EIN: 650811318
UEI: JPREKBARMNE5
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 March 24, 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 24, 2026 (20 days from today).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
FAC accepted this audit on March 9, 2021 — management decision was due September 9, 2021.
FAC accepted this audit on March 4, 2020 — management decision was due September 4, 2020.
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. 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 until after the end of the fiscal year. Effect: The Organization 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. Recommendation: The Organization 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 28.
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 agreement, the Organization 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 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. 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 until after the end of the fiscal year. Effect: The Organization 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. Recommendation: The Organization 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 28.
MANAGEMENT?S CORRECTIVE ACTION PLAN Finding Number: 2019-001 Planned Corrective Action: We concur with the finding. We will continue with our internal calculations and reconcile with the EFS Mod system monthly and communicate with OEL regarding any differences noted and make appropriate corrections. Anticipated Completion Date: On-going Responsible Contact Person: Karen Holman, Chief Financial Officer
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on December 18, 2017 — management decision was due June 18, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 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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