Audit 27856

FY End
2022-06-30
Total Expended
$25.67M
Findings
18
Programs
8
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
25835 2022-003 - Yes C
25836 2022-004 - - B
25837 2022-003 - Yes C
25838 2022-004 - - B
25839 2022-003 - Yes C
25840 2022-004 - - B
25841 2022-003 - Yes C
25842 2022-004 - - B
25843 2022-004 Significant Deficiency - B
602277 2022-003 - Yes C
602278 2022-004 - - B
602279 2022-003 - Yes C
602280 2022-004 - - B
602281 2022-003 - Yes C
602282 2022-004 - - B
602283 2022-003 - Yes C
602284 2022-004 - - B
602285 2022-004 Significant Deficiency - B

Contacts

Name Title Type
WATGDQQJK3M4 Felicia Milton Auditee
8505527381 Ed Moss Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) includes the Federal awards and State financial assistance activity of Early Learning Coalition of the Big Bend Region, Inc. under programs of the federal and state government for the year ended June 30, 2022 in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and Chapter 10.650, Rules of the State of Florida Auditor General and the Department of Financial Services' State Projects Compliance Supplement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Note 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. No amounts were passed through to subrecipients during the year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Criteria: The Coalition is required to make payments to providers within 21 days of receipt of invoice, and approval of goods and services as required by the grant agreement with Florida?s Division of Early Learning. Condition: Certain payments from the Coalition to providers related to CRRSA/ARPA funding during the year were in excess of the 21 day requirement. Cause: The Coalition experienced turnover in the accounting department during the year, and there was a misunderstanding regarding the payment requirements per the grant guidance. Effect: Past due payments result in noncompliance with grant and provider agreements. Recommendation: We recommend that the Coalition take proactive measures to monitor and ensure that all provider invoices will be paid in a timely manner.
Criteria: Per EL042 Grant Agreement with DEL, the Coalition is subject to specific expenditure targets for the program as follows: o The ELC shall keep costs to the minimum necessary to efficiently and effectively administer the SR Program. No more than five percent of all state, federal, and local matching funds expended by the ELC for the SR Program shall be expended for administrative activities. Condition: During our testing of the allocation of expenditures by cost type for the SR Program, we noted the following exceptions: o Total SR Program funds expended for administrative activities totaled 5.30% exceeding the 5% maximum. Cause: The Coalition experienced high management turnover during the year which resulted in multiple CFOs and accounting staff which lead to excess administrative costs. Effect: The allocation of expenditures was not compliant with the expenditure target defined in the criteria above, therefore DEL has the potential to recover the unallowable expenditures at its discretion. Questioned Costs: The Coalition did not meet the requirement per DEL, and therefore may have questioned costs of approximately $57,000, which was calculated as the total SR Program administrative activities exceeding the 5% maximum. Recommendation: We recommend that management take proactive measures to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
Criteria: The Coalition is required to make payments to providers within 21 days of receipt of invoice, and approval of goods and services as required by the grant agreement with Florida?s Division of Early Learning. Condition: Certain payments from the Coalition to providers related to CRRSA/ARPA funding during the year were in excess of the 21 day requirement. Cause: The Coalition experienced turnover in the accounting department during the year, and there was a misunderstanding regarding the payment requirements per the grant guidance. Effect: Past due payments result in noncompliance with grant and provider agreements. Recommendation: We recommend that the Coalition take proactive measures to monitor and ensure that all provider invoices will be paid in a timely manner.
