EIN: 650974035
UEI: HLF2HJBAM2T5
Audited by: MOSS, KRUSICK & ASSOCIATES, LLC
Cognizant 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 2, 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 2, 2026 (1 day ago).
What is a management decision? →FAC accepted this audit on February 24, 2025 — management decision was due August 24, 2025.
FAC accepted this audit on February 19, 2024 — management decision was due August 19, 2024.
FAC accepted this audit on February 13, 2023 — management decision was due August 13, 2023.
FAC accepted this audit on February 6, 2022 — management decision was due August 6, 2022.
FAC accepted this audit on February 15, 2021 — management decision was due August 15, 2021.
FAC accepted this audit on March 28, 2020 — management decision was due September 28, 2020.
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 SSIS, statewide reporting system (EFS Legacy) to the EFS Mod system effective July 1, 2018. At that time OEL discontinued Coalition access to the Legacy system as it was longer supported and OEL then launched the EFS Mod system although it was not fully available or functional. 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 availability and accuracy of the data housed in 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 29.
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 the grant agreement: the Coalition shall use the OEL-established Single Statewide Information System (SSIS) to manage the single point of entry process, which includes eligibility and attendance documentation and calculation. In addition the grant agreement requires the Coalition 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 SSIS, statewide reporting system (EFS Legacy) to the EFS Mod system effective July 1, 2018. At that time OEL discontinued Coalition access to the Legacy system as it was longer supported and OEL then launched the EFS Mod system although it was not fully available or functional. 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 availability and accuracy of the data housed in 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 29.
MANAGEMENT?S CORRECTIVE ACTION PLAN Finding Number: 2019-001 Planned Corrective Action: We do not concur with the finding. Responsibility for the finding lies entirely with the State of Florida Office of Early Learning (OEL). In July 2018 OEL discontinued access to the existing SSIS (EFS Legacy) and released the new SSIS reporting system EFS Mod, which lacked critical availability and functionality needed to comply with the grant requirements. OEL has issued a statement of responsibility, indicating efforts are continuing to correct data errors and functionality of the EFS Mod system. In addition, instructions were initially given to the Coalitions in July 2018 to pay estimates and later reconcile with the EFS Mod system once it is operational, which has yet to be completed. 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, as permitted by EFS Mod. Anticipated Completion Date: On-going Responsible Contact Person: Michelle DePalma, Chief Financial Officer
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on January 31, 2018 — management decision was due July 31, 2018.
FAC accepted this audit on January 8, 2017 — management decision was due July 8, 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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