1. Healthcare

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BOARD OF DIRECTORS MEETING February 2nd, 2015; 8:00 a.m. ELC Board Room I.
Welcome & Introductions A. Roll Call B. Opening Remarks Adrian Alfonso, Chair II.
Approval of Minutes Adrian Alfonso A. Motion to approve the December 2014 Board of Directors Meeting minutes. III.
Executive Committee Report Adrian Alfonso Luis Diaz The Hon. Cindy S. Lederman Gilda Ferradaz Pamela Hollingsworth Pamela Hollingsworth Evelio Torres Adrian Alfonso Adrian Alfonso IV.
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VIII.
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Audit Committee Report A. Harvey, Covington & Thomas B. Morrison, Brown, Argiz & Farra Programs Policy & Provider Services Committee Report Finance Committee Report CEO Report A. Early Learning Coalition Plan Overview B. Ready 4K! Update C. OEL Accountability Monitoring Public Comments Adjourn Mission: To promote high-quality school readiness, voluntary pre-kindergarten and after school programs, thus
increasing all children’s chances of achieving future educational success and becoming productive members of society.
The Coalition seeks to further the physical, social, emotional and intellectual needs of Miami-Dade and Monroe County
children with a priority toward the ages before birth through age 5.
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Board Attendees: Board Absentees: Staff Attendees: General Attendees: I.
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Board of Directors Meeting December 01, 2014; 8:00 a.m. ELC Board Room Adrian Alfonso (Chair); The Hon. Cindy S. Lederman (Vice Chair); Lucy C. Piñeiro, Esq. (Secretary); Gilda Ferradaz (Treasurer); Magaly Abrahante, Ed.D).; Charles Auslander; Roderick E. Beasley; Russell Benford; Dr. Tina Carroll‐Scott; Philip Gassman; Helene J. Good; David Lawrence, Jr.; Harve Mogul; Dr. J. Abilio Rodriguez (via conference call); Gerald K. Schwartz, Esq.; David Williams, Jr.; Robert Eadie; Commissioner Heather Carruthers (via conference call) Theresa Axford; Shaleen Fagundo; Dr. Mara Zapata Evelio Torres (President/CEO); Angelo Parrino; Lisa Sanabria; Jackye Russell; Fred Hicks; Mercy Castiglione; Fiorella Altare; Jose Hernandez; Aileen Martinez; Sandra Gonzalez; Christine Hughes; Ana Rodriguez; Yasmin Wong‐Peraza; Dennis Cardenas; Diana Lane; Anna Kempa Santiago Echemendia, Shutts & Bowen LLP; Gail Gregg, FIU; Ruby P. White, Merry Poppins; Sarah Zubairi, MDC Preschool; Jackie Romillo, MDC Preschool; Gladys Montes, UWCFE; Emmounte Banks, Room 2 Bloom; Parker Gammon, MDCL; Shelia Dudley, Room 2 Bloom; Yolanda Barroto, MDC Preschool; Marisel Elias Miranda, MDCPS; Cathleen Armstead, Head Start; Juanita Walker, Sheyes of Miami; Wendy Salomon, Family Central; Rachel Spector, TCT Welcome and Introductions A. Alfonso called the meeting to order and welcomed everyone. Adrian Alfonso L. Sanabria called roll and a quorum was established with sixteen (15) voting members. A. Alfonso stated that if anyone has a conflict of interest on any item coming before the Board, to declare the conflict and see Lisa Sanabria for a form. 
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A. Alfonso stated that on behalf of the Early Learning Coalition board of directors, he would like to thank the students and teachers from Aguamarina Preschool for making these wonderful gifts for us. A. Alfonso introduced this meeting’s Board Member Spotlight: Lucy C. Pineiro. L. Pineiro stated that her parents were Cuban immigrants with a middle school education, do not speak English and worked two jobs to see her and her sibling through school. She suffered through some prejudice but was able to succeed, finish her education and became an attorney. L. Pineiro stated that it is an honor to serve on the Early Learning Coalition Board. 