Criteria: Per EL042 Grant Agreement with DEL, the Coalition is subject to specific expenditure targets for the program as follows: o The ELC shall keep costs to the minimum necessary to efficiently and effectively administer the SR Program. No more than five percent of all state, federal, and local matching funds expended by the ELC for the SR Program shall be expended for administrative activities. Condition: During our testing of the allocation of expenditures by cost type for the SR Program, we noted the following exceptions: o Total SR Program funds expended for administrative activities totaled 5.30% exceeding the 5% maximum. Cause: The Coalition experienced high management turnover during the year which resulted in multiple CFOs and accounting staff which lead to excess administrative costs. Effect: The allocation of expenditures was not compliant with the expenditure target defined in the criteria above, therefore DEL has the potential to recover the unallowable expenditures at its discretion. Questioned Costs: The Coalition did not meet the requirement per DEL, and therefore may have questioned costs of approximately $57,000, which was calculated as the total SR Program administrative activities exceeding the 5% maximum. Recommendation: We recommend that management take proactive measures to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
Criteria: The Coalition is required to make payments to providers within 21 days of receipt of invoice, and approval of goods and services as required by the grant agreement with Florida?s Division of Early Learning. Condition: Certain payments from the Coalition to providers related to CRRSA/ARPA funding during the year were in excess of the 21 day requirement. Cause: The Coalition experienced turnover in the accounting department during the year, and there was a misunderstanding regarding the payment requirements per the grant guidance. Effect: Past due payments result in noncompliance with grant and provider agreements. Recommendation: We recommend that the Coalition take proactive measures to monitor and ensure that all provider invoices will be paid in a timely manner.
Criteria: Per EL042 Grant Agreement with DEL, the Coalition is subject to specific expenditure targets for the program as follows: o The ELC shall keep costs to the minimum necessary to efficiently and effectively administer the SR Program. No more than five percent of all state, federal, and local matching funds expended by the ELC for the SR Program shall be expended for administrative activities. Condition: During our testing of the allocation of expenditures by cost type for the SR Program, we noted the following exceptions: o Total SR Program funds expended for administrative activities totaled 5.30% exceeding the 5% maximum. Cause: The Coalition experienced high management turnover during the year which resulted in multiple CFOs and accounting staff which lead to excess administrative costs. Effect: The allocation of expenditures was not compliant with the expenditure target defined in the criteria above, therefore DEL has the potential to recover the unallowable expenditures at its discretion. Questioned Costs: The Coalition did not meet the requirement per DEL, and therefore may have questioned costs of approximately $57,000, which was calculated as the total SR Program administrative activities exceeding the 5% maximum. Recommendation: We recommend that management take proactive measures to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
Criteria: The Coalition is required to make payments to providers within 21 days of receipt of invoice, and approval of goods and services as required by the grant agreement with Florida?s Division of Early Learning. Condition: Certain payments from the Coalition to providers related to CRRSA/ARPA funding during the year were in excess of the 21 day requirement. Cause: The Coalition experienced turnover in the accounting department during the year, and there was a misunderstanding regarding the payment requirements per the grant guidance. Effect: Past due payments result in noncompliance with grant and provider agreements. Recommendation: We recommend that the Coalition take proactive measures to monitor and ensure that all provider invoices will be paid in a timely manner.
Criteria: Per EL042 Grant Agreement with DEL, the Coalition is subject to specific expenditure targets for the program as follows: o The ELC shall keep costs to the minimum necessary to efficiently and effectively administer the SR Program. No more than five percent of all state, federal, and local matching funds expended by the ELC for the SR Program shall be expended for administrative activities. Condition: During our testing of the allocation of expenditures by cost type for the SR Program, we noted the following exceptions: o Total SR Program funds expended for administrative activities totaled 5.30% exceeding the 5% maximum. Cause: The Coalition experienced high management turnover during the year which resulted in multiple CFOs and accounting staff which lead to excess administrative costs. Effect: The allocation of expenditures was not compliant with the expenditure target defined in the criteria above, therefore DEL has the potential to recover the unallowable expenditures at its discretion. Questioned Costs: The Coalition did not meet the requirement per DEL, and therefore may have questioned costs of approximately $57,000, which was calculated as the total SR Program administrative activities exceeding the 5% maximum. Recommendation: We recommend that management take proactive measures to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
Criteria: Per EL042 Grant Agreement with DEL, the Coalition is subject to specific expenditure targets for the program as follows: o The ELC shall keep costs to the minimum necessary to efficiently and effectively administer the SR Program. No more than five percent of all state, federal, and local matching funds expended by the ELC for the SR Program shall be expended for administrative activities. Condition: During our testing of the allocation of expenditures by cost type for the SR Program, we noted the following exceptions: o Total SR Program funds expended for administrative activities totaled 5.30% exceeding the 5% maximum. Cause: The Coalition experienced high management turnover during the year which resulted in multiple CFOs and accounting staff which lead to excess administrative costs. Effect: The allocation of expenditures was not compliant with the expenditure target defined in the criteria above, therefore DEL has the potential to recover the unallowable expenditures at its discretion. Questioned Costs: The Coalition did not meet the requirement per DEL, and therefore may have questioned costs of approximately $57,000, which was calculated as the total SR Program administrative activities exceeding the 5% maximum. Recommendation: We recommend that management take proactive measures to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
Criteria: The Coalition is required to make payments to providers within 21 days of receipt of invoice, and approval of goods and services as required by the grant agreement with Florida?s Division of Early Learning. Condition: Certain payments from the Coalition to providers related to CRRSA/ARPA funding during the year were in excess of the 21 day requirement. Cause: The Coalition experienced turnover in the accounting department during the year, and there was a misunderstanding regarding the payment requirements per the grant guidance. Effect: Past due payments result in noncompliance with grant and provider agreements. Recommendation: We recommend that the Coalition take proactive measures to monitor and ensure that all provider invoices will be paid in a timely manner.
