board of directors meeting early learning coalition of ......2017/12/07 · board of directors...
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Board of Directors Meeting Early Learning Coalition of Seminole, Longwood, FL
December 7, 2017 - 8:30 a.m. to 10:45 a.m. or until business is completed
I. Call to Order, Determination of Quorum, Introductions and Acceptance of Agenda
Adam Balls, Vice Chair
II. Consent Agenda Items a. Approval of October 5, 2017 Meeting Minutes b. Financial Statement: Finance Committee c. Fiscal Policies: Finance Committee d. Service Delivery Changes: Planning and Program
Committee e. Provider Business Practice/Leadership and Support
Training: Planning and Program Committee
Adam Balls, Vice Chair
Marlyn Seda, Chief Operating Officer
III. Action Items a. Parent Copayment of 43.48% Decrease b. Provider Rates of 4% Average Increase c. Gold Seal Rate Increase from 15.38% to 20%
Marlyn Seda, Chief Operating Officer
IV. Discussion Items a. MKA Independent Annual Audit Report – Draft b. Annual Certification of Compliance with Conflict of
Interest Policy
W. Ed Moss, Jr., Moss Krusick & Assoc
Marlyn Seda, Chief Operating Officer
V. Informational Items a. Coalition’s Merger – Final Recommendation b. AELC State Priorities c. Legislative Updates
• HB 543 and SB 1146: Books to Babies Pilot Project • Governor Scott's Securing Florida's Future Budget
Jennifer L. Grant, Chief Executive Officer
VI. Old Business None
Adam Balls, Vice Chair
VII. New Business Next Board Meeting on March 7, 2017, at the Offices of the Early Learning Coalition of Seminole
Adam Balls, Vice Chair
VIII. Public Comment Adam Balls, Vice Chair
IX. Adjourn Adam Balls, Vice Chair Every Early Learning Coalition of Seminole Board of Directors’ or committee meeting invites public comment. We welcome the opportunity as part of our continuing effort to improve our responsiveness to the needs of children, families and the community we support. To present comment, interested parties complete a Public Comment Card available at the sign-in table and deliver to the Coalition’s Executive Director in advance of the Call to Order and be present during the public comment period. All interested parties are asked to indicate whether the comment is related to the business associated with the specific agenda before the Board/Committee or if the comment is intended for consideration by the Board/Committee at a future meeting. All comments are limited to 3 minutes.
BOARD OF DIRECTOR MEETING MINUTES October 5, 2017 at 8:30 AM
Every Early Learning Coalition of Seminole Board of Directors’ or committee meeting invites public comment. We welcome the opportunity as part of our continuing effort to improve our responsiveness to the needs of children, families and the community we support. To present comment, interested parties complete a Public Comment Card available at the sign-in table and deliver to the Coalition’s Executive Director in advance of the Call to Order and be present during the public comment period. All interested parties are asked to indicate whether the comment is related to the business associated with the specific agenda before the Board/Committee or if the comment is intended for consideration by the Board/Committee at a future meeting. All comments are limited to 3 minutes unless otherwise waived by majority action of the members present.
Committee Members Attendance Present: Adam Balls, Susan Mulligan, AnaLynn Jones, Grant Knowlton, Ryan Ridley, Megan Elder Via Conference Call: Anne Masterson, Nana Robertson, Gay DeLaughter Absent: Jeffrey Bauer, Kendra Cassell, Frank Taylor, Lourdes Quintana, Gay DeLaughter
Staff Present: Jennifer Grant, Melisa Paternina, Marlyn Seda, Priscilla Seppi, Maryanne Miller, Kerri Alberts, Ruth Martinez Other Attendees: Tonya Schadle
Location: 280 Hunt Park Cove, Suite 1020 Longwood, FL 32750
Agenda Item Discussion Action/Assignments Welcome and Introductions Mr. Balls– Meeting to order at 8:37 AM. All attendees introduced
themselves Ms Grant-Updates Emergency Hurricane Irma. Coalition’s continuity of operations plan, Champion Families program, recommendation about merging Coalitions, Association of ELCs visit to ELC of Seminole, most recent appeal from a provider, new hearing and vision equipment Dr. Jones-SCPS’ logistics to share with providers
Consent Items a. Approval of Meeting minutes listed on
agenda b. Approval of Organizational Chart c. Approval of Financial Statement d. Approval of Slate of Officers e. Approval of Executive Director’s
Performance Evaluation
a. Mr. Balls - Motion to approve. Mr. Knowlton-moved amendment on minutes Mr. Ridley - Seconded motion
b. Ms. Grant - Explanation of new titles and responsibilities subject to revision from Human Resources consultants. Mr. Balls-motion to approve. Mr. Ridley seconded the motion
c. Ms. Seppi – Explanation of 16-17 Match Reporting Analysis, Balance Sheet, Expenditures and Revenues, Expenditure and Child Count (VPK and SR) Group- Discussion expenditures on new technology to offer improved services. Mr. Balls-motion to approve. Ms. –DeLaughter seconded motion
d. Dr. Jones- motion to approve. Mr. Knowlton- seconded motion grant second
e. Mr. Balls- motion to approve. Mr. Ridley seconded motion
a. Minutes unanimously approved b. Organizational Chart unanimously approved c. Financial Statement unanimously approved d. Slate of Officers unanimously approved e. Executive Director’s Performance unanimously
approved.
BOARD OF DIRECTOR MEETING MINUTES October 5, 2017 at 8:30 AM
Every Early Learning Coalition of Seminole Board of Directors’ or committee meeting invites public comment. We welcome the opportunity as part of our continuing effort to improve our responsiveness to the needs of children, families and the community we support. To present comment, interested parties complete a Public Comment Card available at the sign-in table and deliver to the Coalition’s Executive Director in advance of the Call to Order and be present during the public comment period. All interested parties are asked to indicate whether the comment is related to the business associated with the specific agenda before the Board/Committee or if the comment is intended for consideration by the Board/Committee at a future meeting. All comments are limited to 3 minutes unless otherwise waived by majority action of the members present.
Minutes prepared by: Minutes approved by:
Melisa Paternina Adam Balls, Vice Chair Date
Informational Items Addition of Board Members to Coalition’s bank account
Ms. Grant- explained the need to add three board members to bank account
Public Comment None
Adjournment Mr. Balls- 9:44 AM
Early Learning Coalition of Seminole
Balance Sheet
As of 9/30/2017
Current Year Prior Year
Assets
Current Assets
Cash & Cash Equivalents
10040 Wells Fargo Business 1,549,365.92 1,132,454.09
10050 Wells Fargo Money market 39,610.18 76,086.97
10070 Wells Fargo Credit Card 172.38 173.10
Total Cash & Cash Equivalents 1,589,148.48 1,208,714.16
Accounts Receivable
12000 Accounts Rec. 1,892,912.80 1,606,320.41
Total Accounts Receivable 1,892,912.80 1,606,320.41
Prepaid Expenses
14000 Advances 289,964.82 291,142.21
14200 Prepaid Expenses 688.60 27,320.21
Total Prepaid Expenses 290,653.42 318,462.42
Total Current Assets 3,772,714.70 3,133,496.99
Total Assets 3,772,714.70 3,133,496.99
Liabilities
Short-term Liabilities
Accounts Payable
20000 A/P - Trade Payables (Sub-ledger) 1,298,900.53 1,178,610.64
Total Accounts Payable 1,298,900.53 1,178,610.64
Deferred Revenue
20010 Deferred Revenue 33,708.24 35,134.35
Total Deferred Revenue 33,708.24 35,134.35
Other Short-term Liabilities
20020 School Readiness Advance 734,635.40 550,000.00
20030 VPK Advance 1,151,045.09 827,882.72
20050 Accrued Payroll 21,440.43 4,746.85
20060 Accrued PTO 41,734.21 39,260.26
20070 Accrued Federal Income Tax 6,721.96 1,626.72
20100 Accrued Retirement Plan 16,227.06 14,126.72
20110 VPK Prepayment 428,941.11 535,136.99
Total Other Short-term Liabilities 2,400,745.26 1,972,780.34
Total Short-term Liabilities 3,733,354.03 3,186,400.33
Total Liabilities 3,733,354.03 3,186,400.33
Net Assets
Beginning Net Assets
Net Assets
30000 Net Assets 1,357.86 (724.31)
Total Net Assets 1,357.86 (724.31)
Total Beginning Net Assets 1,357.86 (724.31)
Current YTD Net Income
38,002.81 (52,179.03)
Total Current YTD Net Income 38,002.81 (52,179.03)
Total Net Assets 39,360.67 (52,903.34)
Total Liabilities and Net Assets 3,772,714.70 3,133,496.99
Date: 11/9/2017, 5:04 PM Page: 1
Early Learning Coalition of Seminole
Statement of Revenues and ExpendituresFrom 7/1/2017 Through 9/30/2017
Total Budget $ -
Original
Current Period
Actual
Current Year
Actual
% Budget
Spent
% Budget
Spent
Operating Revenue
Contracts, Grants State and
Federal
19,120,133.75 3,952,125.18 3,952,125.18 20.67% 25.00%
Contracts, Grants Local 366,240.00 62,486.10 62,486.10 17.06% 25.00%
Contracts, Grants Other 0.00 27,369.17 27,369.17
Gifts, Donations, Pledges 0.00 127.50 127.50
Investment Income 0.00 26.29 26.29
Other Income 0.00 18,334.00 18,334.00
Total Operating Revenue 19,486,373.75 4,060,468.24 4,060,468.24 20.84% 25.00%
Total Revenue 19,486,373.75 4,060,468.24 4,060,468.24 20.84% 25.00%
Expenditures
Salaries and Benefits 1,433,939.22 320,742.22 320,742.22 22.37% 25.00%
Staff Development 15,680.00 2,222.00 2,222.00 14.17% 25.00%
Professional Services 316,669.57 75,576.88 75,576.88 23.87% 25.00%
Direct Services - Child Care 16,941,367.74 3,529,154.96 3,529,154.96 20.83% 25.00%
Occupancy 113,760.88 32,355.63 32,355.63 28.44% 25.00%
Postage 2,481.34 800.00 800.00 32.24% 25.00%
Equipment Rentals 246.58 30.00 30.00 12.17% 25.00%
Supplies 17,809.87 12,093.31 12,093.31 67.90% 25.00%
Communications 9,790.60 2,484.57 2,484.57 25.38% 25.00%
Insurance 13,376.05 2,405.06 2,405.06 17.98% 25.00%
Tangible Personal Property 49,538.00 17,047.85 17,047.85 34.41% 25.00%
Quality 464,876.97 990.00 990.00 0.21% 25.00%
Travel 17,744.67 3,335.39 3,335.39 18.80% 25.00%
Other Expenses 89,092.26 23,227.56 23,227.56 26.07% 25.00%
Total Expenditures 19,486,373.75 4,022,465.43 4,022,465.43 20.64% 25.00%
Net Revenue Over Expenditures 0.00 38,002.81 38,002.81
Date: 11/9/2017, 5:30 PM Page: 1
EARLY LEARNING COALITION OF SEMINOLE - DASHBOARDYTD September 17
VPK PROGRAM - YEAR TO DATE FY 17-18 FY 16-17