A. Alfonso stated the following items were included in this month’s Board packet: o The 2014 National Philanthropy Day Awards Luncheon: David Lawrence Jr. was honored with the Outstanding Volunteer Award. Volunteerisms are selfless acts of generosity and kindness. National Philanthropy Day is designed to honor those, like David Lawrence, who improve our community and our lives with their efforts. 3
UNITED WAY RELEASES ALICE REPORT ON 'HIDDEN POOR': United Ways’ in six states commissioned Rutgers University to conduct the research for the ALICE report, which stands for Asset Limited, Income Constrained, and Employed. The report spotlights a large segment of the population that is working hard but is still barely able to make ends meet. The ALICE report contains cost analyses of basic household expenses like housing, food, child care and health care for all 67 Florida counties, and compares these costs with household incomes. In Miami‐Dade County, the rate is 21 percent of households live below the federal poverty level and in Monroe counties 47 to 48 percent are living below the poverty level or scrambling to cover basic needs. The United Way is releasing the ALICE report with the hope that it will encourage state and local decision‐makers to initiate policies and programs that will support working families who are struggling to continue living in Miami Dade and Monroe County. To see the full report go to www.unitedwayalice.org. o
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Approval of Minutes A. Alfonso called for the approval of the meeting minutes from November 3rd, 2014. o L. Pineiro moved to approve the minutes. o G. Ferradaz seconded the motion. o Motion was passed unanimously. Finance Committee Report Gilda Ferradaz Adrian Alfonso 
Resolution 11262014‐01 presents RFP#ELCMDM2014‐006 (Enterprise Network Support and Hosting Services for Miami‐Dade and Monroe Counties) Evaluation Committee’s (the “Evaluation Committee”) scoring results of the Request for Proposal to the Finance Committee for review and recommendation of vendor selection to the Board of Directors. This resolution also requests authorization and approval for the President and CEO to negotiate and execute a contract with the selected vendor. o C. Lederman moved to approve the motion. o Motion was seconded C. Auslander. o Motion was unanimously passed. 
G. Ferradaz reviewed the financial statements and stated it was business as usual. G. Ferradaz stated that the financial statements are showing a deficit for School Readiness this is due to the CCEP funding. Until monies are dispersed OEL has asked us to use the School Readiness funds, once we receive this funding we will no longer show a deficit. The amount expected to be received is approximately 3 million. VPK is showing a surplus, this is normal for this time of year. A surplus in the TAP program continues, Miami Dade County Public School will soon be releasing a new RFP. G. Ferradaz reviewed the waitlist and snapshots. Monroe County continues to have “0” children on wait list. 
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Nominating Committee David Lawrence 
D. Lawrence stated that Shaleen Fagundo was reappointed for a second term. 
D. Lawrence stated that C. Lederman, H. Mogul and D. Williams second term was expiring 5/2015. D. Lawrence stated Optional Member positions have been eliminated. 
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The Promise Adrian Alfonso This video was included in the White House Summit on Working Families and is sponsored by Rollins Center for Language & Literacy and Read Right from the Start. The Rollins Center is committed to honoring the promise that all children be able to read on grade level by third grade. This means empowering teachers to give children the power of language and literacy for a lifetime. They have particularly focused on children whose families generationally have not had access to quality education, and are caught in a cycle of illiteracy and poverty. Their purpose is to break that cycle. https://www.youtube.com/watch?v=bOHaFmFX‐U4 VI.
CEO Report Evelio C. Torres, CEO 
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National Landscape & New Initiative CCDBG The presentations are available at the following link: http://www.elcmdm.org/about_us/Board/minutes/Board/CEO%20report/CEOR12012014.pdf Public Comments Adrian Alfonso Pamela Hollingsworth Dr. Christine Hughes 
VIII.
