Finding Number: 2025-021 Planned Corrective Action: As recommended by the Florida Auditor General’s office, FDOE will take the following actions to enhance payment controls to ensure that costs are attributable to the authorized period of performance and are charged to the correct Federal award: 1. ...
Finding Number: 2025-021 Planned Corrective Action: As recommended by the Florida Auditor General’s office, FDOE will take the following actions to enhance payment controls to ensure that costs are attributable to the authorized period of performance and are charged to the correct Federal award: 1. Identify the CCDF transactions falling before the October 1, 2024, performance period begin date for grant SMT25 and make the necessary corrections in FLAIR. Those corrections were completed October 31, 2025 and the associated FLAIR records were provided to the Auditor December 11, 2025 by upload to the ShareFile with email confirmation. The identified transactions were for services provided in September 2024 and those transactions were moved to discretionary grant SDI24. The period of performance for grant SDI24 began October 1, 2023, and ends September 30, 2026. These actions resolve the questioned costs the auditor noted. 2. Enhance the Division of Early Learning’s revenue and payment procedures to include verification by the Division’s assigned Revenue and Budget Supervisor that all period of performance information for active grants has been communicated in writing to the Division’s budget and accounting staff. Information will include active grant numbers, project period begin and end dates, amount of awards and obligation periods for all applicable funding streams to include CCDF, TANF, and SSBG. 3. Enhance the Division of Early Learning’s revenue and payment procedures to include periodic expenditure review to ensure no payments are made for a service period falling outside of the performance period of the funding used. 4. Enhance the Division of Early Learning’s revenue and payment procedures to include procedures and timeframes for correcting any errors discovered in the course of periodic expenditure review. 5. Enhance the Division of Early Learning’s revenue and budget procedures to include a multi-layer review and approval process to include the Division’s Budget and Revenue Supervisor and Manager as documented by a signed routing form. Anticipated Completion Date: May 31, 2026 Responsible Contact Person: James Finch