EIN: 651047991
UEI: UCB7RNCJU3A6
Audited by: ASHLEY, BROWN & SMITH, CPA'S, P.A.
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 30, 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 30, 2026 (24 days from today).
What is a management decision? →FAC accepted this audit on August 7, 2025 — management decision was due February 7, 2026.
The Coalition failed to timely submit the Single Audit Reports and the required federal Data Collection forms (SF-SAC) to the Federal Audit Clearinghouse within the required reporting deadline.; Cause: The Coalition was impacted by a cyberbreach involving its third-party IT vendor, resulting in the permanent encryption of the accounting system. This incident caused delays in internal reporting due to the implementation of a new financial reporting system, which led to the late submission of the aforementioned reports.; Effect: The Coalition did not meet the submission deadline requirement as set forth by grant agreement and the Uniform Guidance.; Recommendation: The Coalition should establish and implement formal procedures to monitor and ensure timely submission of Single Audit Reports and SF-SAC Data Collection Forms in accordance with the Uniform Guidance and grant agreement requirements.
Show full finding ▾Hide full finding ▴Findings 2024-001: Timely Reporting - Significant Deficiency in Internal Control over Compliance; Federal Programs ALN: 93.575, 93.596, 93.558, 93.667; Criteria: Pursuant to the grant agreement (Award number EL114) and the Uniform Guidance, the Coalition is responsible for submitting the Single Audit Reports and the required federal Data Collection Forms (SF-SAC) electronically to the Federal Audit Clearinghouse no later than nine (9) months after the fiscal year's end of the audit period.; Condition: The Coalition failed to timely submit the Single Audit Reports and the required federal Data Collection forms (SF-SAC) to the Federal Audit Clearinghouse within the required reporting deadline.; Cause: The Coalition was impacted by a cyberbreach involving its third-party IT vendor, resulting in the permanent encryption of the accounting system. This incident caused delays in internal reporting due to the implementation of a new financial reporting system, which led to the late submission of the aforementioned reports.; Effect: The Coalition did not meet the submission deadline requirement as set forth by grant agreement and the Uniform Guidance.; Recommendation: The Coalition should establish and implement formal procedures to monitor and ensure timely submission of Single Audit Reports and SF-SAC Data Collection Forms in accordance with the Uniform Guidance and grant agreement requirements.
SEE CORRECTIVE ACTION PLAN AT PDF PAGE 32 OF THE SUBMITTED AUDITED FINANCIAL STATEMENTS
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on February 26, 2023 — management decision was due August 26, 2023.
FAC accepted this audit on January 30, 2022 — management decision was due July 30, 2022.
FAC accepted this audit on February 24, 2021 — management decision was due August 24, 2021.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 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 fiscal year 2018-19. Effect: The Coalition immediately implemented a contingency operation in lieu of the EFS Mod System, by calculating the amounts to be paid to providers monthly, based on attendance, bill cords 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 Coalition continues its internal accounting process to calculate 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 ▴Section III - Findings and Questioned Costs- Major Federal Award 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 Coalition shall ensure that its financial records for provider payments reconcile 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 fiscal year 2018-19. Effect: The Coalition immediately implemented a contingency operation in lieu of the EFS Mod System, by calculating the amounts to be paid to providers monthly, based on attendance, bill cords 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 Coalition continues its internal accounting process to calculate 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 Corrective Action Plan Finding Number: 2019-001 Planned corrective action: We concur with the finding. The ELCFH will continue with our internal calculations and reconcile with the EFS MOD system monthly and communicate with the Office of early Learning regarding any differences notes and make appropriate corrections until the EFS MOD system is fully functional as intended. Anticipated Completion Date: Ongoing Responsible Contact Person: Anna Brookbank/ Pam Hillestad Finding Number: 2019-002 Planned Corrective Action: See finding above 2019-001 with the same CAP for this finding. Anticipated Completion Date: Ongoing Responsible Contact Person: Anna Brookbank/ Pam Hillestad Responsible Contact Person: Anna Brookbank March 24, 2020
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
FAC accepted this audit on February 19, 2018 — management decision was due August 19, 2018.
FAC accepted this audit on January 31, 2017 — management decision was due July 31, 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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