S. Echemendia stated that the Early Learning Coalition of Miami‐Dade/Monroe, will hold a public meeting on Thursday, December 4th, 2014 at 3:00 p.m. in the Coalition Board Room at the Coalition’s headquarters located at 2555 Ponce de Leon Blvd., Suite 500, Coral Gables, FL 33134. Notice is hereby given that the final agenda item for the meeting will be an Executive Session to discuss “The Wonder Sprout, Inc., a Florida corporation v. Early Learning Coalition of Miami‐
Dade/Monroe, Inc., a Florida non‐profit corporation”, Case No.: 14‐024774 CA 01. Participants in the Executive Session will be the President & CEO, Evelio C. Torres, the CFO, Angelo Parrino and the members of the Litigation Committee. The Executive Session shall be attended by the following Litigation Committee Members: Gerald K. Schwartz, Adrian Alfonso, Gilda Ferradaz, Lucy C. Piñeiro and Charles Auslander, by the Coalition’s Board Counsel, Santiago Echemendia, Esq., and by a court reporter. All others will be excluded during the Executive Session. Adjourn Adrian Alfonso 5
2014 2015
Name
Abrahante, Ed.D., Magaly
Adrian Alfonso
Auslander, Charles
Axford, Theresa
Beasley, Roderick E.
Benford, Russell
Carrol‐Scott, Tina
Carruthers, Heather
Eadie, Robert
Fagundo, Shaleen*
Ferradaz, Gilda
Gassman, Philip
Good, Helene J.
Lawrence, David Jr.
Lederman, The Hon. Cindy S.
Mogul, Harve
Piñeiro, Lucy
Rodriguez, J. Abilio
Schwartz, Gerald K.
Williams, Jr., David
Zapata, Mara
TOTAL
July
No No No No No No No No No No No No No No No No No No No No No 0
Aug. 4
Rep
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
Sept. 8
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
1
Oct. 6
Rep
0
0
0
0
Phone
Phone
1
0
0
0
0
0
1
0
0
0
0
0
0
0
Nov. 3
Phone
0
0
0
0
Phone
0
0
0
0
0
0
Phone
0
0
0
0
0
0
0
0
0
0
Dec. 1
0
0
0
1
0
0
0
Phone
0
0
0
0
0
0
0
0
Phone
Phone
0
0
1
0
Jan Feb. 2
No No No No No No No No No No No No No No No No No No No No No 0
0
Mar.
April
0
May
June
0
0
0
Under the Bylaws of the Early Learning Coaltion of Miami‐Dade, ARTICLE VII MEETINGS, Section 7.7 Meeting Attendance: Members must attend eight (8) meetings in a fiscal year. A member may attend one (1) of
the required meetings by electronic means in a fiscal year. When a member has been absent from three (3) meetings of the Board of Directors within any given fiscal year, it shall be considered a resignation from the Coalition by that member. The Chair shall send a letter to all Members absent from two meetings within a given fiscal year notifying them that their status as members is in jeopardy, encouraging their attendance, and reminding them of the meeting attendance policy. When a Member sends a representative to a meeting of the Board of Directors of the Coalition, the presence of such representative shall not be counted for purposes of attendance, unless that representative is appointed as a designee as described in Section 5.10.
*Grandfathered in under the old policy, these members have been granted (1) additional meeting via conference call
Legend
0= Present
Phone= Phone
1= Absent
Rep= Representative on behalf of
Absences
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
1
0
0
2
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December 2014 A Newsletter for the Early Care and Education Community
Early Education. Lifelong Success.
Quick Links 
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Early Learning Coalition of Miami‐
Dade/Monroe VPK Online Provider Portal School Readiness Application Office of Early Learning Department of Economic Opportunity Upcoming Board and Committee Meetings 
Programs, Policies & Provider Services Committee: Tuesday, January 27, 2015, 3:30 PM ‐ 5:30 PM
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Finance Committee: Wednesday, January 28, 2015, 9:15 AM ‐ 10:15 AM Connect With Us!