Criteria: Per EL042 Grant Agreement with DEL, the Coalition is subject to specific expenditure targets for the program as follows: o The ELC shall keep costs to the minimum necessary to efficiently and effectively administer the SR Program. No more than five percent of all state, federal, and local matching funds expended by the ELC for the SR Program shall be expended for administrative activities. Condition: During our testing of the allocation of expenditures by cost type for the SR Program, we noted the following exceptions: o Total SR Program funds expended for administrative activities totaled 5.30% exceeding the 5% maximum. Cause: The Coalition experienced high management turnover during the year which resulted in multiple CFOs and accounting staff which lead to excess administrative costs. Effect: The allocation of expenditures was not compliant with the expenditure target defined in the criteria above, therefore DEL has the potential to recover the unallowable expenditures at its discretion. Questioned Costs: The Coalition did not meet the requirement per DEL, and therefore may have questioned costs of approximately $57,000, which was calculated as the total SR Program administrative activities exceeding the 5% maximum. Recommendation: We recommend that management take proactive measures to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
Criteria: The Coalition is required to make payments to providers within 21 days of receipt of invoice, and approval of goods and services as required by the grant agreement with Florida?s Division of Early Learning. Condition: Certain payments from the Coalition to providers related to CRRSA/ARPA funding during the year were in excess of the 21 day requirement. Cause: The Coalition experienced turnover in the accounting department during the year, and there was a misunderstanding regarding the payment requirements per the grant guidance. Effect: Past due payments result in noncompliance with grant and provider agreements. Recommendation: We recommend that the Coalition take proactive measures to monitor and ensure that all provider invoices will be paid in a timely manner.
Criteria: Per EL042 Grant Agreement with DEL, the Coalition is subject to specific expenditure targets for the program as follows: o The ELC shall keep costs to the minimum necessary to efficiently and effectively administer the SR Program. No more than five percent of all state, federal, and local matching funds expended by the ELC for the SR Program shall be expended for administrative activities. Condition: During our testing of the allocation of expenditures by cost type for the SR Program, we noted the following exceptions: o Total SR Program funds expended for administrative activities totaled 5.30% exceeding the 5% maximum. Cause: The Coalition experienced high management turnover during the year which resulted in multiple CFOs and accounting staff which lead to excess administrative costs. Effect: The allocation of expenditures was not compliant with the expenditure target defined in the criteria above, therefore DEL has the potential to recover the unallowable expenditures at its discretion. Questioned Costs: The Coalition did not meet the requirement per DEL, and therefore may have questioned costs of approximately $57,000, which was calculated as the total SR Program administrative activities exceeding the 5% maximum. Recommendation: We recommend that management take proactive measures to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
Criteria: The Coalition is required to make payments to providers within 21 days of receipt of invoice, and approval of goods and services as required by the grant agreement with Florida?s Division of Early Learning. Condition: Certain payments from the Coalition to providers related to CRRSA/ARPA funding during the year were in excess of the 21 day requirement. Cause: The Coalition experienced turnover in the accounting department during the year, and there was a misunderstanding regarding the payment requirements per the grant guidance. Effect: Past due payments result in noncompliance with grant and provider agreements. Recommendation: We recommend that the Coalition take proactive measures to monitor and ensure that all provider invoices will be paid in a timely manner.
