EIN: 593651961
UEI: MXF7BAL741S4
Audited by: MOSS, KRUSICK & ASSOCIATES, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 26, 2026 (40 days ago).
What is a management decision? →FAC accepted this audit on March 5, 2025 — management decision was due September 5, 2025.
FAC accepted this audit on March 4, 2024 — management decision was due September 4, 2024.
The Coalition did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Coalition’s fiscal 2022 report was not issued until after the nine month requirement. Effect: The Coalition did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Coalition closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
Show full finding ▾Hide full finding ▴2023-001 Late submission of June 30, 2022 audit report – Federal filing Federal Program: ALN 93.575/93.576/93.558 Criteria: The Coalition is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Coalition did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Coalition’s fiscal 2022 report was not issued until after the nine month requirement. Effect: The Coalition did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Coalition closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
Finding Number: 2023-001 Planned Corrective Action: Management has taken corrective action to ensure timely submission of the annual audit report to Federal Audit Clearinghouse in compliance with submission requirements. Anticipated Completion Date: March 2024 Responsible Contact Person: Laura Gambino, Chief Executive Officer
FAC accepted this audit on April 26, 2023 — management decision was due October 26, 2023.
FAC accepted this audit on May 2, 2022 — management decision was due November 2, 2022.
FAC accepted this audit on June 21, 2021 — management decision was due December 21, 2021.
FAC accepted this audit on September 30, 2020 — management decision was due March 30, 2021.
Programs: Child Care Development Fund Cluster ? CFDA# 93.575, 93.596 Temporary Assistance for Needy Families ? CFDA# 93.558 Criteria: In accordance with the contracts, the Coalition is required to comply with all applicable federal, state, and local laws regarding activities allowed and/or allowable cost and eligibility of the programs. Conditions: Challenges with the Florida Department of Education?s (DOE) new data system that the Coalition is contractually required to utilize created a number of operational and data integrity issues. The system was released before all functions required by the Coalition to properly operate were functional. The data was inaccurate due to data migration issues when the DOE migrated from the old legacy system to the new system. This has caused significant challenges for all the entities relying on the system?s controls and process to adequately determine supported payments to providers. In addition, while the Coalition has continued to perform the eligibility functions required by the granting agencies in order to determine whether a child was eligible for service and has retained the necessary documentation for each child as required, the Coalition did not utilize the eligibility information or criteria in determining the amount actually due or paid to the provider. Instead, the Coalition made estimated payments to all providers as required to do so by the DOE. The DOE is currently in the process of updating and correcting the system so that payments made to providers are accurately supported. Cause: The Coalition was unable to extract many management reports, and those that were extracted were inaccurate. This not only included management reports needed to properly project and pay expenditures or adjust expenditures based on eligibility criteria, but also reports needed by providers to reconcile the payments made by the Coalition. As a result, the Coalition was directed by the DOE to pay providers based on estimates instead of the usual practice of paying providers based on actual attendance or changes in eligibility criteria which can fluctuate monthly based on the number of eligible families and children enrolled. Effect: Due to the volume of transactions processed by the Coalition and the number of providers under contract, a manual reconciliation system was not practical. Additionally, the Coalition was not able to fully begin the reconciliation process and had to stop several times because the data changed with every enhanced version of the data system. Every time the data changed, the reconciliation process had to start from inception. As a result, adequately demonstrating that program expenditures are accurate and complete was not a possibility. Recommendation: Due to the inability to rely on the new DOE system, the Coalition should reconcile each provider on a monthly basis and remit payment based on those reconciliations. If impractical, a plan should be in place, in coordination with the DOE, in the event that there is a similar problem with this system in the future. As of the date of these financial statements, the Coalition had reconciled all provider payments.