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President's Message
Dear friends, The Early Learning Coalition of Miami‐Dade/Monroe is very fortunate to have a long and distinguished list of community partners. They include higher education, the public school system, nonprofits, corporate partners, the faith community, and early care and education providers. We would like to thank each and every one of our partners for their contributions to our mission during 2014. We look forward to another year of partnership and progress. On behalf of the board of directors and staff at the Early Learning Coalition, we wish you and your family happy holidays and the best for the coming year. Sincerely, Evelio C. Torres President & CEO Important Announcements
Service Center Saturday Hours for December 2014
Saturday, December 20, 2014 (third Saturday of the month) 10:00 am to 1:00 pm Remember to Submit the School Readiness Curriculum Approval Verification Form Attention School Readiness providers:
If you have not submitted the School Readiness Curriculum Approval Verification Form that was due last Monday, please do so as soon as possible. The Early Learning Coalition is still missing forms from many providers. The form is available on the Provider Portal and takes less than two minutes to complete. If the curriculum, edition/year, or age range of the curriculum you currently use is not shown on the 2014‐2015 School Readiness Approved Curricula List pursuant to Section 1002.82(2)(I) of the Florida Statues, you have until December 31, 2014 to purchase and implement a curriculum from the approved list for all ages served birth through 4 years old. Failure to do so could potentially result in losing your contract with the Early Learning Coalition. Contact your Contract Specialist for further assistance. If you are not sure who your Contract Specialist is, click here. 8
VPK Trainings December 2014
Below is a link to a list of scheduled Department of Education trainings for VPK directors and teachers. All courses begin at the time listed. To ensure the highest quality possible and to preserve the integrity of the training, if you are 10 minutes late, you will not be admitted to the training. There will be no exceptions. Walk‐in participants will not be permitted to participate. You must register in order to attend a training. Please print your registration confirmation. Click here to register for trainings
If you have any questions, please email [email protected]. Communication Trainings to Improve Marketing Efforts Want to make more money? The Children's Trust is offering a series of nine communication trainings between October 2014‐
February 2015 to help agencies improve their marketing efforts. Each training covers a different subject, and the series will repeat in 2015 after the first set is completed. The next training, "Social Media 101," is offered Tuesday, January 13, 2015 from 1:00 pm ‐ 3:00 pm in The Children's Trust Training Room. All sessions take place at The Children's Trust. Locations vary. To view the full list of training topics and descriptions, click here. "Because All Children Are Our Children" Consensus Letter
Early Learning Coalition Joins Researchers in Urging Public Investment in Early Childhood Education The Early Learning Coalition of Miami‐Dade/Monroe has joined more than 500 researchers across the country in signing a consensus letter to policy makers. The letter urges the expansion of and increased public investment in early childhood education. Arguing that critics of greater investments in early education "ignore the full body of evidence," the letter states: "Existing research findings are sufficient to warrant greater investment in quality programs now." The National Institute for Early Education Research (NIEER) and the nonprofit First Five Years Fund, two organizations that advocate for more quality early childhood education options, released the letter jointly along with 58 founding signatories. 9
For more information or to read an excerpt from the letter, click here. ALICE Report
United Way Releases Report on "Hidden Poor"
According to a groundbreaking report released by United Way of the Florida Keys, more than 14,000 Keys households (48% of the total population) are struggling to afford basic needs like food, housing, and health care. United Ways in six states commissioned Rutgers University to conduct the research for the ALICE report, which stands for "Asset Limited, Income Constrained, Employed." The report spotlights a large segment of the population that is working hard (sometimes at two or three jobs) but is still barely able to make ends meet. "ALICE folks are our child care workers, mechanics, home health aides, store clerks, office assistants and other workers who provide invaluable services we all rely on in our daily lives," said Margie Smith, President of United Way of the Florida Keys. "But as hard as they are working, all it would take is one emergency...serious illness, an