a contingency operation in lieu of the EFS Mod system, by calculating the amounts to be paid to the providers monthly, based on attendance, bill codes and parent reimbursement amounts. 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 accuracy of the EFS Mod system during the fiscal year. This created a large Due from Providers and a large Due to OEL on the Statement of Financial Position at June 30, 2019. Recommendation: The Coalition continues its internal accounting process to calculate the amounts earned by each provider and reconcile with the EFS Mod system identifying and correcting differences on a monthly basis. Management?s Response: See Management?s Corrective Action Plan on page 21. (4) State of Florida, Department of Education-Office of Early Learning (OEL) Reporting Requirements 1. EFS Mod reconciled monthly No, See below 2. Processes in place to identify and correct errors during monthly reconciliations to EFS Mod No, See below 3. Coalition?s financial records reconcile and agree to EFS Mod records as of program year ended June 30, 2019 No, See below 4. Audit work papers documenting verification of reconciliations available to OEL staff No, See below During the year, the OEL has experienced difficulties in the implementation and functionality of its client and data management system, specifically data migration and the Voluntary Pre-Kindergarten (VPK) and School Readiness attendance modules. The coalition is required to utilize this system. The absence of EFS Mod system functionality for all twelve months of 2018-2019 prevented the Coalition from complying with monthly reconciliation requirements as instructed in OEL?s grant agreement. The impact on the Coalition is limited to the overpayment and/or underpayments of childcare providers (?providers?) and EFS Mod-related issues did not impact the scope of the 2018-2019 OEL?s on-site financial monitoring processes or the related fiscal operations for the Coalition. OEL communicated these issues to the Coalition for the 2018-2019 fiscal year audit. OEL is continuing to work on ways to assist in fully reconciling provider payments, with an emphasis on provider underpayments during the 2018-2019 fiscal year, and the development of procedures and tools to assist EARLY LEARNING COALITION OF PASCO AND HERNANDO COUNTIES, INC. Schedule of Findings and Questioned Costs Year ended June 30, 2019 20 the Coalition with repayment plans for provider overpayments. In addition, OEL is seeking approval from the School Readiness program granting agency, the U.S. Department of Health and Human Services, for a waiver of provider overpayments under a proposed small dollar threshold. OEL will continue to provide on-going support and assistance to the Coalition and work to minimize any disruptions to the 2019-2020 program services or operations. The Coalition applied significant additional resources to develop an internal accounting process to calculate the amount of funds earned by each provider for the School Readiness funds for the fiscal year ended June 30, 2019. We performed the following additional audit procedures on the provider payments: 1. Analyzed the process implemented by the Coalition to gain an understanding of calculations. 2. Statistically sampled the key input components (attendance and rates paid) and verified the items to source documents supporting the amounts, without any exceptions. 3. Tested the mathematical accuracy of the calculations on an expanded sample basis, noting no exceptions. 4. Performed extensive analytical review on the entire population of provider payments. Any initial unusual variances were adequately resolved. During May 2019, the EFS Mod System functionality for VPK was completed by OEL. Accordingly, the Coalition did not complete the monthly reconciliations necessary for the VPK payments until the end of the fiscal year. See Findings and Questioned Costs in Section III above.
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 Coalition. In July 2018, OEL deployed a flawed new 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 Coalition 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?s 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 coalitions 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 FY2018- 2019 prevented the Early Learning Coalitions (ELCs) and Redlands Christian Migrant Association (RCMA) from complying with monthly reconciliation requirements as instructed in OEL?s grant agreements. Given the issues related to the data migration, OEL instructed coalitions and RCMA in July 2018 to pay providers based on estimated attendance. These instructions included a plan to ?true-up? (i.e., reconcile) any FY2018-2019 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. All ELCs and RCMA were impacted by the issues described here for EFS Mod in FY2018-2019. 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 1/31/2020 ? 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 FY2018-2019. ? Future efforts to address EFS Mod data corrections and system upgrades may identify and/or result in additional variance for this entity. Anticipated Completion Date: On-going Responsible Contact Person: Rachel Hardy, Director of Finance
FAC accepted this audit on March 3, 2019 — management decision was due September 3, 2019.
FAC accepted this audit on February 14, 2018 — management decision was due August 14, 2018.
FAC accepted this audit on February 14, 2017 — management decision was due August 14, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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