EIN: 593726679
UEI: ZDNFZVC6LCB7
Audited by: MOSS, KRUSICK & ASSOCIATES, LLC
Oversight agency: 93 [Department of Health and Human Services]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 September 26, 2020 (2162 days ago).
What is a management decision? →During our audit, we found that the Coalition 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. Cause: The 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. Effect: The Coalition 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, due to the lack of accuracy of the EFS Mod system during the fiscal year. 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 26.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs ? Major Federal Programs 2019-001 ? Statewide Reporting System Failure Federal Programs: CFDA 93.575/93.596, 93.558 and 93.667 Criteria: In accordance with the grant contract, the Coalition shall ensure that its financial records for provider payments are reconciled to the Statewide Information System on a monthly basis. Condition: During our audit, we found that the Coalition 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. Cause: The 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. Effect: The Coalition 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, due to the lack of accuracy of the EFS Mod system during the fiscal year. 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 26.
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 FY2018-19 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 FY2018-19 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 FY2018-19. 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 FY2018-19. ? 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: Merita Kafexhiu, Chief Financial Officer
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