expensive car repair, a damaging storm...for them to spiral into poverty." The ALICE report is groundbreaking, Smith explained, because it more accurately portrays the extent of financial hardship in Florida. Federal poverty guidelines have not been updated since 1974 and are not adjusted to reflect cost of living differences, Smith said. "This is significant in an area like the Keys, which has traditionally had the highest cost of living in the state." The ALICE report states that 12% of Monroe County households are at or below the federal poverty level, but an additional 36% of households are in the ALICE category, barely getting by. Says Smith, "You really need to combine these two groups in order to get a true picture of how many people in our county are struggling financially." The ALICE report contains cost analyses of basic household expenses like housing, food, child care and health care for all 67 Florida counties, and compares these costs with household incomes. It concludes that in Monroe County, a bare minimum "household survival budget" would be $24,020 for a single adult and $61,962 for a family of four. Only 51% of Keys households are making that much or more. "These figures are very conservative," Smith said. "Health care costs, for example, include only out‐of‐pocket expenses, not premiums. Housing costs are the cheapest housing you can get in an area." When ALICE households don't have enough income, Smith said, they have to make difficult choices to reduce their expenses. "For instance, they might leave their child with a neighbor instead of putting him or her in an accredited facility, which could jeopardize the child's safety and learning opportunities...or they might skip preventative health care, which could cause a serious health problem in the future." It's important to add that the whole community suffers when ALICE households don't have enough income. According to Smith, "when ALICE children aren't ready for school, they add a burden to the educational system. When ALICE households can't afford preventative health care, they place future burdens on the health care system, increasing insurance premiums for 10
everyone." United Way is releasing the ALICE report with the hope that it will encourage state and local decision‐makers to initiate policies and programs that will support working families who are struggling to continue living in the Keys. "We have been serving this fragile population for many years through our funding of food pantries and child care programs," Smith said. "We care about them and want their lives to be better." To access the complete ALICE report, click here. Aguamarina Preschool Surprises Early Learning
Coalition Board With Creative Gifts
The Early Learning Coalition of Miami‐Dade/Monroe's board of directors received some wonderful handmade gifts from Aguamarina Preschool Brickell at our December board meeting. Each board member popped a balloon to reveal a handwritten message from a child inside, along with a beautiful painting created for every one one of our board members. The Coalition was happy to give Aguamarina books for their classroom library, since we believe that reading aloud is the single most important thing you can do to help children get ready to read and learn. On behalf of the Early Learning Coalition board of directors, we would like to thank the students and teachers at Aguamarina Preschool for taking the time to make these heartfelt and unique gifts for us. Thank you for reminding our board that the work they do as advocates of early childhood education makes a difference in the lives of children every day. 11
Thank you, Aguamarina Preschool! Upcoming Conferences & Events
text4baby Community Meeting
The Healthy Start Coalition of Miami‐Dade (HSCMD) will be hosting a text4baby Community Meeting. Join HSCMD for lunch and an interactive presentation by the National Healthy Mothers, Healthy Babies Coalition to learn about the national text4baby service and how text4baby can help pregnant women and new moms in our community receive critical health and safety information. Meeting Information When: Thursday, December 11, 2014 Lunch & Registration: 12:00 pm Community Meeting: 12:30 pm ‐ 1:30 pm Location: United Way of Miami‐Dade, Ryder Conference Room 3250 Southwest Third Avenue, Miami, FL 33129 What is text4baby? text4baby is a free mobile health information service for pregnant women and new moms. It provides accurate, text‐length health information and resources in a personal and timely format. Subscribers receive weekly text messages throughout pregnancy and up until baby's first birthday. To learn more about text4baby, visit www.text4baby.org. Who should attend? Community leaders, front line staff and interested individuals in the field of maternal, infant and child health who work with pregnant women or infants up to age one. Registration 12