Indirect Percentage 4% CAP 5.90% 4.06%
SCHOOL READINESS - YEAR TO DATE
Administrative Percentage 5% CAP 5.70% 2.63%
Direct Services Percentage 78% required 85.30% 84.05%
Match required 6% 16.00% 14.42%
Quality 22% maximum 14.70% 15.95%
School Readiness Targets and Restrictions Coalition Allocation
Award # Select Coalitions Counties Advance Allocation * Exp to Date** Balance %78% of Total Exp on
Direct ServicesAdmin
(5% max)Support, Admin & Quality (22% max)
Quality (4% min) Miami-Dade & Monroe 114,554,320
Hillsborough 44,805,971 Broward 44,307,584 Orange 38,171,700 Palm Beach 35,991,310 Pinellas 30,489,393 Duval 30,052,538
Total Statewide Total 55,185,844 607,927,228 138,954,941 468,972,287 22.9% 0.00% 0.00% 0.00% 0.00% SW FLORIDA 20,765,198 Polk 19,912,916
* The School Readiness allocation includes fraud allocations. Brevard 18,246,147 ** SR Expenditures to Date excludes advances and CCEP Big Bend REGION 17,082,033
NORTH FLORIDA 15,662,842 Seminole Manatee FL's HEARTLAND Pasco & Hernando 14,597,853
Flagler & Volusia 14,507,779 Escambia 14,275,224
Expeditures to Date NORTHWEST FLORIDA 12,199,670 RCMA 12,100,000
Remaining Balance Alachua 10,176,143 Marion 9,753,245 Manatee 9,327,793 FL's HEARTLAND 8,965,088 St. Lucie 8,824,196
15.8% 24.2% 24.4% Seminole 8,800,353 Percentage of Allocation Spent NATURE COAST 8,128,011
Okaloosa & Walton 7,936,425 IRMO 7,935,505 FL's GATEWAY 7,323,283 Lake 7,153,088 Osceola 6,640,444 Sarasota 5,370,649 Santa Rosa 3,870,527
6.73%SR118 FL's HEARTLAND Charlotte, DeSoto, Hardee, Highlands 886,779 8,965,088 2,188,622 6,776,466 24.4% 83.54% 3.07% 16.46%
85.30% 5.73% 14.70% 3.37%
7,071,079 24.2% 80.36% 6.08% 19.64% 2,256,714
Allocations Rankings
SR468 Seminole Seminole 734,635 8,800,353 1,393,921 7,406,432 15.8%
SR318 Manatee Manatee 932,882 9,327,793 10.86%
1,393,921
7,406,432
2,256,714
7,071,079
2,188,622
6,776,466
School Readiness VPK CCEP Performance
Coalition Allocation
Award # Select Coalitions Counties Advance Allocation Exp to Date Balance %Admin
(4% max) Miami-Dade Monroe 56,713,910
Broward 39,786,506
Orange 30,504,635
Hillsborough 29,712,163
Palm Beach 29,060,583
Duval 23,725,855
SW FL 19,780,300
Total Statewide Total 18,743,697 396,812,611 109,989,583 286,823,028 27.7% 4.17% Pinellas 15,258,506
North Florida 13,630,680
RCMA VPK is included in SW Florida Pasco-Hernando 12,816,449
Brevard 11,582,978
Polk 10,723,012 Seminole Polk Osceola Flagler-Volusia 10,338,625
Seminole 10,020,848
Osceola 8,132,204
Expeditures to Date Big Bend 6,835,035
Manatee 6,691,099
Remaining Balance St. Lucie 5,999,456
IRMO 5,757,257
Okaloosa-Walton 5,705,102
Lake 5,583,292
Marion 5,583,212
35.0% 31.1% 32.0% Escambia 5,245,123
Sarasota 4,807,519
NW Fla 4,520,657
Percentage of Allocation Spent Heartland 4,365,850
ALACHUA 4,349,986
Nature Coast 4,301,132
Santa Rosa 2,714,836
Gateway 2,565,801
31.1% 5.72%
32.0% 3.86%
3,332,424 7,390,588
SV388 Osceola Osceola 677,684 8,132,204 2,601,771 5,530,433
SV428 Polk Polk 117,550 10,723,012
Allocations Rankings
SV468 Seminole Seminole 385,857 10,020,848 3,506,936 6,513,912 35.0%
Voluntary Prekindergarten (VPK)
5.91%
3,506,936
6,513,912
3,332,424
7,390,588
2,601,771
5,530,433
School Readiness VPK CCEP Performance
Coalition Allocation
Award # Select Coalitions Counties Advance Allocation Exp to Date Balance %Admin
(5% max) CCEP Match
CCEP Direct Service
Minimum: 81% Palm Beach 3,150,951
Broward 2,466,765
Miami-Dade & Monroe 2,294,298
Manatee 998,449
Pinellas 952,649
Orange 918,270
Hillsborough 916,008
Total Statewide Total 15,000,000 3,607,691 11,392,309 24.1% 4.17% - Duval 764,461
IRMO 584,622
RCMA 375,563
Polk 326,170
Sarasota 284,391 Seminole Brevard St. Lucie SW FLORIDA 256,024
NORTHWEST FLORIDA 219,842
Pasco & Hernando 139,898
Expeditures to Date Brevard 126,134
Seminole 92,718
Remaining Balance St. Lucie 73,281
Marion 39,388
NORTH FLORIDA 20,118
Santa Rosa -
Osceola -
10.8% 14.8% 30.1% Lake -
FL's GATEWAY -
Percentage of Allocation Spent Okaloosa & Walton -
NATURE COAST -
FL's HEARTLAND -
Alachua -
Escambia -
Flagler & Volusia -
Big Bend REGION -
Allocations Rankings
SR468 Seminole Seminole 92,718 10,003 82,715 10.8%
Child Care Executive Partnership Funding
4.81% 95% 9,468
SR088 Brevard Brevard 126,134
SR488 St. Lucie St. Lucie 73,281
18,680
100% 22,055 22,055
14.8% 0.00%
30.1% 0.00%
100% 18,679 107,455
51,226
10,003
82,715
18,679
107,455
22,055
51,226
School Readiness VPK CCEP Performance
1 of ___ Prepared by Marlyn Seda, COO Finance Committee Action Item Thursday, November 16, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017
Executive Summary Policies Updates
OEL accepted the Coalition submission of the fiscal policies on November 21, 2017 Purpose: To align current policies with the OMB Uniform Guidance from FY14/15 to final
federal guidance with state-level considerations as of FY15/16. Based on OMB: 2 Code of Federal Regulations (CFR) Part 200 Comments, Federal Register, Vol. 78, Issue 248, December 26, 2013
o Ensure that grants are awarded based on merit o Increase focus on performance outcomes o Streamline rules governing the allocation of Federal funds o Better focus the Single Audit oversight tool to reduce waste, fraud and
abuse To comply with all applicable federal, state, and local laws and regulations and the
new approved State Child Care and Development Fund (CCDF) Plan; and OEL Agreement.
Fiscal Policies requiring alignment are as follow: 1. Travel and Business Expenses 2. Accounts Payable Management 3. Billing/Invoicing 4. Capitalized Assets and Inventory Requirements 5. Cash Management 6. Conflict of Interest 7. Disbursement Controls 8. Federal Awards Costs 9. Government Returns 10. Lobbying 11. Match (In-Kind) and Cost Sharing 12. Payroll and Related Policies 13. Procurement 14. Purchasing 15. Record Maintenance 16. Revenue Recognition 17. Suspected Misconduct
Action Requested: Approval of revised fiscal policies.
Prepared by Marlyn Seda, COO Finance Committee Action Item Thursday, November 16, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017
1 of 5 Prepared by Marlyn Seda, COO Planning & Program Committee Action Item Thursday, November 09, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017
Service Delivery Change Proposal To be Effective 07/01/2018 Executive Summary Program Assessment Activities: In 2014, the Florida Legislature approved a special pilot project to see whether specific training approaches improve how well children do in school readiness programs. The Florida Legislature has approved the project each year since then. As a result, the ELC of Seminole is no longer responsible for only managing the SR & VPK Programs, which includes the CCR&R Network, the Inclusion/Warm-Line Program, Child Eligibility and Management of Child Care Placements, but also managing the Early Learning Performance Funding Project (ELPFP). The ELPFP provides funds to continue quality enhancement services. In 2014-15, The ELC of Seminole proceeded to amend the Contract with Devereux Florida, INC addressing the new needs to deliver Early Learning Performance Funding Project (2014 Initiative). Throughout the years, the one-time initiative grows into a Statewide Project due to positive outcomes. The ELPFP has evolved every fiscal year redesigning the compensation models since then. This fiscal year, 17-18, the project gives eligible, selected child care providers and their instructors an opportunity to earn additional compensation for improving school readiness program outcomes but the Coalition will play a new instrumental part by supplementing the program with locally awarded dollars. As a strategy, this fiscal year the Coalition created an attractive supplemental packet to reduce the possibility of providers dropping from participating. The incentives include individual teacher incentive, CDA scholarships (Tuition Cost and Books), training and classroom materials to support the selected providers. Nearly 1,000 providers applied to be part of the 2017-2018 across the State. The ELC of Seminole received 27 provider applications, 23 Providers were selected as eligible to participate, and only 22 Providers decided to stay in the Program, 14 of which are in a poverty track area. The poverty track is defined as an area where at least 40 percent of the birth to 5 child population is living at or below the federal poverty level. The ELC of Seminole local participation entails a total of 105 classrooms, and 159 instructors that would receive MMCI training and Early Learning Florida coursework that could impact over 870 SR/VPK children currently enrolled at these providers or up to 2,427 children based on the providers license capacity.
Action Requested: Approval to manage program assessment activities in-house as part of Coalition’s services delivery effective July 1, 2018.
Goals: 1) implement changes quickly to comply with OEL agreement. 2) continuously increase Seminole Provider participation. 3) continue to strengthen and improve the quality enhancement programs and
activities. 4) improve coordination of services for high need providers.
2 of 5 Prepared by Marlyn Seda, COO Planning & Program Committee Action Item Thursday, November 09, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017
5) identify and provide comprehensive services to improve outcomes for providers in high need communities.
6) continue to offer the statewide pay for performance funding initiative that: increases payment rates for providers that exhibit quality. incorporates local participation in supports that improve the quality of early
learning experienced by children in the SR Program. generates statewide data used to target quality improvement.
7) increase assistance and support VPK and SR providers’ capacity to address and enhance each child’s ability to make age appropriate progress in an appropriate range of settings in the development of language and cognitive capabilities and emotional, social, regulatory and moral capacities through education in basic skills and such other skills as the Legislature may determine to be appropriate.
8) Redirect approximated $42,157.39 of Devereaux Contract cost to Early Learning Performance Funding Project program support.
9) Redirect approximated 800 hours coalition staff time of Devereaux Contract management to Early Learning Performance Funding Project program support.