Show full finding ▾Hide full finding ▴Programs: Child Care Development Fund Cluster ? CFDA# 93.575, 93.596 Temporary Assistance for Needy Families ? CFDA# 93.558 Criteria: In accordance with the contracts, the Coalition is required to comply with all applicable federal, state, and local laws regarding activities allowed and/or allowable cost and eligibility of the programs. Conditions: Challenges with the Florida Department of Education?s (DOE) new data system that the Coalition is contractually required to utilize created a number of operational and data integrity issues. The system was released before all functions required by the Coalition to properly operate were functional. The data was inaccurate due to data migration issues when the DOE migrated from the old legacy system to the new system. This has caused significant challenges for all the entities relying on the system?s controls and process to adequately determine supported payments to providers. In addition, while the Coalition has continued to perform the eligibility functions required by the granting agencies in order to determine whether a child was eligible for service and has retained the necessary documentation for each child as required, the Coalition did not utilize the eligibility information or criteria in determining the amount actually due or paid to the provider. Instead, the Coalition made estimated payments to all providers as required to do so by the DOE. The DOE is currently in the process of updating and correcting the system so that payments made to providers are accurately supported. Cause: The Coalition was unable to extract many management reports, and those that were extracted were inaccurate. This not only included management reports needed to properly project and pay expenditures or adjust expenditures based on eligibility criteria, but also reports needed by providers to reconcile the payments made by the Coalition. As a result, the Coalition was directed by the DOE to pay providers based on estimates instead of the usual practice of paying providers based on actual attendance or changes in eligibility criteria which can fluctuate monthly based on the number of eligible families and children enrolled. Effect: Due to the volume of transactions processed by the Coalition and the number of providers under contract, a manual reconciliation system was not practical. Additionally, the Coalition was not able to fully begin the reconciliation process and had to stop several times because the data changed with every enhanced version of the data system. Every time the data changed, the reconciliation process had to start from inception. As a result, adequately demonstrating that program expenditures are accurate and complete was not a possibility. Recommendation: Due to the inability to rely on the new DOE system, the Coalition should reconcile each provider on a monthly basis and remit payment based on those reconciliations. If impractical, a plan should be in place, in coordination with the DOE, in the event that there is a similar problem with this system in the future. As of the date of these financial statements, the Coalition had reconciled all provider payments.
Early Learning Coalition of Brevard County Corrective Action Plan For the Year Ended June 30, 2019 Audit Finding No.: 2019-001 Audit Finding Title: Activities Allowed or Unallowed and Allowable Cost/Cost Principles and Eligibility Responsibility for these findings lies entirely with the Florida Department of Education's Office of Early Learning ("OEL") and not with the Early Learning Coalition of Brevard County, Inc. ("ELC"). The ELC is required to utilize the state?s data system to determine eligibility for families and to make payments to providers. Payments are driven by the number of children that are eligible. In July 2018, Department of Education ("DOE") deployed a flawed new version of the Single Statewide Information System ("EFS Mod") that lacked critical functionality needed to comply with necessary requirements for monthly provider payment processing, including the Florida Department of Education Office of Early Learning ' s specific grant requirements. As a result, in July 2018, the OEL instructed all coalitions and organizations to pay providers based on estimated attendance until actual attendance data and other records were correctly migrated to EFS Mod and reconciliations could be performed. However, system functionality challenges remained during the entire 12 months of the fiscal year end June 30, 2019. Therefore, ELC was incapable of performing the necessary and accurate monthly provider payment reconciliations during this time. While the ELC is cognizant that it remains responsible for managing the state and federal dollars under its grant agreement with the Department of Education, the only system that can be used to manage the DOE grants is the state system. The Department of Education, Office of Early Learning, does not allow Early Learning Coalitions to utilize program funds to create local stand-alone systems as a backup for their data system. In addition, due to the volume of cases, the dollar amount, the complexity of the eligibility and provider payment process, a manual system is not practical or allowable. The Department of Education is responsible for ensuring that the system remains operational and that data reports necessary to help Early Learning Coalitions manage its grants are available. If the state?s data system is not operational for any reason, the Early Learning Coalition is unable to perform the process of determining family eligibility for its programs and is unable to make payments to providers on a timely basis. Corrective Action Planned ("CAP") and anticipated completion date: The ELC began a manual reconciliation process upon realization of the flaws in the EFS Mod system. As mentioned above, the reconciliation process was delayed due to continued system functionality challenges that remained during the entire fiscal year ended June 30, 2019. Despite these challenges, the ELC has reconciled a significant amount of provider payments, however the reconciliation process is still ongoing. The completion of all reconciliations is dependent on the final review and approval of the OEL. In the event that the ELC's management foresees a problem with the data system, they will seek the assistance, guidance and authorization of the Department of Education to determine what alternate system may be available to ensure that the family eligibility and the payment process to providers continues uninterrupted. However, the ELC is unable to provide assurances that the Department of Education's alternative system will produce accurate eligibility dete1minations or accurate payments as the ELC has no control over the state data systems it is required to utilize.
FAC accepted this audit on March 7, 2019 — management decision was due September 7, 2019.
FAC accepted this audit on March 6, 2018 — management decision was due September 6, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 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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