Space is limited. Pre‐registration is free and mandatory via the Healthy Start Coalition of Miami‐Dade website at www.hscmd.org. Click on Training Registration, scroll to the date of the meeting (12/11/14), and click on "text4baby Community Meeting" to enter your information. Please contact the HSCMD Training Department at (305) 541‐0210 or email [email protected] with any questions or for more information. Family Events at the Perez Art Museum of Miami (PAMM) PAMM Free Second Saturdays presented by Target: "Hanging Out with Art"
Explore the art of Leonor Antunes in the front gallery by the lobby. What do the objects in this installation resemble? Try your hand at tying materials together in your own patterns to hang ‐ and even attach your art to others in the workshop outside. NEXT DATE: Saturday, December 13, 1:00 pm ‐ 4:00 pm PAMM Art Storytime Every fourth Saturday of the month at 1:00 pm, 3‐5 year‐olds (and their caregivers) build on foundations of literacy with an in‐gallery story reading followed by a related art activity at PAMM's Knight Education Center. Space is limited. Pre‐registration required. NEXT DATE: Saturday, December 27, 1:00 pm ‐ 2:00pm PAMM Winter Art Camp
Beginning in Fall 2014, the Perez Art Museum of Miami (PAMM) will introduce a roster of innovative studio programs exploring contemporary issues in art and the creative making process. These programs will include workshops tailored for various age groups including children, families, teens and adults on select dates throughout the year. Program participants will utilize PAMM's collections and exhibitions as a resource to develop creative, new ways of thinking, seeing, self‐expression, and hands‐on skills through art‐making. This December PAMM is introducing an inaugural Winter Camp for children ages 8 to 12 years. PAMM Winter Art Camp will include quality educational arts‐based programming focusing on key works on view in our galleries. In the afternoons, campers will enjoy daily activities where they will begin and end their projects to take home. There are early drop‐off and late pick‐up options available for an additional fee. Lunches will not be provided. Session I
December 22 ‐ December 24, 9:00 am ‐ 3:00 pm During the first session, campers will work on week‐long activities in the mornings where they will collaborate in teams designing and developing their own museum after enjoying a tour of PAMM. Session II
December 29 ‐ December 31, 9:00 am ‐ 3:00 pm During the second session, campers will collaborate creating a sculpture based on the Geoffrey Farmer exhibition currently on view. Each team will work on their collaborative projects each day and display their work in the classroom on the last day of that camp week. 13
For more information, click here. Join the Fun at Children's Holiday at North
Stop by the Early Learning Coalition booth at the Children's Holiday at North event at Miami Dade College. Enjoy a holiday village with snow, live stage performances, and even get a photo with Santa. All ages welcome! When: Saturday, December 13, 2014 11:00 am ‐ 3:00 pm Where: Miami Dade College North Campus 11380 NW 27 Ave, Miami, FL, 33167 Celebrate Literacy Week 2015
The Florida Department of Education's Just Read, Florida! office and the Florida Office of Early Learning are seeking submissions from early learning coalitions and school district VPK programs in the "Cozy Corner Reading Nook" photo contest. Submissions must include two classroom photos. The contest is being held in conjunction with Celebrate Literacy Week, which will be held January 26‐30, 2015. Parents and educators can participate in the Celebrate Literacy Week reading event for infants, toddlers and preschoolers on Wednesday, January 28th, at 9:00 am. Adults are encouraged to read Time to Sleep by Denise Fleming to preschool age children, and Don't Let the Pigeon Drive the Bus by Mo Willems to infants and toddlers . Visit www.justreadflorida.com and select "Celebrate Literacy Week, Florida!" for more information on this contest and the exciting events and activities scheduled for the week. For questions or additional information, email [email protected]. FFCCHA 23rd Annual Conference
June 25‐28, 2015 Sheraton Sand Key Resort 14
Clearwater Beach, FL Save the Date for the 23rd Annual Florida Family Child Care Home Association Conference. Visit www.familychildcare.org for more conference updates. Click here to access the Conference Layaway Plan for Hotel Reservations. Program News & Information
The School Readiness Curriculum Reporting Process Has Been Improved! All providers were required to submit the School Readiness Curriculum Approval Verification Form. You can now submit your form electronically. The new form takes less than two minutes to complete and can be downloaded from the Provider Portal. If you are a provider that has recently changed your curriculum, or if you were instructed by your Contract Specialist to select a new curriculum from the 2014‐2015 School Readiness Approved Curricula List, please submit the School Readiness Curriculum Approval Verification Form through the Provider Portal. Contact your Contract Specialist for further assistance. If you are not sure who your Contract Specialist is, click here. Transfers & Payment Adjustments