Executive Summary Professional Development Support: CLASS has become a valuable tool we use to assess teacher-child interactions that drive learning. The Performance Funding Project uses CLASS assessments to improve teacher child interactions which impact education and development. Coaching, mentoring, technical assistance and professional development using MMCI are rooted in
3 of 5 Prepared by Marlyn Seda, COO Planning & Program Committee Action Item Thursday, November 09, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017
CLASS assessments. As a result, additional support would be needed to balance current coalition practices, training, and professional development to assist with the greater need to train providers on the CLASS tools.
Action Requested: Approval to procure for Professional Development Support as part of Coalition’s services delivery effective July 1, 2018.
Goals: 1) additional support to continually strengthen and improve the quality enhancement
programs activities. 2) additional support to continually improve coordination of services for high need
providers. 3) additional support to continually identify and provide comprehensive services to
improve outcomes for providers in high need communities. 4) increase professional development resources to assist with the greater need to
train providers on the CLASS tools. 5) continuously increase Seminole providers participation through other partnerships.
RFP Statement of Professional Development Needs: • MMCI (Making the Most of Classroom Interactions) trainer. To become an MMCI
trainer, the following certifications are needed: o Infant CLASS certification o Toddler CLASS certification o Pre-K CLASS certification
ELC staff teach these CLASS certifications. Plus, staff would require the Pre-K MMCI and/or Infant/Toddler MMCI TTT. Each MMCI TTT is a 3-day training.
For providers, Pre-K MMCI training is a series of 10 sessions 2 hours each, and Infant/Toddler MMCI is a series of 12 sessions 2 hours each.
• STEAM training (Science, Technology, Engineering, Art, Math)-series of 3 trainings. Use STEAM training to incorporate CLASS concepts of concept development, quality of feedback and language modeling.
• Parent/Provider quarterly newsletters
• Quarterly provider meetings
• Professional Development Day
• Early Childhood Conference Rationale and Approach: The anticipated benefit of implementing these changes will be to enhance local quality services programs activities further and support the changes of the Early Learning
4 of 5 Prepared by Marlyn Seda, COO Planning & Program Committee Action Item Thursday, November 09, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017
Performance Funding Project (ELPFP) into the existing statewide system building up and making available more resources. The benefits of the changes will continue to support the Coalition core responsibilities’ of optimal child development, including improved school readiness and achievement, improved family economic self-sufficiency, seamless systems of care and support for families and enhanced early childhood systems of care. The Coalition program assessment staffing plan includes three professional staff that will function as a team within the Coalition. The program assessment team shall include a program manager responsible for the over-sight and day-to-day management of the program assessment and for quality improvement activities related to the assessment tool, as well as other duties to support service delivery in coordination with the Director of Quality Improvement program. Two staff responsible for programmatic assessments activities, and training. Program assessment staff will report to the Chief Operating Officer. Job Descriptions will be posted no later than April 2018 and preferential treatment would be provided to current vendor staff who are currently performing these tasks. Further transition discussion will be presented at the next P&P meeting. The Coalition would procure for Professional Services as follows:
RFP - Schedule of Event and Deadlines
Request for Proposal Released and Advertised
February 5-17, 2018
3:00 pm
280 Hunt Park Cove, Longwood, FL 32750-7567
Sanford Herald (Ad on the 10), and www.seminoleearlylearning.org (Ad on the 5th)
Notice of Intent to Submit a Proposal due
February 21, 2018
3:00 pm
280 Hunt Park Cove, Longwood, FL 32750-7567
or to: [email protected]
All written inquiries to be received by the Coalition
February 26, 2018
Noon 280 Hunt Park Cove, Longwood, FL 32750-7567 or to: [email protected]
Proposer’s Conference (Coalition will respond to written inquiries received by February 29)
February 28, 2018
1:30-3:00PM
280 Hunt Park Cove, Longwood, FL 32750-7567
Coalition’s responses to inquiries will be in writing and posted on website at www.seminoleearlylearning.org or mailed upon request.
Coalition issues responses to inquiries raised at the Conference
March 01, 2018
Coalition’s responses to inquiries will be in writing and posted on website at www.seminoleearlylearning.org or mailed upon request.
5 of 5 Prepared by Marlyn Seda, COO Planning & Program Committee Action Item Thursday, November 09, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017
Sealed Proposals must be received by the Coalition
April 2, 2018 3:00PM 280 Hunt Park Cove, Longwood, FL 32750-7567
Opening of Proposals
April 2, 2018 4:00PM 280 Hunt Park Cove, Longwood, FL 32750-7567
Meeting of a taskforce composed at a minimum of three Coalition members (as their availability allows)
TBD (Date will be posted in website)
280 Hunt Park Cove, Longwood, FL 32750-7567
www.seminoleearlylearning.org
Posting/Protest Period
Immediately after Decision/72 hours
280 Hunt Park Cove, Longwood, FL 32750-7567
And at www.seminoleearlylearning.org
Coalition Board ratification of selected vendor
June Meeting (TBD)
8:30 AM
TBD
*Pre-contract meetings with selected vendor
TBD 280 Hunt Park Cove, Longwood, FL 32750-7567
*Coalition Board Approval of Contract
June meeting
N/A 280 Hunt Park Cove, Longwood, FL 32750-7567
*Anticipated effective date of Contract
July 1, 2018
References: Office of Early Learning Agreement Early Learning Performance Funding Project Guidance Devereux Contract
1 of 5 Prepared by Marlyn Seda, COO Planning & Program Committee Action Item Thursday, November 09, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017
Provider Business Practice/Leadership and Support Training Proposal
Executive Summary:
In April 2017, the Florida Office of Early Learning (OEL) created the Single Statewide Information System (SSIS) or the Provider Services Portal. The use of this portal is required and is an element of both School Readiness and Voluntary Prekindergarten contracts. The portal is used to process provider applications, agreements and attendance records from the Provider Portal. It allows providers to complete a provider profile which then populates the information to generate the School Readiness or VPK contracts.
As a result, the Coalition has identified many provider deficiencies like the lack of childcare business organizational and technical skills to successfully deliver services as described by law. The Coalition has noticed while conducting field visits and contract monitoring that providers are struggling with managing organizational change such as technology and program accountability.
In consideration of these imminent changes, the Coalition recognizes that to maximize the effectiveness of changes providers require more support.
Action Requested: Approval to procure for professional services support to offer providers training on childcare business practices, responsibilities’ and leadership.
Goals and Statement of Professional Services:
1) implement changes quickly to comply with OEL agreement.
2) offer support factors in the following areas:
a. understand contractual obligations per requirements,
b. grasp the significance of the government laws and regulations,
c. effective hiring and staff retention strategies,
d. development of policies and process aligned to contract requirements, for example, staff/parent manuals, attendance, expulsion and dismissal, incident reporting and remaining within ratios to name a few,
e. budgeting, marketing, time and staff management techniques,
f. how to deal with challenging with families.
2 of 5 Prepared by Marlyn Seda, COO Planning & Program Committee Action Item Thursday, November 09, 2017 at 8:30 am Consent Agenda Item: Board of Directors Meeting – Thursday, December 7, 2017 Rationale and Approach:
The anticipated benefit of offering this type of support to the providers will be to improve business function performance by helping owners/directors to recognize the problems and difficulties associated with lack of knowledge regarding childcare business practices and leadership.
The benefits of the small business practices and leadership will continue to support the Coalition core responsibilities’ of enhancing high-quality education, including improved SR/VPK provider delivery of services. The benefits of the training shall assist the providers in creation and development of collaborative work, business structure, and a guided process that would provide a greater ability to manage complex operations, and flexibility to respond to changing situations which constantly occur in this field.
Child care is a unique business that requires owners to have a clear understanding of the many governance laws, regulations, accountability and processes to successfully deliver a high-quality early learning opportunities.
More detailed information will be presented at the Board of Director meeting scheduled for December 2017.
Annual Certification of Compliance with Conflict of Interest Policy
Purpose: This Code of Ethics establishes standards for the Early Learning Coalition of Seminole Board of Directors’ conduct that will assure the highest level of public service. Recognizing that compliance with any ethical standards rests primarily on personal integrity, and recognizing in general the integrity of Board members, it nevertheless sets forth those acts or omissions of acts that could be deemed injurious to the general mission of the Early Learning Coalition of Seminole. This Code of Ethics is not intended, nor should it be construed as, an attempt to unreasonably intrude upon the individual Board member’s right to privacy and the right to participate freely in a democratic society and economy. Pursuant to §200.112 Conflict of interest, Subpart B and s. 496.4055(2), Florida Statutes, Early Learning Coalition of Seminole has adopted a policy regarding conflict of interest transactions. All directors, officers, and trustees of the charitable organization hereby certify compliance with the adopted policy. Section III.4. Membership Terms – Coalition Bylaws III.4.1. Each voting member, for the purposes of section 112.3143(3)(a), is considered a local public officer and must disclose, in accordance with the provisions of section 112.3143(3)(a), the nature and extent of any conflict of interest and abstain from voting or participating when a conflict of interest exists. __________________________________________ Print Name _________________________________________ Date: __________________ Signature __________________________________________ Date: __________________ Witness Conflict of Interest Policy Included
Board of Directors Meeting Early Learning Coalition of Seminole, Longwood, FL
December 7, 2017 - 8:30 a.m. to 10:45 a.m. or until business is completed
I. Call to Order, Determination of Quorum, Introductions and Acceptance of Agenda
Adam Balls, Vice Chair
II. Consent Agenda Items a. Approval of October 5, 2017 Meeting Minutes b. Financial Statement: Finance Committee c. Fiscal Policies: Finance Committee d. Service Delivery Changes: Planning and Program
Committee e. Provider Business Practice/Leadership and Support
Training: Planning and Program Committee
Adam Balls, Vice Chair
Marlyn Seda, Chief Operating Officer
III. Action Items a. Parent Copayment of 43.48% Decrease b. Provider Rates of 4% Average Increase c. Gold Seal Rate Increase from 15.38% to 20%
Marlyn Seda, Chief Operating Officer
IV. Discussion Items a. MKA Independent Annual Audit Report – Draft b. Annual Certification of Compliance with Conflict of
Interest Policy
W. Ed Moss, Jr., Moss Krusick & Assoc
Marlyn Seda, Chief Operating Officer
V. Informational Items a. Coalition’s Merger – Final Recommendation b. AELC State Priorities c. Legislative Updates
• HB 543 and SB 1146: Books to Babies Pilot Project • Governor Scott's Securing Florida's Future Budget
Jennifer L. Grant, Chief Executive Officer
VI. Old Business None
Adam Balls, Vice Chair
VII. New Business Next Board Meeting on March 7, 2017, at the Offices of the Early Learning Coalition of Seminole
Adam Balls, Vice Chair
VIII. Public Comment Adam Balls, Vice Chair
IX. Adjourn Adam Balls, Vice Chair Every Early Learning Coalition of Seminole Board of Directors’ or committee meeting invites public comment. We welcome the opportunity as part of our continuing effort to improve our responsiveness to the needs of children, families and the community we support. To present comment, interested parties complete a Public Comment Card available at the sign-in table and deliver to the Coalition’s Executive Director in advance of the Call to Order and be present during the public comment period. All interested parties are asked to indicate whether the comment is related to the business associated with the specific agenda before the Board/Committee or if the comment is intended for consideration by the Board/Committee at a future meeting. All comments are limited to 3 minutes.
