FAC Explorer

Audit 317564

FY End
2023-06-30
Total Expended
$179.53M
Findings
64
Programs
10
Organization: Orange County School Readiness Coalition, Inc. (FL)
Year: 2023 Accepted: 2024-08-20
Auditor: Moss Krusick & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
484656 2023-002 Significant Deficiency - P
484657 2023-003 Significant Deficiency - P
484658 2023-004 Significant Deficiency - P
484659 2023-005 Significant Deficiency - P
484660 2023-002 Significant Deficiency - P
484661 2023-003 Significant Deficiency - P
484662 2023-004 Significant Deficiency - P
484663 2023-005 Significant Deficiency - P
484664 2023-002 Significant Deficiency - P
484665 2023-003 Significant Deficiency - P
484666 2023-004 Significant Deficiency - P
484667 2023-005 Significant Deficiency - P
484668 2023-002 Significant Deficiency - P
484669 2023-003 Significant Deficiency - P
484670 2023-004 Significant Deficiency - P
484671 2023-005 Significant Deficiency - P
484672 2023-002 Significant Deficiency - P
484673 2023-003 Significant Deficiency - P
484674 2023-004 Significant Deficiency - P
484675 2023-005 Significant Deficiency - P
484676 2023-002 Significant Deficiency - P
484677 2023-003 Significant Deficiency - P
484678 2023-004 Significant Deficiency - P
484679 2023-005 Significant Deficiency - P
484680 2023-002 Significant Deficiency - P
484681 2023-003 Significant Deficiency - P
484682 2023-004 Significant Deficiency - P
484683 2023-005 Significant Deficiency - P
484684 2023-002 Significant Deficiency - P
484685 2023-003 Significant Deficiency - P
484686 2023-004 Significant Deficiency - P
484687 2023-005 Significant Deficiency - P
1061098 2023-002 Significant Deficiency - P
1061099 2023-003 Significant Deficiency - P
1061100 2023-004 Significant Deficiency - P
1061101 2023-005 Significant Deficiency - P
1061102 2023-002 Significant Deficiency - P
1061103 2023-003 Significant Deficiency - P
1061104 2023-004 Significant Deficiency - P
1061105 2023-005 Significant Deficiency - P
1061106 2023-002 Significant Deficiency - P
1061107 2023-003 Significant Deficiency - P
1061108 2023-004 Significant Deficiency - P
1061109 2023-005 Significant Deficiency - P
1061110 2023-002 Significant Deficiency - P
1061111 2023-003 Significant Deficiency - P
1061112 2023-004 Significant Deficiency - P
1061113 2023-005 Significant Deficiency - P
1061114 2023-002 Significant Deficiency - P
1061115 2023-003 Significant Deficiency - P
1061116 2023-004 Significant Deficiency - P
1061117 2023-005 Significant Deficiency - P
1061118 2023-002 Significant Deficiency - P
1061119 2023-003 Significant Deficiency - P
1061120 2023-004 Significant Deficiency - P
1061121 2023-005 Significant Deficiency - P
1061122 2023-002 Significant Deficiency - P
1061123 2023-003 Significant Deficiency - P
1061124 2023-004 Significant Deficiency - P
1061125 2023-005 Significant Deficiency - P
1061126 2023-002 Significant Deficiency - P
1061127 2023-003 Significant Deficiency - P
1061128 2023-004 Significant Deficiency - P
1061129 2023-005 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $35.28M Yes 4
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $19.18M Yes 4
93.558 Temporary Assistance for Needy Families $17.70M Yes 4
21.027 American Rescue Plan Act $5.23M Yes 0
93.434 Preschool Development Grant $1.71M - 0
93.575 Coronavirus Aid, Relief, and Economic Security Act $1.01M Yes 4
93.575 Coronavirus Response and Relief Supplemental Appropriations Funds $384,439 Yes 4
93.575 American Rescue Plan Act $335,139 Yes 4
93.104 Substance Abuse and Mental Health Services Administration $185,405 - 0
93.667 Social Services Block Grant $32,491 - 0

Contacts

Name Title Type
NL8WQHRXTLK9 Scott Fritz, Ed.d. Auditee
4078416607 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 Florida Department of Fiscal Service's State Projects Compliance Supplement. Therefore, some amounts presented in his 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 Florida Department of Fiscal Service's State Projects Compliance Supplement. Therefore, some amounts presented in his 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 Florida Department of Fiscal Service's State Projects Compliance Supplement. Therefore, some amounts presented in his 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 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-002
Finding 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR 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 (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21 day requirement. Cause: The Organization 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 Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner.
Finding 2023-003
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance.
Finding 2023-004
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline.
Finding 2023-005
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.