The grace period for payment adjustments and transfer requests came to an end on November 1, 2014. The Early Learning Coalition will process payment adjustments and transfer requests as outlined in the Provider Contract for School Readiness Funded Services. Following is the language from your contract with the Coalition: Transfers
The provider agrees to only accept children transferring into their program who have a Transfer Request Form signed by both the previous provider and the parent. The provider understands that children accepted for transfer without the Transfer Request Form signed by both parties will not be eligible for reimbursement. The receiving provider agrees to fax the completed Transfer Request Form to the Coalition within two (2) working days of the child's enrollment at their facility. Providers will only be reimbursed for the two (2) working days until the Transfer Request Form is faxed. Retroactive payment will not be made for any additional days that the child was enrolled prior to the Coalition's receipt of the Transfer Request Form. A copy of the Transfer Request Form may be found online under the "Forms" section of the Provider Portal. Payment Adjustments
The provider agrees to review their reimbursement summary provided with each monthly reimbursement check. The provider agrees to report any discrepancy, over‐payment, or underpayment within 45 days from the date the reimbursement was deposited or mailed. Any underpayments reported after 45 days will not be honored. Any reconciliation must be paid to the provider on the next payment cycle. 15
The provider agrees to submit all required attendance records to the Coalition no later than the third (3) business day of each month. The provider understands that payment for services will be received by the 20th working day of the month following the month in which care was provided. Any attendance records submitted after the third business day are considered late and reimbursement to the provider will be processed the following month. Attendance records and/or reported changes submitted after the last working day of the month following the one in which care was provided will not be paid. Thank you for your cooperation. Monroe County News Monroe Staff Visit the North Pole
Monroe staff enjoyed their annual visit to the North Pole (aka Key West International Airport) sponsored by the Silverliners Service organization. Hundreds of preschool and elementary students from public and private schools participated. Activities provided included an obstacle course, story reading and music and movement. Santa and Mrs. Claus visited and each child received a present. Save the Dates ELC Monroe Advisory Committee Meeting Tuesday, January 6th, 1:00 pm Monroe County School District Board Room, 241 Trumbo Road, Key West Please join the Early Learning Coalition board, staff, and community partners as we discuss important state and local topics of interest and concern to the early care and education community. Provider participation is strongly encouraged. The meeting agenda, complete with conference call and video conferencing information, will be distributed via email. Family Fun Fest January 24th, 11:00 am ‐ 3:00 pm Marathon Community Park Stop by the Early Learning Coalition tent and booth for informational materials for parents and a fun, hands‐on activity for children! Archive
Quick links to important emails sent out by the Early Learning Coalition.
Note: All emails sent by the Coalition are posted to the organization's homepage, www.elcmdm.org. 16
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December 3, 2014: Child Care Regulation Provider Meetings December.
November 24, 2014: The ELC Offices will be closed on Thursday, November 27 and Friday, November 28 to observe the Thanksgiving Holiday. Our Offices will open again on Monday, December 1, 2014. November 20, 2014: Today, flanked by Senators and Representatives from both sides of the aisle, President Obama put pen to paper and signed S.1086, the Child Care and Development Block Grant Act of 2014 into law. Read more. November 20, 2014: The Early Learning Coalition of Miami‐Dade/Monroe has joined more than 500 researchers, nationally, in the signing of a 'Consensus Letter.' Read more. October 20, 2014: Effective November 1, 2014, the grace period for payment adjustments and transfer requests will come to an end. Read more. October 7, 2014: Guidance for Daycares and Schools: Receiving Students or Staff from Areas Affected by Ebola. Read more. October 1, 2014: The Early Learning Business Alliance was launched yesterday in Orlando. Read more. Stay Connected
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January 2015
A Newsletter for the Early Care and Education Community
Early Education. Lifelong Success.