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Policy: Conflict of Interest Revision Date: Revised by:
November 20, 2017 M. Seda, COO
Effective Date: July 1st, 2017 Board Approval Date:
December 7, 2017
Conflict of Interest During business, situations may arise in which the Coalition decision-maker has a conflict of interest, or in which the process of deciding may create an appearance of a conflict of interest. All board members, the Chief Executive Officer, and employees have an obligation to:
1. Avoid conflicts of interest, or the appearance of conflicts, between their interests and those of the Coalition in dealing with outside entities or individuals,
2. Disclose real and apparent conflicts of interest to the Board of Directors, and 3. Refrain from participation in any decisions on matters that involve an actual
conflict of interest or the appearance of a conflict. What are the goals for these Conflict of Interest policies? The Coalition’s policies will
1. Disclose in writing any potential conflicts of interest. [2 CFR Part 200.112] 2. Maintain written standards for handling instances of conflict of interests for
employees/others impacted by procurement activities. [2 CFR Part 200.318] What Constitutes a Conflict of Interest? A potential conflict of interest arises when a board member, the Chief Executive Officer, or employee involved in deciding:
• Is, or has an immediate family member, or owns a business entity able to benefit (directly or indirectly) from his/her dealings with the Coalition or person conducting business with the Coalition.
• Is, or has direct or indirect ownership of more than five (5) percent of the total assets or capital stock, cumulatively, of one or more of the proscribed sources of income. “Proscribed sources of income” are derived from interests in the design or delivery of the VPK or SR program.
• During the prior two (2) years, more than five (5) percent of the gross income of the Coalition member, relative, or owned business entity was derived, cumulatively, from one or more proscribed sources of income.
(For more information, please refer to paragraphs (1)(d) 1. and 2. and (e) of Florida Administrative Code 6M-9.110). The Coalition defines an “Immediate Family Member” the same as Florida Statute defines “relative” in the next section. Voting Conflicts Florida Statue s. 112.3143(1)(c) defines “Relative” as:
1) any father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, or daughter-in-law.
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2) “Business associate” means any person or entity engaged in or carrying on a business enterprise with the Coalition employee, officer, or board member, or employee in a partnership, joint venture, corporate shareholder where the shares of such corporation are not listed on any national or regional stock exchange, or co-owner of property. All employees and directors of Early Learning Coalition of Marion Seminole, Inc. owe a duty of loyalty to the Coalition. This duty necessitates that in serving the Coalition they act solely in the interests of the Coalition, not in their personal interests or in the interests of others. The persons covered under this policy shall hereinafter be referred to as “interested persons.” Interested persons include all members of the Board of Directors and all employees, as well as persons with the following relationships to directors or employees: 1. Spouses or domestic partners 2. Brothers and sisters 3. Parents, children, grandchildren, and great-grandchildren 4. Spouses of individuals listed in 2 and 3 5. Children of individuals listed in 2 6. Corporations, partnerships, limited liability companies (LLCs), and other
forms of businesses in which an employee or director, either individually or in combination with individuals listed in 1, 2, 3, or 4, collectively possess a 35% or more ownership or beneficial interest (based on the IRS definition of disqualified persons in the Internal Revenue Code (IRC) section 4958.)
7. Other relationships such as close friendships may also cause a conflict of interest. These will be evaluated on a case-by-case situation.
Conflicts of interest arise when the interests of an interested party may be seen as competing with those of the Coalition. Conflicts of interest may be financial (where an interested party benefits financially directly or indirectly) or non-financial (e.g., seeking preferential treatment, using confidential information). Examples of conflicts of interest include, but are not limited to, situations in which a board member, the Chief Executive Officer, or an employee:
1. Negotiates or approves a contract, purchase/sale, or lease on behalf of the Coalition and has a direct or indirect interest in, or receives personal benefit from, the entity or individual providing the goods or services;
2. Employs or approves the employment of, or supervises a person who is an immediate family member of a board member, Chief Executive Officer, or employee;
3. Sells products or services in competition with the Coalition; 4. Uses the Coalition’s facilities, other assets, employees, or other resources
for personal gain;
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5. Receives a substantial gift from a vendor, if the board member, the Chief Executive Officer, or an employee is responsible for initiating or approving purchases from that vendor.
Procurement of Goods or Services Conflict of Interest Conflict of interest refers to actions or decisions that are not in the best interest of the Coalition. These may include, but are not limited to:
1. Performing non-company work during regular work hours. 2. Use of company techniques, materials, equipment, supplies, and
employees for personal or non-company reasons or projects. 3. Involvement in agreements or contracts with suppliers, vendors, and job
applicants, which result in a personal financial gain, reward, special status or personal favors.
4. Using the employee’s, board member, or Coalition agent’s position with the Coalition to enhance current position, status, or financial gain at the expense of, or to the detriment of the Coalition.
5. Officers, employees, and agents were soliciting or accepting gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, acceptable situations are those in which the financial interest is not substantial, or the gift is an unsolicited item of nominal value. Reference 2 CFR Part 200.318 (c)(1).
6. Organizational conflicts of interest that occur because of relationships with a parent, affiliate or subsidiary organization. Due to interconnected nature of program operations, processes, and benchmarks, a non-Federal entity like OEL is unable (or may appear to be unable) to operate on an independent or impartial basis in conducting a procurement action involving a related organization, such as an ELC. Reference 2 CFR Part 200.318(c)(2).
If the employee, board member, or Coalition agent is not sure about a situation, it is their responsibility to talk with the Chief Executive Officer to clarify their role and the Coalition's position regarding their condition. Where a conflict of interest is evidently present, it is the employee’s, board member’s, or Coalition agent’s responsibility to act in the best interest of the Coalition in handling the situation and to report the resolution of the problem to management. Disclosure Requirements The board member, Chief Executive Officer employee, or vendor who believes that he/she may be perceived as having a conflict of interest in a discussion or decision must disclose that conflict in writing to the group making the decision. Most concerns about conflicts of interest may be resolved and appropriately addressed through prompt and complete disclosure [2 CFR Part 200.112].
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Therefore, the Coalition requires the following:
• On an annual basis, all members of the Board of Directors, the Chief Executive Officer, employees and vendors with purchasing and hiring responsibilities or authority shall inform, in writing, the Chief Executive Officer and the chair of the Board of Directors, of all reportable conflicts.
• Before the preparation of the disclosure statements, the finance department shall distribute a list of all vendors with whom the Coalition has transacted business at any time during the preceding year, along with a copy of the disclosure statement, to be completed by the first Board meeting of each fiscal year. In addition, each person completing the disclosure statement will be asked to list the names of all businesses that he/she (or any member of her/his immediate family) are affiliated with, that it is possible the Coalition may consider for future business dealings.
• The Chief Executive Officer shall review all forms completed by employees, and the Executive Committee shall review all forms completed by Board of Directors and the Chief Executive Officer, and determine appropriate resolution by the next section of this policy, if applicable.
• If a conflict arises during the year, the employee or board member will immediately notify the Chief Executive Officer who will determine the appropriate resolution.
• Prior to management, board, or committee action on a contract or transaction involving a conflict of interest, a staff, director, or committee member having a conflict of interest and who is in attendance at the meeting shall disclose all facts material to the conflict of interest. Such disclosure shall be reflected in the minutes of the meeting.
• A staff, director, or committee member who plans not to attend a meeting at which he or she has a reason to believe that the management, board, or committee will act on a matter in which the person has a conflict of interest shall disclose to the chair of the meeting all facts material to the conflict of interest. The chair shall report the disclosure at the meeting and the disclosure shall be reflected in the minutes of the meeting.
• A person who has a conflict of interest shall not participate in or be permitted to hear management’s, the board’s, or the committee’s discussion of the matter except to disclose material facts and to respond to questions. Such person shall not attempt to exert his or her personal influence with respect to the matter.
• A person who has a conflict of interest with respect to a contract or transaction that will be voted on at a meeting shall not be counted in determining a quorum for purposes of the vote. The person having a conflict of interest may not vote on the contract or transaction and shall not be present in the meeting room when the vote is taken, unless the vote is by secret ballot. Such person’s ineligibility to vote and abstention from voting shall be reflected in the minutes of the meeting. For purposes of this
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paragraph, a member of the Board of Directors of the Coalition has a conflict of interest when he or she stands for election as an officer or for re-election as a member of the Board of Directors.
• If required by Federal awarding agencies, the Coalition will notify those agencies in writing of any potential conflict of interest. (2 CFR Part 200.112, Conflict of interest)
• The Coalition will provide additional training as needed, and will document annual training processes completed by board members and staff.
When a conflict is identified, the approval for services will need to be approved by two thirds vote of the board. Anyone with a conflict must abstain from any vote in which they have a conflict of interest. Such member shall, prior to the vote being taken, publicly state to the board the nature of the member’s interest in the matter from which he or she is abstaining from voting. Within 15 days after the vote occurs, disclose the nature of his or her interest by using Form 8B included below, as a public record in a memorandum filed with the individual responsible for recording the minutes of the meeting, who shall incorporate the memorandum in the minutes. (Fla. Stat. 112.3143). Any related party contracts that are approved by the board will disclosed in writing to the Office of Early Learning along with the minutes of the approval and Form 8B. If the contract is above $25,000 it will need approval from the Office of Early Learning. (Fla. Stat. 1002.84(20) & 2 CFR Part 200.112). Resolution of Conflicts of Interest All real or apparent conflicts of interest shall be disclosed to the Executive Committee and the Chief Executive Officer of the Coalition. Conflicts shall be resolved as follows:
• The Chief Executive Officer shall be responsible for making all decisions concerning resolutions of conflicts involving employees, subject to the approval of the Executive Committee.
• The Executive Committee shall be responsible for making all decisions about resolutions of conflicts involving the Chief Executive Officer and other members of the board.
• The chair of the committee shall be responsible for making all decisions concerning resolutions of conflicts involving the Executive Committee members.
• The full board shall be responsible for making any decisions regarding resolutions of the conflict involving the chair of the Executive Committee.
The Board of Directors, Chief Executive Officer, or Coalition employees may appeal the decision that a conflict (or appearance of a conflict) exists as follows:
• A conflict appeal must be directed to the chair of the board.
• Appeals must be made within 30 calendar days of the initial determination.
• Resolution of the appeal shall be made by a vote of the full Board of Directors.
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• Board members who are the subject of the appeal, or who have a conflict of interest concerning to the matter of the appeal, shall abstain from participating in, discussing, or voting on the resolution, unless their discussion is requested by the remaining members of the board.
