EIN: 651060848
UEI: JHHKBTVD4165
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 11, 2021. 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 11, 2021 (1809 days ago).
What is a management decision? →Condition and Criteria: Previously, the Office of Early Learning (the ?OEL?) transitioned to a new Single Statewide Information System (?SSIS?). During our audit, we found that Early Learning Coalition of Broward County, Inc. (the ?Organization?) was not able to reconcile its monthly financial records for provider payments to the Single Statewide Information System (?SSIS?) on a timely basis as the SSIS not fully functional for the entire fiscal year. In accordance with the grant agreement, the Organization must perform reconciliations of its financial records to the SSIS monthly and annually. Cause: SSIS was not functioning for the first quarter of fiscal year 2020. The Organization was unable to use SSIS to make payments to providers. For the first quarter of fiscal year 2020, the Organization made payments to providers based on estimates. Effect: The Organization was not in compliance with the reconciliation requirement for the School Readiness grant or the Voluntary Pre-kindergarten Education Program for all twelve months of the year, which led to temporary underpayment and overpayment to certain providers. The Organization mitigated the effect by working with the OEL to improve the SSIS functionality and by retroactively entering information into the SSIS once it was functional then completing its reconciliations. The delayed process also caused delays in the Organization's ability to close its books at year end. Recommendation: We recommend that management continue to work with the Office of Early Learning to determine the best procedures and tools to be used during the reconciliation process.
Show full finding ▾Hide full finding ▴Condition and Criteria: Previously, the Office of Early Learning (the ?OEL?) transitioned to a new Single Statewide Information System (?SSIS?). During our audit, we found that Early Learning Coalition of Broward County, Inc. (the ?Organization?) was not able to reconcile its monthly financial records for provider payments to the Single Statewide Information System (?SSIS?) on a timely basis as the SSIS not fully functional for the entire fiscal year. In accordance with the grant agreement, the Organization must perform reconciliations of its financial records to the SSIS monthly and annually. Cause: SSIS was not functioning for the first quarter of fiscal year 2020. The Organization was unable to use SSIS to make payments to providers. For the first quarter of fiscal year 2020, the Organization made payments to providers based on estimates. Effect: The Organization was not in compliance with the reconciliation requirement for the School Readiness grant or the Voluntary Pre-kindergarten Education Program for all twelve months of the year, which led to temporary underpayment and overpayment to certain providers. The Organization mitigated the effect by working with the OEL to improve the SSIS functionality and by retroactively entering information into the SSIS once it was functional then completing its reconciliations. The delayed process also caused delays in the Organization's ability to close its books at year end. Recommendation: We recommend that management continue to work with the Office of Early Learning to determine the best procedures and tools to be used during the reconciliation process.
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 Organization. In July 2018, OEL deployed a lawed new version of the Single Statewide Information System that lacked critical functionality needed to comply with OEL and the State of Florida's own requirements for monthly provider payment processing. The Organization was prevented from carrying out the necessary reconciliations because this functionality was not available in the OEL system for all 12 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 (the Organization?s) 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 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. Conclusions. All early learning coalitions 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 variances for this entity. If the U.S. Department of Health and Human Services or State of Florida Department of Education have questions regarding this plan, please call Christine Klima at 954-377-2190 or email at cklima@elcbroward.org.
2019-001
FAC accepted this audit on March 9, 2020 — management decision was due September 9, 2020.
During our audit, we found that Early Learning Coalition of Broward County (ELC) was not able to reconcile its monthly financial records for provider payments to the Single Statewide Information System (SSIS) on a monthly basis. Criteria: In accordance with the grant agreement, ELC must perform reconciliations of its financial records to the SSIS monthly. Additionally, ELC?s financial records must be reconciled to SSIS as of the annual program year (June 30th). Cause: SSIS was not functioning during fiscal year 2019. ELC was unable to use SSIS to make payments to providers. In fiscal year 2019, ELC made payments to providers based on estimates for the first six months (July 2018 through December 2018). By the end of June 30, 2019, ELC was able to reconcile VPK program provider payments. Effect: ELC was not in compliance with the reconciliation requirement for the VPK grant for six months of the year, which led to temporary underpayment and overpayment to certain providers. This also caused delays in ELC?s ability to close the books at year end. Recommendation: We recommend that management continue to work with the Office of Early Learning to determine the best procedures and tools to be used during the reconciliation process as well as seek ways to minimize disruptions to the 2019-20 program services.
Show full finding ▾Hide full finding ▴Condition: During our audit, we found that Early Learning Coalition of Broward County (ELC) was not able to reconcile its monthly financial records for provider payments to the Single Statewide Information System (SSIS) on a monthly basis. Criteria: In accordance with the grant agreement, ELC must perform reconciliations of its financial records to the SSIS monthly. Additionally, ELC?s financial records must be reconciled to SSIS as of the annual program year (June 30th). Cause: SSIS was not functioning during fiscal year 2019. ELC was unable to use SSIS to make payments to providers. In fiscal year 2019, ELC made payments to providers based on estimates for the first six months (July 2018 through December 2018). By the end of June 30, 2019, ELC was able to reconcile VPK program provider payments. Effect: ELC was not in compliance with the reconciliation requirement for the VPK grant for six months of the year, which led to temporary underpayment and overpayment to certain providers. This also caused delays in ELC?s ability to close the books at year end. Recommendation: We recommend that management continue to work with the Office of Early Learning to determine the best procedures and tools to be used during the reconciliation process as well as seek ways to minimize disruptions to the 2019-20 program services.
Finding 2019-001/002 - Compliance and Internal Control Deficiency over Monthly Reconciliation process 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 ELC. In July 2018 OEL deployed a flawed new version of the Single Statewide Information System that lacked critical functionality needed to comply with OEL and the State of Florida?s own requirements for monthly provider payment processing. ELC was prevented from carrying out the necessary reconciliations because this functionality was not available in the OEL system for all 12 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 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. Conclusions. All early learning coalitions 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 variances for this entity. Person Responsible for Corrective Action Chief Administrative Officer Planned Implementation Date Effective immediately.
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