EIN: 593679509
UEI: F7JTK9M488N8
Audited by: BERGER, TOOMBS, ELAM, GAINES & FRANK CPAS
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 March 31, 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 October 1, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on June 4, 2025 — management decision was due December 4, 2025.
FAC accepted this audit on November 13, 2022 — management decision was due May 13, 2023.
FAC accepted this audit on March 11, 2020 — management decision was due September 11, 2020.
During the fiscal year, the Office of Early Learning (OEL) projected to transition from its prior statewide reporting system (EFS Legacy) to a new statewide reporting system (EFS Mod) at the beginning of the fiscal year, July 1, 2018. However, EFS Mod was not available to the Coalition until the end of the fiscal year. Meanwhile, EFS Legacy was no longer supported. Therefore, the Coalition operated the majority of the fiscal year without a functional statewide reporting system. Cause: Issues at the State level rolling out and supporting the new statewide reporting system. This was exasperated by not running EFS Legacy parallel in the interim. Effect: Based on guidance provided by OEL, the Coalition utilized estimates to make payments to providers in place of actual attendance while the new statewide system was not fully functional, resulting in differences each month. While the Coalition mitigated the effect by basing the estimates on actual attendance, the aggregate differences resulted in the necessity of a large adjustment to correct the basic financial statements and supplementary schedule of expenditures of federal awards and state projects. Recommendation: In order to mitigate reliance on the statewide system and errors when the statewide system is down, we recommend increasing controls over the contingency operations in lieu of a fully functional statewide system. Examples of this include increasing the frequency of monitoring providers throughout the year and requiring sign in/out sheets to be scanned and provided by each provider periodically in order for the Coalition to monitor/reconcile to the provider?s submitted attendance utilizing a sampling method.
Show full finding ▾Hide full finding ▴2019-001 ? Statewide Reporting System Failure Federal Programs and State Projects: CFDA 93.575/93.596, 93.558, 93.667 and CFSA 48.108 Condition: During the fiscal year, the Office of Early Learning (OEL) projected to transition from its prior statewide reporting system (EFS Legacy) to a new statewide reporting system (EFS Mod) at the beginning of the fiscal year, July 1, 2018. However, EFS Mod was not available to the Coalition until the end of the fiscal year. Meanwhile, EFS Legacy was no longer supported. Therefore, the Coalition operated the majority of the fiscal year without a functional statewide reporting system. Cause: Issues at the State level rolling out and supporting the new statewide reporting system. This was exasperated by not running EFS Legacy parallel in the interim. Effect: Based on guidance provided by OEL, the Coalition utilized estimates to make payments to providers in place of actual attendance while the new statewide system was not fully functional, resulting in differences each month. While the Coalition mitigated the effect by basing the estimates on actual attendance, the aggregate differences resulted in the necessity of a large adjustment to correct the basic financial statements and supplementary schedule of expenditures of federal awards and state projects. Recommendation: In order to mitigate reliance on the statewide system and errors when the statewide system is down, we recommend increasing controls over the contingency operations in lieu of a fully functional statewide system. Examples of this include increasing the frequency of monitoring providers throughout the year and requiring sign in/out sheets to be scanned and provided by each provider periodically in order for the Coalition to monitor/reconcile to the provider?s submitted attendance utilizing a sampling method.
The Early Learning Coalition of St. Lucie County (the ?Coalition?) plans to review and enhance its internal controls over the submission of attendance by its providers. The Coalition?s review will consider the following additional controls and processes: ? The monthly submission of scanned Sign In/Out Sheets by each provider. The Coalition plans to interview its staff members and a sample of providers to determine if the Document Library Management system within EFS Mod can be used for the timely and efficient submission of Sign In/Out Sheets by both VPK and School Readiness Program providers. ? The submission of VPK Enrollment Certificates for each child enrolled in the Coalition?s VPK Program. This would also be accomplished via the Document Library System within EFS Mod. ? Quarterly attendance and enrollment audits performed on a sample basis. ? Additional on-site technical assistance with daily attendance logs and electronic attendance tracking systems. The Coalition plans to discuss and evaluate the benefits and drawbacks of adding these internal controls and processes and may consider alternative plans depending on the results of its findings. The Coalition will also consider its limited human resources and the need to implement internal control improvements that are both effective and practical. The Coalition anticipates completing its review by February 29, 2020 and implementing its agreed-upon Corrective Action Plan by April 30, 2020. The parties primarily responsible for this Corrective Action Plan are Anthony F. Loupe, Chief Executive Officer and Thomas Nordstrom, Chief Financial Officer.
FAC accepted this audit on February 8, 2019 — management decision was due August 8, 2019.
FAC accepted this audit on August 14, 2018 — management decision was due February 14, 2019.
FAC accepted this audit on March 15, 2017 — management decision was due September 15, 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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