Disciplinary Action for Violations of this Policy Failure to comply with the standards contained in this policy will result in disciplinary action that may include termination, referral for criminal prosecution, and reimbursement to the Coalition or the government for any loss or damage arising from the violation. As with all matters involving disciplinary action, principles of fairness will apply. Any employee charged with a violation of this policy will be allowed explaining her/his actions before disciplinary action is taken. Disciplinary action will be taken:
1. against any employee who authorizes or participates directly in actions that are a violation of this policy.
2. against any employee who has intentionally failed to report a violation or deliberately withheld relevant and material information concerning a violation of this policy.
3. against any board member or Chief Executive Officer who attempts to retaliate, directly or indirectly, or encourages others to do so against any employee who reports a violation of this policy.
A board member who violates this policy will be removed from the board. For more details on state statutory instructions, please refer to OEL’s Program Guidance, Related Party Disclosures.
For more information on conflicts of interest: • See the Florida Commission on Ethics Guide to the Sunshine Amendment and
Code of Ethics for Public Officers and Employees. • See the Florida Commission on Ethics Overview of Laws relating to Gifts. • See the Florida Commission on Ethics Overview of Laws of Honoraria. • See OEL’s Uniform Guidance 2 CFR Part 200, Policy updates for Conflicts of
Interest.
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Executive Summary and Recommendation Parent Copayment Decrease by 43.48%, Provider Rates Increase Average of 4%
and Gold Seal Rate Increase to 20%
Currently No Waitlist – Open Enrollment
20 Families have applied - 15 Waitlisted
Since July1st a total of 569 School Readiness parent enrollment invitations were sent out.
FY 16-17, the Coalition had to de-obligate $1.050 million back to the State due to being under-spent.
• In order to offset some of these funds, provider payment rate of 11% average increase was implemented. Although, the initial plan was a 17% increase approved by the Board. After the submission of the request to OEL, it was rejected as it was considered to be an aggressive increase.
FY 15-16, the Coalition had to de-obligate $2.225 million back to the State due to being under-spent.
• In order to offset some of these funds, a three month, temporary provider payment rate increase was implemented.
Before 16-17, the last time a provider rate increase was implemented was in 2014, and it was a minimal rate increase at just 4%. The last increase prior to 2014 was in 2006.
The current provider payment rates for all age groups are much lower than the 75th percentile market rate for Seminole County.
• Seminole County payment rates for the infant and toddler age groups are significantly lower than the surrounding counties and similar size counties - even though the market rate in Seminole County is much higher.
FY 17-18, the Coalition will not be de-obligating another $1 million back to the State, based on current projections. The Coalition have been proactive as maintaining open enrollment during this period. Increasing enrollment would not be enough to spend all dollars. This year the Coalition spent in enrollment from prior year NOA $615,000.
Fdcn C INF TOD 2YR PR3 PR4 PR5 SCH TotalBG1 21 61 66 52 38 25 113 376BG3 7 5 9 12 10 3 16 62BG3R 1 4 6 6 3 16 36BG3W 4 1 3 1 9BG5 1 1 1 3BG8 30 131 164 189 178 93 376 1,161SR Total 62 199 246 260 232 125 523 1647CCPP 2 1 1 3 1 1 11 20VPK 5 2887 1090 3,982
Current Enrollment
Otherwise the Coalition had to de-obligate $1.665 million back to the State due to being under-spent.
Action Requested: - Approval to Decrease Parent Copayment by 43.48% - Approval to Increase Provider Payment Rates by an average of a 4% - Approval to Increase Provider Gold Seal Rate to 20%
Prepared by Marlyn Seda, COO Board of Director Meeting Action Item Thursday, December 7, 2017 at 8:30 am
RODNEY J. MACKINNON
EXECUTIVE DIRECTOR, OFFICE OF EARLY LEARNING
250 MARRIOTT DRIVE • TALLAHASSEE, FL 32399 • 850-717-8550 • Toll Free 866-357-3239 • www.FloridaEarlyLearning.com
ADDENDUM TO REPORT RECOMMENDING CHANGES TO THE NUMBER AND LOCATIONS OF EARLY LEARNING COALITIONS
After further discussion with the Florida Legislature, the Office of Early Learning recommends changes to the number and location of early learning
coalitions, to be no more than 25. Implementing this reduction can be accomplished by (1) defunding the merged coalition in the General Appropriations
Act; (2) redistributing funds accordingly; and (3) recognizing coalitions’ 501(c)3 status, guiding their boards through board mergers and taking on services
within the new coalitions. The Office of Early Learning would administer the transfer of data and assets paid for by School Readiness Program and/or
Voluntary Prekindergarten Education Program funding. The new coalitions would be required to submit revised coalition plans (see Section 1002.85,
F.S.) to the Office of Early Learning for approval. The Office of Early Learning proposes the following eight merger recommendations, which will result in
25 early learning coalitions.
Recommendation One – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Indian River, Martin,
and Okeechobee counties from the Early Learning Coalition of Indian River, Martin, and Okeechobee Counties to the Early Learning Coalition of St. Lucie
County.
School Readiness VPK
Children Served Waitlist Total Admin %
Admin Expenditures
Direct Service Expenditures
Children Served Admin %
Admin Expenditures
Direct Service Expenditures
St. Lucie 2,169 715 2,884 4.51% 403,820 7,240,277 2,617 2.71% 154,242 5,699,867
IRMO 2,160 455 2,615 3.92% 304,661 6,077,319 2,381 3.79% 202,819 5,347,895
Total 4,329 1,170 5,499 $708,481 $13,317,596 4,998 $357,061 $11,047,761
Recommendation Two – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Dixie and Gilchrist
counties from the Early Learning Coalition of the Nature Coast to the Early Learning Coalition of Alachua County. Administrative cost percentages shown
are for the Early Learning Coalition of the Nature Coast as a whole.
School Readiness VPK
Children Served Waitlist Total Admin %
Admin Expenditures
Direct Service Expenditures
Children Served Admin %
Admin Expenditures
Direct Service Expenditures
Alachua 2,146 243 2,389 4.46% 459,719 8,375,582 1,958 3.76% 157,890 4,193,967
Dixie 110 3 113 4.27% 7,888 130,585 43 3.88% 9,627 240,183
Gilchrist 92 5 97 4.27% 25,064 453,290 133 3.88% 14,114 308,529
Total 2,348 251 2,599 $492,671 $8,959,457 2,134 $181,631 $4,742,679
Pam Stewart Commissioner of Education
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Recommendation Three – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Levy County from
the Early Learning Coalition of the Nature Coast to the Early Learning Coalition of Marion County. Administrative cost percentages shown are for the
Early Learning Coalition of the Nature Coast as a whole.
School Readiness VPK
Children Served Waitlist Total Admin %
Admin Expenditures
Direct Service Expenditures
Children Served Admin %
Admin Expenditures
Direct Service Expenditures
Marion 2,459 227 2,686 4.02% 374,994 7,408,437 2,545 3.99% 205,824 5,153,415
Levy 395 21 416 4.27% 70,835 1,349,735 333 3.88% 26,901 600,365
Total 2,854 248 3,102 $445,829 $8,758,172 2,878 $232,725 $5,753,780
Recommendation Four – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Citrus County from
the Early Learning Coalition of the Nature Coast to the Early Learning Coalition of Pasco and Hernando Counties. Administrative cost percentages shown
are for the Early Learning Coalition of the Nature Coast as a whole.
School Readiness VPK
Children Served Waitlist Total Admin %
Admin Expenditures
Direct Service Expenditures
Children Served Admin %
Admin Expenditures
Direct Service Expenditures
Pasco-Hernando
3,710 746 4,456 2.79% 404,501 11,702,022 5,632 4.00% 482,829 12,056,780
Citrus 807 39 846 4.27% 142,916 2,502,991 863 3.88% 69,323 1,810,618
Total 4,517 785 5,302 $547,417 $14,205,013 6,495 $552,152 $13,867,399
Recommendation Five – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Sumter County from
the Early learning Coalition of the Nature Coast to the Early Learning Coalition of Lake County. Administrative cost percentages shown are for the Early
Learning Coalition of the Nature Coast as a whole.
School Readiness VPK
Children Served Waitlist Total Admin %
Admin Expenditures
Direct Service Expenditures
Children Served Admin %
Admin Expenditures
Direct Service Expenditures
Lake 1,949 353 2,302 4.61% 332,004 5,741,681 2,427 3.92% 206,071 5,262,498
Sumter 530 31 561 4.27% 104,269 1,951,127 510 3.88% 38,730 1,128,557
Total 2,479 384 2,863 $436,273 $7,692,808 2,937 $244,801 $6,391,054
3
Recommendation Six – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Osceola County from
the Early Learning Coalition of Osceola County to the Early Learning Coalition of Orange County.
School Readiness VPK
Children Served Waitlist Total Admin %
Admin Expenditures
Direct Service Expenditures
Children Served Admin %
Admin Expenditures
Direct Service Expenditures
Orange 8,787 1,756 10,543 4.20% 1,624,620 31,348,632 13,014 4.00% 1,139,497 28,488,600
Osceola 1,719 524 2,243 4.31% 294,462 5,467,926 3,522 3.92% 293,338 7,480,446
Total 10,506 2,280 12,786 $1,919,082 $36,816,558 16,536 $1,432,835 $35,969,046
Recommendation Seven – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Santa Rosa County
from the Early Learning Coalition of Santa Rosa County to the Early Learning Coalition of Okaloosa and Walton Counties.
School Readiness VPK
Children Served Waitlist Total Admin %
Admin Expenditures
Direct Service Expenditures
Children Served Admin %
Admin Expenditures
Direct Service Expenditures
Okaloosa-Walton
1,615 174 1,789 4.18% 323,256 6,311,088 2,483 3.84% 204,442 5,318,136
Santa Rosa 797 164 9,61 4.72% 183,506 3,073,811 1,231 2.52% 64,363 2,549,116
Total 2,412 338 2,750 $506,762 $9,384,898 6,091 $268,805 $7,867,252
Recommendation Eight – Transfer funding and responsibility for implementing comprehensive school readiness and VPK services for Nassau, Baker,
Bradford, Clay, Putnam and St. Johns counties from the Early Learning Coalition of North Florida to the Early Learning Coalition of Duval County.
School Readiness VPK
Children Served Waitlist Total Admin %
Admin Expenditures
Direct Service Expenditures
Children Served Admin %
Admin Expenditures
Direct Service Expenditures
Duval 7,398 3,997 11,395 2.92% 886,308 24,003,395 10,007 4.00% 901,527 22,538,183
North Florida
3,663 724 4,387 4.29%
656,580 12,148,530 5,808 3.48% 445,502 12,799,274
Total 11,061 4,721 15,782 $1,542,887 $36,151,925 15,815 $1,347,029 $35,337,457
Florida Office of Early Learning
http://www.floridaearlylearning.com/Articles/governor_scotts_securing_floridas_future_budget_invests_in_floridas_youngest_students_and_their_famili… 1/2
Governor Scott's Securing Florida's Future Budget Invests inFlorida's Youngest Students and their Families11/14/2017
FOR IMMEDIATE RELEASE Contact: Communications Office 850-717-8604
GOV. SCOTT’S SECURING FLORIDA’S FUTURE BUDGET INVESTS IN FLORIDA’S YOUNGESTSTUDENTS AND THEIR FAMILIES
TALLAHASSEE, Fla. – Governor Scott announced today that the 2018-2019 Securing Florida’sFuture budget recommends $1.1 billion for the Office of Early Learning, an increase of $31.3 million.These investments will help ensure the future of early childhood education and care for Floridafamilies.