Criteria: Per EL042 Grant Agreement with DEL, the Coalition is subject to specific expenditure targets for the program as follows: o The ELC shall keep costs to the minimum necessary to efficiently and effectively administer the SR Program. No more than five percent of all state, federal, and local matching funds expended by the ELC for the SR Program shall be expended for administrative activities. Condition: During our testing of the allocation of expenditures by cost type for the SR Program, we noted the following exceptions: o Total SR Program funds expended for administrative activities totaled 5.30% exceeding the 5% maximum. Cause: The Coalition experienced high management turnover during the year which resulted in multiple CFOs and accounting staff which lead to excess administrative costs. Effect: The allocation of expenditures was not compliant with the expenditure target defined in the criteria above, therefore DEL has the potential to recover the unallowable expenditures at its discretion. Questioned Costs: The Coalition did not meet the requirement per DEL, and therefore may have questioned costs of approximately $57,000, which was calculated as the total SR Program administrative activities exceeding the 5% maximum. Recommendation: We recommend that management take proactive measures to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
Criteria: The Coalition is required to make payments to providers within 21 days of receipt of invoice, and approval of goods and services as required by the grant agreement with Florida?s Division of Early Learning. Condition: Certain payments from the Coalition to providers related to CRRSA/ARPA funding during the year were in excess of the 21 day requirement. Cause: The Coalition experienced turnover in the accounting department during the year, and there was a misunderstanding regarding the payment requirements per the grant guidance. Effect: Past due payments result in noncompliance with grant and provider agreements. Recommendation: We recommend that the Coalition take proactive measures to monitor and ensure that all provider invoices will be paid in a timely manner.
Criteria: Per EL042 Grant Agreement with DEL, the Coalition is subject to specific expenditure targets for the program as follows: o The ELC shall keep costs to the minimum necessary to efficiently and effectively administer the SR Program. No more than five percent of all state, federal, and local matching funds expended by the ELC for the SR Program shall be expended for administrative activities. Condition: During our testing of the allocation of expenditures by cost type for the SR Program, we noted the following exceptions: o Total SR Program funds expended for administrative activities totaled 5.30% exceeding the 5% maximum. Cause: The Coalition experienced high management turnover during the year which resulted in multiple CFOs and accounting staff which lead to excess administrative costs. Effect: The allocation of expenditures was not compliant with the expenditure target defined in the criteria above, therefore DEL has the potential to recover the unallowable expenditures at its discretion. Questioned Costs: The Coalition did not meet the requirement per DEL, and therefore may have questioned costs of approximately $57,000, which was calculated as the total SR Program administrative activities exceeding the 5% maximum. Recommendation: We recommend that management take proactive measures to monitor and ensure that the Coalition will remain in compliance with statutory requirements.
Criteria: Per EL042 Grant Agreement with DEL, the Coalition is subject to specific expenditure targets for the program as follows: o The ELC shall keep costs to the minimum necessary to efficiently and effectively administer the SR Program. No more than five percent of all state, federal, and local matching funds expended by the ELC for the SR Program shall be expended for administrative activities. Condition: During our testing of the allocation of expenditures by cost type for the SR Program, we noted the following exceptions: o Total SR Program funds expended for administrative activities totaled 5.30% exceeding the 5% maximum. Cause: The Coalition experienced high management turnover during the year which resulted in multiple CFOs and accounting staff which lead to excess administrative costs. Effect: The allocation of expenditures was not compliant with the expenditure target defined in the criteria above, therefore DEL has the potential to recover the unallowable expenditures at its discretion. Questioned Costs: The Coalition did not meet the requirement per DEL, and therefore may have questioned costs of approximately $57,000, which was calculated as the total SR Program administrative activities exceeding the 5% maximum. Recommendation: We recommend that management take proactive measures to monitor and ensure that the Coalition will remain in compliance with statutory requirements.