FAC Explorer

Audit 350588

FY End
2024-06-30
Total Expended
$110.61M
Findings
14
Programs
9
Organization: Orange County School Readiness Coalition, Inc. (FL)
Year: 2024 Accepted: 2025-03-31
Auditor: Moss Krusick & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
540983 2024-002 Significant Deficiency Yes P
540984 2024-002 Significant Deficiency Yes P
540985 2024-002 Significant Deficiency Yes P
540986 2024-002 Significant Deficiency Yes P
540987 2024-002 Significant Deficiency Yes P
540988 2024-002 Significant Deficiency Yes P
540989 2024-002 Significant Deficiency Yes P
1117425 2024-002 Significant Deficiency Yes P
1117426 2024-002 Significant Deficiency Yes P
1117427 2024-002 Significant Deficiency Yes P
1117428 2024-002 Significant Deficiency Yes P
1117429 2024-002 Significant Deficiency Yes P
1117430 2024-002 Significant Deficiency Yes P
1117431 2024-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $18.78M Yes 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $8.18M Yes 1
21.027 American Rescue Plan Act $3.43M Yes 0
93.434 Preschool Development Grant $1.17M - 0
93.575 Child Care and Development Block Grant $1.14M Yes 1
93.575 Coronavirus Response and Relief Supplemental Appropriations Funds $400,703 Yes 1
93.104 Substance Abuse and Mental Health Services Administration $233,489 - 0
93.575 American Rescue Plan Act $141,595 Yes 1
93.667 Social Services Block Grant $25,354 - 0

Contacts

Name Title Type
NL8WQHRXTLK9 Jenny Longo 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 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, 2024. 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 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 Florida Department of Fiscal Service's 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, 2024. 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, 2024. 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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 2024-002
Finding 2024-002 Repeat of 2023-002: Timely Remittance of Payment Federal Programs: ALN 93.575, 93.596, 93.558, 93.104 Criteria: The Organization is required to make payments to vendors within 30 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 30 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.