Governor Scott said, “As a father and grandfather, I know firsthand how important early learning iswhen it comes to preparing children for success in school and beyond. The investments we aremaking will ensure our youngest learners have access to high quality learning.”Budget highlights
- Record $408.4 million for the Voluntary Prekindergarten (VPK) Education Program: Morethan 163,000 children were enrolled last year in the state’s free VPK program, which prepares4-and 5-year-olds for kindergarten. The Governor’s budget includes an $11.6 million increase,raising the base student allocation $50 per child in the VPK school-year program (from $2,437to $2,487) and $43 per child in the summer program (from $2,080 to $2,123).
- $630.9 million for the School Readiness Program: The program helps eligible low-incomefamilies get child care so parents can work or attend training and/or education programs to beable to work. Florida served more than 203,000 children in the program last year. TheGovernor’s budget includes an increase of $7 million to serve approximately 1,200 morechildren statewide.
- $15.5 million for Early Learning Performance Funding: Performance-based fundingimproves outcomes for children in School Readiness programs by providing special trainingand incentives to child care providers and instructors.
- $10 million for T.E.A.C.H.: This statewide early childhood scholarship program helps childcare center teaching staff, preschool teachers and providers earn certifications and degreeswhile they continue to work in early childhood and school-age care settings. The educationlevel of child care providers is a critical indicator of early child care quality.
Rodney MacKinnon, executive director of the Office of Early Learning, said, “Florida’s childrenstart getting ready for kindergarten at birth. Governor Scott’s budget reflects his understanding of the
12/6/2017 Florida Office of Early Learning
http://www.floridaearlylearning.com/Articles/governor_scotts_securing_floridas_future_budget_invests_in_floridas_youngest_students_and_their_famili… 2/2
importance of early learning. At the Office of Early Learning we work each day to ensure Florida’syoungest children have access to quality programs and enriching learning environments.”
David Lawrence Jr., chair of The Children’s Movement of Florida, said, “The Governor’s earlylearning budget plan is a good next step toward helping more children get ready for school and life.We’ve got quite a distance to go in ensuring high-quality programs for all children, but the Governor’scommitment gets us closer.”
Matt Guse, CEO of the Early Learning Coalition of the Big Bend Region and chair of Florida’sAssociation of Early Learning Coalitions, said, “The families we serve and the child care providerswe partner with will all benefit from increased dollars and resources. Thank you, Governor Scott, foryour continued commitment to Florida’s families.”
Adrian Alfonso, board chair of the Early Learning Coalition of Miami-Dade/Monroe, said, "TheEarly Learning Coalition of Miami Dade and Monroe applaud Governor Scott. His recommendationsclearly acknowledge the need to ensure children enter school ready to succeed.”
Roy Keister, president of the Florida Association for Child Care Management, said, “As a childcare provider and president of a statewide provider organization, I recognize the Governor’sinvestment in early learning and we, the association, appreciate his commitment to our mission of life-long learning.”
Theresa Little, early learning director of the Diocese of St. Augustine, said, “Early learningsupports families and children. I am excited by the remarks and commitments made by ourGovernor.”
###
The budget in its entirety is available athttp://www.SecuringFloridasFutureBudget.com.
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to the Books to Babies Pilot Project; 2
requiring the Office of Early Learning to establish 3
the Books to Babies Pilot Project in Seminole and 4
Orange Counties to provide resources to parents 5
relating to emergent literacy skills; requiring the 6
office to oversee implementation of the pilot project; 7
requiring the office to select an organization that 8
meets specified criteria to implement the pilot 9
project; providing requirements for the use of pilot 10
project funds; requiring the organization to annually 11
provide a report to the office, the Early Learning 12
Coalitions of Orange and Seminole Counties, the 13
Governor, the President of the Senate, and the Speaker 14
of the House of Representatives; requiring the office 15
to allocate funds for the pilot project; requiring the 16
Orange and Seminole County School Districts to provide 17
matching funds for the pilot project; providing an 18
effective date. 19
20
Be It Enacted by the Legislature of the State of Florida: 21
22
Section 1. (1) The Office of Early Learning shall 23
establish the 3-year Books to Babies Pilot Project in Seminole 24
and Orange Counties to assist children in developing emergent 25
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literacy skills. 26
(a) The Office of Early Learning shall consult the Early 27
Learning Coalition of Orange County, the Early Learning 28
Coalition of Seminole, and the Seminole and Orange County School 29
Districts to implement the pilot project. The office shall 30
oversee the implementation of the pilot project. 31
(b) The Office of Early Learning shall select a local 32
organization that is a not-for-profit corporation, qualified as 33
charitable under s. 501(c)(3) of the Internal Revenue Code, that 34
provides books and resources to parents of newborns, parent 35
education on early literacy skills, parent and child playgroups, 36
and case management services to families, such as Great Start of 37
Seminole County or another similarly qualified local 38
organization, to implement the pilot project. 39
(2) The organization selected by the Office of Early 40
Learning must use the funds provided for the pilot project to 41
provide: 42
(a) Books and resources to parents of newborns, including 43
hospital gift bags to new parents that consist of books for the 44
baby, educational information for the parents, and a schedule of 45
events organized through the program. 46
(b) Information on early literacy skills, child 47
development, and the nurturing of infants and toddlers. 48
(c) Structured playgroups for parents and children to play 49
and learn. 50
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(d) Case management services to families, including 51
assistance through home visits. 52
53
The organization is encouraged to engage in community outreach 54
efforts to local community service organizations for the purpose 55
of improving the availability and effective delivery of pilot 56
project resources. 57
(3) By December 31 of each year the organization provides 58
services through the pilot program, the organization shall 59
submit an accountability report to the Office of Early Learning, 60
the Early Learning Coalition of Orange County, the Early 61
Learning Coalition of Seminole, the Governor, the President of 62
the Senate, and the Speaker of the House of Representatives. The 63
accountability report must include, at a minimum, the following 64
information: 65
(a) The manner in which all state funds received by the 66
organization are used to implement the pilot project, separated 67
by type of expenditure and measured in exact dollar amounts. 68
(b) Other sources of funding received by the organization 69
for purposes of implementing the pilot project. 70
(4) The Office of Early Learning shall allocate funds for 71
implementation of the pilot project pursuant to this section. 72
Expenditures of state funds pursuant to this section must be 73
verified by affidavit submitted to the office in a procedure and 74
format determined by the office. The Orange County School 75
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District and Seminole County School District shall provide 76
matching funds for the program. 77
Section 2. This act shall take effect July 1, 2018. 78
December 7, 2017
To the Board of Directors The Seminole County Coalition for School Readiness, Inc. Longwood, Florida
We have audited the financial statements of The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole (the “Coalition”) for the year ended June 30, 2017, and have issued our report thereon dated December 7, 2017. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 27, 2017, and addendum dated August 1, 2017. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Coalition are described in Note A to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2017. We noted no transactions entered into by the Coalition during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate(s) affecting the financial statements was:
Management’s estimates to allocate functional expenses between programs. We evaluated the key factors and assumptions used to develop the allocations in determining that it is reasonable in relation to the financial statements taken as a whole.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements.
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To the Board of Directors December 7, 2017 Page 2
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated December 7, 2017.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Coalition’s financial statements or a determination of the type of auditors’ opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Coalition’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
With respect to the supplementary information accompanying the financial statements, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with U.S. generally accepted accounting principles, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
This information is intended solely for the use of Board of Directors and management of The Seminole County Coalition for School Readiness, Inc. and is not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
Winter Park, Florida
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THE SEMINOLE COUNTY COALITION
FOR SCHOOL READINESS, INC.
d/b/a EARLY LEARNING
COALITION OF SEMINOLE
Financial Statements and Supplemental Information
Year Ended June 30, 2017
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TABLE OF CONTENTS
Page
INDEPENDENT AUDITORS’ REPORT 1-2
FINANCIAL STATEMENTS Statement of Financial Position 3 Statement of Activities and Changes in Net Assets (Deficit) 4 Statement of Functional Expenses 5 Statement of Cash Flows 6 Notes to Financial Statements 7-12 SUPPLEMENTAL INFORMATION
Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 13-14 Independent Auditors’ Report on Compliance for Each Major Federal Program and State Project and on Internal Control over Compliance Required by the Uniform Guidance and Chapter 10.650, Rules of the Auditor General 15-16 Schedule of Findings and Questioned Costs, Federal Awards and State Financial Assistance 17-18 Schedule of Expenditures of Federal Awards and State Financial Assistance 19
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INDEPENDENT AUDITORS’ REPORT
To the Board of Directors of The Seminole County Coalition for School Readiness, Inc. Longwood, Florida
Report on the Financial Statements
We have audited the accompanying financial statements of The Seminole County Coalition for School Readiness, Inc. (a nonprofit organization), d/b/a Early Learning Coalition of Seminole, which comprise the statement of financial position as of June 30, 2017, and the related statements of activities and changes in net assets (deficit), functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of The Seminole County Coalition for School Readiness, Inc. as of June 30, 2017, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.
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Other Matters
Other Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards and state financial assistance, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Chapter 10.650, Rules of the Auditor General, and special audit guidance provided by the Office of Early Learning, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated December 7, 2017, on our consideration of The Seminole County Coalition for School Readiness, Inc.’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering The Seminole County Coalition for School Readiness, Inc.’s internal control over financial reporting and compliance.
Moss, Krusick & Associates, LLC Winter Park, Florida December 7, 2017
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Current assets:
Cash and cash equivalents 302,051$
Grants receivable 875,933
Prepaid expenses 27,574
Total current assets 1,205,558$
Current liabilities:
Accounts payable 1,049,835$
Other current liabilities 120,656
Deferred revenue 33,708
Total current liabilities 1,204,199
Unrestricted net assets 1,359
Total liabilities and net assets 1,205,558$
ASSETS
LIABILITIES AND NET ASSETS
The Seminole County Coalition for School Readiness, Inc.
STATEMENT OF FINANCIAL POSITION
June 30, 2017
d/b/a Early Learning Coalition of Seminole
The accompanying notes are an integral part of these financial statements.
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REVENUES AND SUPPORT
Government Grants:
Voluntary Pre-Kindergarten 9,941,525$
School Readiness 7,251,749
Matching revenue 506,439
Other income 100,100
In-kind revenue 2,024
Total revenues and support 17,801,837
EXPENSES
Program services:
Voluntary Pre-Kindergarten 9,715,187
School Readiness 6,955,515
Other 576,575
Total program services 17,247,277
Support services:
Management and general 552,477
Total expenses 17,799,754
Change in net assets 2,083
NET DEFICIT AT BEGINNING OF YEAR (724)
NET ASSETS AT END OF YEAR 1,359$
The Seminole County Coalition for School Readiness, Inc.
STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS (DEFICIT)
Year Ended June 30, 2017
d/b/a Early Learning Coalition of Seminole
The accompanying notes are an integral part of these financial statements.
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Voluntary Pre- School Management
Kindergarten Readiness Other Total and general Total
Direct provider support 9,537,827$ 5,853,285$ 21,774$ 15,412,886$ -$ 15,412,886$
Salaries and benefits 145,208 675,148 25,254 845,610 421,709 1,267,319
Matching provider support - - 428,204 428,204 - 428,204
Professional fees 2,340 250,368 75,644 328,352 38,810 367,162
Rent expense 14,944 85,855 1,130 101,929 15,900 117,829
Office expense 7,893 40,489 438 48,820 37,191 86,011
Equipment 5,388 18,991 72 24,451 19,173 43,624
Bad debt - - 19,877 19,877 - 19,877
Mini grants - 13,206 1,940 15,146 2,626 17,772
Travel and conferences 275 8,368 68 8,711 7,333 16,044
Insurance 1,108 7,955 137 9,200 6,724 15,924
Membership and subscriptions - 675 - 675 2,793 3,468
In-kind expense - - 2,024 2,024 - 2,024
Postage and printing 204 1,175 13 1,392 218 1,610
Total expenses 9,715,187$ 6,955,515$ 576,575$ 17,247,277$ 552,477$ 17,799,754$
Program Services
The Seminole County Coalition for School Readiness, Inc.
STATEMENT OF FUNCTIONAL EXPENSES
Year Ended June 30, 2017
d/b/a Early Learning Coalition of Seminole
The accompanying notes are an integral part of these financial statements.
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CASH FLOWS FROM OPERATING ACTIVITIES
Change in net assets 2,083$
Adjustments to reconcile change in net
assets to net cash provided by operating activities:
Decrease (increase) in assets:
Grants receivable 277,417
Advances 3,924
Prepaid expenses (254)
Increase (decrease) in liabilities:
Accounts payable (118,550)
Other current liabilities (26,635)
Net cash provided by operating activities 137,985
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 164,066
CASH AND CASH EQUIVALENTS AT END OF YEAR 302,051$
The Seminole County Coalition for School Readiness, Inc.
STATEMENT OF CASH FLOWS
Year Ended June 30, 2017
d/b/a Early Learning Coalition of Seminole
The accompanying notes are an integral part of these financial statements.
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The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole
NOTES TO FINANCIAL STATEMENTS
June 30, 2017
7
NOTE A – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. Organization and nature of operations The Seminole County Coalition for School Readiness, Inc. (the “Coalition”), d/b/a Early
Learning Coalition of Seminole, is a Florida not-for-profit corporation. The Coalition is authorized to implement the provisions of the “School Readiness Act” in Seminole County, Florida. The Coalition’s mission is to promote high quality school readiness services and after school care through community-responsive policy guidance and program outcome oversight. Led by a board of community leaders, the Coalition’s priority is to ensure that all eligible children, birth through five years of age, in Seminole County are afforded the opportunity for developmentally appropriate learning experiences leading to enhanced academic success, as funding permits, and to support the economic self-sufficiency of low income families in need of before and after school care.
2. Basis of accounting and financial statement presentation The accompanying financial statements and accompanying schedule have been prepared on
the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and include all funds and activities over which the Board of Directors of the Coalition has oversight and financial responsibility.
The Coalition reports information regarding its financial position and activities according to
three classes of net assets. A description of the three net asset categories follows: Unrestricted – net assets not subject to donor-imposed stipulations.
Temporarily restricted – net assets subject to donor-imposed stipulations that may or will be met by actions of the Coalition and/or passage of time.
Permanently restricted – net assets subject to donor-imposed stipulations that they be
maintained permanently by the Coalition. Revenues from financial assistance programs are reported as increases in unrestricted net
assets because the related restrictions are satisfied in the period in which the support is recognized.
3. Use of estimates in the financial statements The preparation of the accompanying financial statements in conformity with accounting
principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Actual results could differ from those estimates.
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The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole
NOTES TO FINANCIAL STATEMENTS
June 30, 2017
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NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
4. Income taxes The Coalition is exempt from Federal income tax under Section 501(c)(3) of the Internal
Revenue Code and has been granted treatment as a publicly supported organization and not as a private foundation by the Internal Revenue Service.
Management has analyzed the Coalition’s various federal and state filing positions and believes that its income tax filing positions and deductions are well documented and supported, and that no accruals for tax liabilities are necessary. Therefore, no reserves for uncertain income tax positions have been recorded. The Coalition remains subject to examination by the Internal Revenue Service for the years ended June 30, 2015 through June 30, 2017.
5. Cash and cash equivalents
The Coalition considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Coalition maintains its cash deposits accounts in banks which participate in the Federal Deposit Insurance Corporation (FDIC) Program. Balances are insured up to $250,000. At June 30, 2017, the Coalition had $145,109 in excess of federally insured limits. The Coalition has not experienced any losses in such accounts and does not believe it is exposed to any significant credit risk on cash and cash equivalents.
6. Donated services, materials and facilities Donated services, materials and facilities that are measurable are recorded as support at their
fair market values at the date of receipt by the Coalition. A corresponding amount is recorded as expense or property and equipment. Donated services and facilities aggregating $2,024 for the year ended June 30, 2017, are included in both revenues and expenses in the statement of activities and changes in net assets.
7. Grants receivable
Grants receivable at June 30, 2017, consisted of amounts due from state and local agencies and were recorded when services were provided. The Coalition’s receivables as of June 30, 2017, are due in less than one year and are considered fully collectible.
8. Revenue recognition The Coalition receives funding through grants and contract revenue from federal, state, county
and city agencies. Revenues are earned as allowable grant costs are incurred.
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The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole
NOTES TO FINANCIAL STATEMENTS
June 30, 2017
9
NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
9. Deferred revenue
Deferred revenue represents grant revenues collected but not yet earned as of June 30 2017. Revenues from grant proceeds are not recognized until expended.
10. Functional allocation of expenses The costs of providing the various programs and supporting services have been summarized
on a functional basis in the statement of activities and changes in net assets. Accordingly, certain costs have been allocated among the program and supporting services benefited.
11. Recent accounting pronouncements
In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases, that requires lessees to put most leases on their balance sheets and recognize expenses on their income statements in a manner similar to today’s capital lease accounting. The guidance also eliminates today’s real estate specific provisions for all entities. For lessors, the guidance modifies the classification criteria for accounting for sales-type and direct financing leases. The new guidance is effective for fiscal years beginning after December 15, 2019. Early adoption is permitted. The Coalition is evaluating the potential effects ASU 2016-02 will have on its financial statements.
In August 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities, which is designed to help not-for-profits tell their stories through their financial statements. Not-for-profit financial statements have been prepared under the FASB's current guidance since 1993. The new standard changes presentation and disclosure requirements with the intention of helping not-for-profits provide more relevant information about their resources—and the changes in those resources—to donors, grantors, creditors, and other financial statement users. Specifically, ASU 2016-14 decreases the number of net asset classes from three to two, requires disclosure of qualitative information on liquid resources and liquidity risks for meeting cash needs for general expenses within one year, requires reporting and analysis of expenses by function and nature, and enhances reporting and disclosures about underwater endowments. The new net asset classes will be net assets with donor restrictions and net assets without donor restrictions. The standard will take effect for annual financial statements issued for fiscal years beginning after December 15, 2017, and early application of the standard is permitted. The Coalition is currently assessing the impact the new standard will have on its financial statements.
The FASB recently issued new accounting pronouncement on revenue recognition, which is effective beginning in 2018. Early adoption is permitted. The Coalition is evaluating the impact of the new pronouncement on its financial statements.
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The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole
NOTES TO FINANCIAL STATEMENTS
June 30, 2017
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NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
12. Subsequent events
Management has evaluated the effect subsequent events would have on the financial statements and has concluded that there are no subsequent events that would require disclosure through the date these financial statements were available to be issued on December 7, 2017.
NOTE B - CONCENTRATIONS 1. Economic dependency The Coalition received substantially all of its revenue from federal and state contracts during
the year ended June 30, 2017. The continuance of state and federal funding is subject to annual legislative budgetary review.
2. Concentration of credit risk The activities of the Coalition are conducted in Seminole County, Florida and are supported by
funding provided by government agencies. Expenditures incurred by the Coalition associated with the execution of various grants are subject to audit and possible disallowance by the grantor agency. The Coalition would be held responsible for recovery (reimbursement to the grantor agency) of disallowed amounts. Management believes that if audited, any adjustment for disallowed expenses would be immaterial in amount.
NOTE C - RELATED PARTY TRANSACTIONS As mandated by Chapter 1002, Part VI School Readiness and 1002.83 Early Learning Coalitions, certain members of the Coalition’s Board are affiliated with the School Board of Seminole County (an early care and learning provider) and Seminole State College of Florida, with whom the Coalition performs services, considering them a related party. During the year ended June 30, 2017, the Coalition made payments to and had an outstanding payable balance to the related parties as follows:
Payments made: Seminole State College of Florida $ 45,814
Payables at year end: School Board of Seminole County $ 21,709
Effective July 1, 2010, the Florida Legislature mandated that all board members of Early Learning Coalitions shall be considered eligible to vote on all matters, subject to the restrictions for related party transactions imposed on all board members by the By-Laws of the Coalition for related party transactions.
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The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole
NOTES TO FINANCIAL STATEMENTS
June 30, 2017
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NOTE D - STATEWIDE SCHOOL READINESS DATA
The Coalition has reconciled its financial records to the statewide School Readiness data and reporting system on a monthly basis. This reconciliation was performed in a timely and satisfactory manner.
NOTE E - LEASES AND COMMITMENTS The Coalition has one non-cancelable operating lease agreement for the rental of office space, which expires on December 31, 2022. The future minimum lease payments are as follows:
2018 $ 77,383 2019 78,823 2020 80,298 2021 81,810 2022 83,360 Total $ 401,674
Lease expense for the year ended June 30, 2017, totaled $117,829 which is included in rent expense on the Statement of Functional Expenses.
NOTE F – LINE OF CREDIT
The Coalition has a $235,000 line of credit available with Wells Fargo Bank. The line bears interest at the prime rate plus one percent and expired on March 5, 2017. No advances were received under the line during fiscal year 2017 and no amounts were outstanding at June 30, 2017. The line was secured by all property and accounts with the Coalition.
NOTE G - QUALIFIED RETIREMENT PLAN
The Coalition established a qualified retirement plan effective January 2006, for all qualifying employees. All regular full time employees that have worked a minimum of 1,000 regular paid hours are eligible to participate in the plan. The Coalition will contribute 3% of the employee’s salary plus an additional 3% of the employee’s salary in matching funds pro-rated for any salary adjustments occurring between deposits in the plan. The Coalition provided $46,051 for matching contributions and retirement benefits to the plan for the year ended June 30, 2017. Employees are immediately vested in their contributions and the matching contributions.
