FAC Explorer

Audit 300476

FY End
2023-06-30
Total Expended
$13.09M
Findings
4
Programs
8
Organization: Santa Rosa County School Readiness Coalition, Inc. (FL)
Year: 2023 Accepted: 2024-03-29
Auditor: Moss Krusick & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389517 2023-001 Significant Deficiency - P
389518 2023-001 Significant Deficiency - P
965959 2023-001 Significant Deficiency - P
965960 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $2.22M Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.21M Yes 0
93.558 Temporary Assistance for Needy Families $971,419 Yes 0
93.575 American Rescue Plan Act $34,626 Yes 1
93.575 Coronavirus Response and Relief Supplemental Appropriation Funds $6,047 Yes 0
93.575 Coronavirus Aid, Relief, and Economic Security Act $4,913 Yes 0
93.667 Social Services Block Grant $2,302 - 0
93.434 Preschool Development Grant $375 - 0

Contacts

Name Title Type
C77JAF2WBZB3 Barbora Valovic Auditee
8509165424 Ed Moss Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance is presented on the accrual basis of accounting. The information in this schedule is presented 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 (Uniform Guidance), State of Florida Chapter 10.650, Rules of the 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. De Minimis Rate Used: N Rate Explanation: The Coalition has elected to not use the 10% de minimis indirect cost rate for its federal programs and state projects for the year ended June 30, 2023. The indirect costs rates used on the Coalition's federal programs and state projects are determined by the relevant federal or state agency. The accompanying schedule of expenditures of federal awards and state financial assistance is presented on the accrual basis of accounting. The information in this schedule is presented 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 (Uniform Guidance), State of Florida Chapter 10.650, Rules of the 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.
Title: NOTE 2 - INDIRECT COST RATES Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance is presented on the accrual basis of accounting. The information in this schedule is presented 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 (Uniform Guidance), State of Florida Chapter 10.650, Rules of the 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. De Minimis Rate Used: N Rate Explanation: The Coalition has elected to not use the 10% de minimis indirect cost rate for its federal programs and state projects for the year ended June 30, 2023. The indirect costs rates used on the Coalition's federal programs and state projects are determined by the relevant federal or state agency. The Coalition has elected to not use the 10% de minimis indirect cost rate for its federal programs and state projects for the year ended June 30, 2023. The indirect costs rates used on the Coalition's federal programs and state projects are determined by the relevant federal or state agency.

Finding Details

Finding 2023-001
Findings and Questioned Costs – Major Federal Programs Finding 2023-001: Internal Control over Compliance and Compliance with Monitoring Federal Programs: ALN 93.575 American Recovery Plan Act Criteria: In accordance with the grant agreement and Division of Early Learning (DEL) Program Guidance 240.21, COVID-19 Crisis, the Coalition is required to perform sampling and monitoring of service providers who receive subgrants under the American Recovery Plan Act (ARPA). Sampling and monitoring are to be completed on a quarterly basis using DEL provided sampling guidance. Condition: The Coalition did not timely complete the sampling and monitoring of providers for the third and fourth quarters as required by DEL. Cause: Sampling and monitoring of the providers was delayed due to personnel turnover at the Coalition. Effect: The Coalition did not meet grant agreement and DEL Program Guidance requirements related to ARPA subgrant funding. Recommendation: We recommend the Coalition establish procedures to allocate resources to ensure that compliance with monitoring requirements is performed timely. Management’s Response: See Management’s Corrective Action Plan beginning on page 23.
Finding 2023-001
Findings and Questioned Costs – Major Federal Programs Finding 2023-001: Internal Control over Compliance and Compliance with Monitoring Federal Programs: ALN 93.575 American Recovery Plan Act Criteria: In accordance with the grant agreement and Division of Early Learning (DEL) Program Guidance 240.21, COVID-19 Crisis, the Coalition is required to perform sampling and monitoring of service providers who receive subgrants under the American Recovery Plan Act (ARPA). Sampling and monitoring are to be completed on a quarterly basis using DEL provided sampling guidance. Condition: The Coalition did not timely complete the sampling and monitoring of providers for the third and fourth quarters as required by DEL. Cause: Sampling and monitoring of the providers was delayed due to personnel turnover at the Coalition. Effect: The Coalition did not meet grant agreement and DEL Program Guidance requirements related to ARPA subgrant funding. Recommendation: We recommend the Coalition establish procedures to allocate resources to ensure that compliance with monitoring requirements is performed timely. Management’s Response: See Management’s Corrective Action Plan beginning on page 23.
Finding 2023-001
Findings and Questioned Costs – Major Federal Programs Finding 2023-001: Internal Control over Compliance and Compliance with Monitoring Federal Programs: ALN 93.575 American Recovery Plan Act Criteria: In accordance with the grant agreement and Division of Early Learning (DEL) Program Guidance 240.21, COVID-19 Crisis, the Coalition is required to perform sampling and monitoring of service providers who receive subgrants under the American Recovery Plan Act (ARPA). Sampling and monitoring are to be completed on a quarterly basis using DEL provided sampling guidance. Condition: The Coalition did not timely complete the sampling and monitoring of providers for the third and fourth quarters as required by DEL. Cause: Sampling and monitoring of the providers was delayed due to personnel turnover at the Coalition. Effect: The Coalition did not meet grant agreement and DEL Program Guidance requirements related to ARPA subgrant funding. Recommendation: We recommend the Coalition establish procedures to allocate resources to ensure that compliance with monitoring requirements is performed timely. Management’s Response: See Management’s Corrective Action Plan beginning on page 23.
Finding 2023-001
Findings and Questioned Costs – Major Federal Programs Finding 2023-001: Internal Control over Compliance and Compliance with Monitoring Federal Programs: ALN 93.575 American Recovery Plan Act Criteria: In accordance with the grant agreement and Division of Early Learning (DEL) Program Guidance 240.21, COVID-19 Crisis, the Coalition is required to perform sampling and monitoring of service providers who receive subgrants under the American Recovery Plan Act (ARPA). Sampling and monitoring are to be completed on a quarterly basis using DEL provided sampling guidance. Condition: The Coalition did not timely complete the sampling and monitoring of providers for the third and fourth quarters as required by DEL. Cause: Sampling and monitoring of the providers was delayed due to personnel turnover at the Coalition. Effect: The Coalition did not meet grant agreement and DEL Program Guidance requirements related to ARPA subgrant funding. Recommendation: We recommend the Coalition establish procedures to allocate resources to ensure that compliance with monitoring requirements is performed timely. Management’s Response: See Management’s Corrective Action Plan beginning on page 23.