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The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole
NOTES TO FINANCIAL STATEMENTS
June 30, 2017
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NOTE H - CALCULATION OF MAXIMUM ADMINISTRATIVE EXPENSES
The following compares administrative expenses incurred to expenses subject to the maximum 5% and 4% administrative expenses for the School Readiness program and Voluntary Pre-Kindergarten program, respectively, allowed by the Florida Office of Early Learning (“FOEL”):
School Voluntary Readiness Pre-Kindergarten Total
Total administrative expenses subject to 5% and 4% maximum $ 327,919 $ 380,295 $ 708,214 Maximum 5% and 4% administrative expenses allowable per FOEL 352,019 381,513 733,532 Administrative expenses under maximum $ (24,100) $ (1,218) $ (25,318) NOTE I - SCHEDULE OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE
The schedule of expenditures of federal awards and state financial assistance follows the modified accrual basis of accounting, which is a different basis of accounting as that used in the preparation of the financial statements. During the year ended June 30, 2017, the Florida Office of Early Learning, the pass-through entity for the programs, approved reimbursement of fiscal 2017-2018 expense amounts against the Coalition’s 2016-2017 grant award. Accounting principles generally accepted in the United States of America require recognition of the expenditures in the period incurred and recognition of the corresponding reimbursement once the amount is earned and collection is certain. Reconciliations of the schedule of expenditures of federal awards and state financial assistance to federal and state expenditures included in the statement of activities and changes in net assets (deficit) is as follows:
Federal expenditures – schedule of federal awards $ 7,863,199 Expenditures / reimbursements from 2016-2017 grant award to be recognized in the 2017-2018 financial statements (611,450)
Total federal expenditures 7,251,749 Total state expenditures – schedule of federal awards 9,941,525 Federal and state expenditures – statement of activities and changes in net assets (deficit) $17,193,274
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SUPPLEMENTAL INFORMATION
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INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Board of Directors of The Seminole County Coalition for School Readiness, Inc. Longwood, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of The Seminole County Coalition for School Readiness, Inc. (a nonprofit organization), d/b/a Early Learning Coalition of Seminole, which comprise the statement of financial position as of June 30, 2017, and the related statements of activities and changes in net assets, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated December 7, 2017.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered The Seminole County Coalition for School Readiness, Inc.’s (the Coalition), internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Coalition’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Coalition’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
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Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Coalition’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Coalition’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Coalition’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Moss, Krusick & Associates, LLC Winter Park, Florida December 7, 2017
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INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL
OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE AND CHAPTER 10.650, RULES OF THE AUDITOR GENERAL
To the Board of Directors of The Seminole County Coalition for School Readiness, Inc. Longwood, Florida
Report on Compliance for Each Major Federal Program and State Project
We have audited The Seminole County Coalition for School Readiness, Inc.’s (the Coalition), d/b/a Early Learning Coalition of Seminole compliance with the types of compliance requirements described in the OMB Compliance Supplement, and the requirements described in the Department of Financial Services’ State Projects Compliance Supplement, and special audit guidance provided by the Office of Early Learning that could have a direct and material effect on each of the Coalition’s major federal programs and state projects for the year ended June 30, 2017. The Coalition’s major federal programs and state projects are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal and state awards applicable to its federal programs and state projects.
Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the Coalition’s major federal programs and state projects based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit 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) and Chapter 10.650, Rules of the Auditor General. Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program or state project occurred. An audit includes examining, on a test basis, evidence about the Coalition’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program and state project. However, our audit does not provide a legal determination of the Coalition’s compliance.
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Opinion on Each Major Federal Program and State Project
In our opinion, the Coalition complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs and state projects for the year ended June 30, 2017.
Report on Internal Control Over Compliance
Management of the Coalition is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Coalition’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program and state project to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and state project and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Coalition’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program or state project on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program or state project will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program or state project that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and Chapter 10.650, Rules of the Auditor General. Accordingly, this report is not suitable for any other purpose.
Moss, Krusick & Associates, LLC Winter Park, Florida December 7, 2017
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The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE
June 30, 2017
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Section I – Summary of Auditors’ Results Financial Statements 1. Type of auditors’ report issued: Unmodified 2. Internal control over financial reporting:
a. Material weakness(es) identified? No b. Significant deficiencies identified that are not considered to be material weaknesses? None reported 3. Noncompliance material to financial statements noted? No Federal Awards 1. Type of auditors’ report issued on compliance for major programs: Unmodified 2. Internal control over major programs: a. Material weakness(es) identified? No b. Significant deficiencies identified that are not considered to be material weaknesses? None reported
3. Audit findings disclosed that are required to be reported in accordance with the Uniform Guidance? No 4. Dollar threshold used to distinguish between Type A
and Type B programs $750,000
5. Auditee qualified as low-risk auditee? Yes
Identifications of major programs: Name of Federal Programs CFDA Number Temporary Assistance for Needy Families 93.558 Child Care and Development Fund Cluster 93.575, 93.596
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The Seminole County Coalition for School Readiness, Inc. d/b/a Early Learning Coalition of Seminole
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE (continued)
June 30, 2017
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Section I – Summary of Auditors’ Results (continued)
State Financial Assistance 1. Type of auditors’ report issued on compliance for major projects: Unmodified 2. Internal control over major projects: a. Material weakness(es) identified? No b. Significant deficiencies identified that are not considered to be material weaknesses? None reported 3. Audit findings disclosed that are required to be reported in accordance with the Florida Single Audit Act and Chapter 10.650, Rules of the Auditor General No 4. Dollar threshold used to distinguish between Type A and Type B projects $750,000
Identification of major projects: Name of State Projects CSFA Number Voluntary Pre-Kindergarten Education Program 48.108
Section II – Enhanced Fields System (EFS) monthly reconciliation
1. EFS reconciled monthly Yes 2. Processes in place to identify and correct errors during monthly reconciliations to EFS Yes 3. Coalition’s financial records reconcile and agree to EFS records as of program year ended, June 30, 2017 Yes 4. Audit work papers documenting verification of reconciliations available to OEL staff Yes
Section III – Financial Statement Findings No current year findings (no corrective action plan or management letter required.) Section IV – Federal Award and State Programs Findings and Questioned Costs
None reported (no corrective action plan or management letter required.)
Section V – Status of Prior year audit Findings
There were no prior year audit findings.
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CFDA Award
CSFA Number Expenditures
Federal Awards:
U.S. Department of Health and Human Services
Passed through Florida's Office of Early Learning
CCDF Cluster
Child Care and Development Block Grant 93.575 SR467 1,365,005$
Child Care Mandatory and Matching Funds
of the Child Care and Development Fund 93.596 SR467 3,197,055
Total Child Care Development Fund Cluster 4,562,060
Temporary Assistance for Needy Families 93.558 SR467 3,117,898
Performance Funding Pilot Project 93.575 PP467 176,140
Social Services Block Grant 93.667 SR467 7,101
Total Expenditures of Federal Awards 7,863,199$
State Financial Assistance:
State of Florida Department of Education
Passed through Florida's Office of Early Learning
Voluntary Pre-Kindergarten Education Program 48.108 SV467/OA467 9,941,525$
Total of Federal and State Expenditures 17,804,724$
Basis of Presentation
Indirect Cost Rates
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, 2017. The indirect cost 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 Executive Office of the Governor'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.
The Seminole County Coalition for School Readiness, Inc.
Year Ended June 30, 2017
d/b/a Early Learning Coalition of Seminole
Grantor/Program Title
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE
See Independent Auditors' Report.
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Florida Senate - 2018 SB 1146
By Senator Simmons
9-01195-18 20181146__
Page 1 of 3
CODING: Words stricken are deletions; words underlined are additions.
A bill to be entitled 1
An act relating to the Books to Babies Pilot Project; 2
requiring the Office of Early Learning to establish 3
the Books to Babies Pilot Project in Seminole and 4
Orange Counties to provide resources to parents 5
relating to emergent literacy skills; requiring the 6
office to oversee implementation of the pilot project; 7
requiring the office to select an organization that 8
meets specified criteria to implement the pilot 9
project; providing requirements for the use of pilot 10
project funds; requiring the organization to annually 11
provide a report to the office, the early learning 12
coalitions in Orange and Seminole Counties, the 13
Governor, the President of the Senate, and the Speaker 14
of the House of Representatives; requiring the office 15
to allocate funds for the pilot project; requiring the 16
Orange and Seminole County School Districts to provide 17
matching funds for the pilot project; providing an 18
effective date. 19
20
Be It Enacted by the Legislature of the State of Florida: 21
22
Section 1. (1) The Office of Early Learning shall establish 23
the 3-year Books to Babies Pilot Project in Seminole and Orange 24
Counties to assist children in developing emergent literacy 25
skills. 26
(a) The Office of Early Learning shall consult the Early 27
Learning Coalition of Orange County, the Early Learning 28
Coalition of Seminole, and the Seminole and Orange County School 29
Florida Senate - 2018 SB 1146
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Districts to implement the pilot project. The office shall 30
oversee the implementation of the pilot project. 31
(b) The Office of Early Learning shall select a local 32
organization that is a not-for-profit corporation, qualified as 33
charitable under s. 501(c)(3) of the Internal Revenue Code, that 34
provides books and resources to parents of newborns, parent 35
education on early literacy skills, parent and child playgroups, 36
and case management services to families, such as Great Start of 37
Seminole County or another similarly qualified local 38
organization, to implement the pilot project. 39
(2) The organization selected by the Office of Early 40
Learning must use the funds provided for the pilot project to 41
provide: 42
(a) Books and resources to parents of newborns, including 43
hospital gift bags to new parents that consist of books for the 44
baby, educational information for the parents, and a schedule of 45
events organized through the program. 46
(b) Information on early literacy skills, child 47
development, and the nurturing of infants and toddlers. 48
(c) Structured playgroups for parents and children to play 49
and learn. 50
(d) Case management services to families, including 51
assistance through home visits. 52
53
The organization is encouraged to engage in community outreach 54
efforts to local community service organizations for the purpose 55
of improving the availability and effective delivery of pilot 56
project resources. 57
(3) By December 31 of each year the organization provides 58
Florida Senate - 2018 SB 1146
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services through the pilot project, the organization shall 59
submit an accountability report to the Office of Early Learning, 60
the Early Learning Coalition of Orange County, the Early 61
Learning Coalition of Seminole, the Governor, the President of 62
the Senate, and the Speaker of the House of Representatives. The 63
accountability report must include, at a minimum, the following 64
information: 65
(a) The manner in which all state funds received by the 66
organization are used to implement the pilot project, separated 67
by type of expenditure and measured in exact dollar amounts. 68
(b) Other sources of funding received by the organization 69
for purposes of implementing the pilot project. 70
(4) The Office of Early Learning shall allocate funds for 71
implementation of the pilot project pursuant to this section. 72
Expenditures of state funds pursuant to this section must be 73
verified by affidavit submitted to the office in a procedure and 74
format determined by the office. The Orange County School 75
District and Seminole County School District shall provide 76
matching funds for the program. 77
Section 2. This act shall take effect July 1, 2018. 78