Quick Links
Early Learning Coalition of Miami‐
Dade/Monroe VPK Online Provider Portal
School Readiness Application Office of Early Learning Department of Economic Opportunity Upcoming Board and Committee
Meetings
Board Meeting: Monday, February 2,
2015, 8:00 AM ‐ 10:00 AM
Connect With Us!
President's Message
18
Dear friends,
In December, the Early Learning Coalition of Miami‐Dade/Monroe ‐ in
partnership with The Children's Trust who provided the required local
match ‐ was chosen from among 200 plus agencies nationwide for the Early
Head Start Child Care Partnership and Expansion grants. Our organization
received $9.5 million (the second largest grant award in the Nation) to
enhance and expand preschool programs, and improve access to high‐
quality infant and toddler care in high‐need communities. This is in addition
to the $4.5 received by the United Way of Miami‐Dade and the $3.1 received by Miami‐Dade
County Department of Human Services. In all, our community received $17.1 million to serve
infants and toddlers in high‐quality programs.
We are for the support of our amazing partners, including the United Way, The Children's Trust,
our medical partners at Jackson Health Systems, Holtz Children's Hospital, Citrus Health Network
and our education partner Miami Dade College. I look forward to continuing to share with you some of the exciting events and opportunities the
Early Learning Coalition has planned for the coming months. January marks the start of some
exciting new projects, including a new research‐based texting protocol for parents developed by
researchers from Stanford University.
As always, thank you to our partners for making all this possible. Your continued participation
and support enables us to help children and the community. Sincerely,
Evelio C. Torres
President & CEO
Important Announcements
Office of Early Learning Provider Update Forms due 2/28
The Early Learning Coalition maintains a database of all legally operating child care programs and
is required to update this information annually. As per the terms and conditions of their School
Readiness contracts, all providers must provide the Early Learning Coalition with their updated
information. The deadline for Miami‐Dade county providers to submit the OEL Provider Update
form is February 28, 2015. We encourage you to share your program's information as soon as possible because it will be
used on a statewide level to give state officials, agencies, the legislature and the governor's
office a picture of Florida's child care community. Please click below to download the revised OEL Provider Update form. Please complete the
form, scan it and email it to [email protected]. If you have any questions about how to
complete the form, contact your Contract Specialist for further assistance.
Click here to download the OEL Provider Update Form
19
Important Reminder
Attention Providers
The Early Learning Coalition Board policy is to only serve children in the BG8 billing category until
they reach their 7th birthday. These children are all automatically terminated on their 7th
birthday, so you will see them drop from your attendance portal on their 7th birthday or the day
after. The Early Learning Coalition is unable to pay for children in the BG8 billing category who
attend your program after their 7th birthday and any services rendered after this date will be the
parent's responsibility.
VPK Trainings January 2015
Below is a link to a list of scheduled Department of Education trainings for VPK directors and
teachers. All courses begin at the time listed. To ensure the highest quality possible and to
preserve the integrity of the training, if you are 10 minutes late, you will not be admitted to the
training. There will be no exceptions. Walk‐in participants will not be permitted to participate.
You must register in order to attend a training. Please print your registration confirmation.
Click here to register for trainings
If you have any questions, please email [email protected].
Communication Trainings to Improve Marketing Efforts
Want to make more money?
The Children's Trust is offering a series of nine
communication trainings between October 2014‐
February 2015 to help agencies improve their marketing
efforts. Each training covers a different subject, and the
series will repeat in 2015 after the first set is completed. The next training, "Public Relations," is offered Tuesday,
February 10, 2015 from 1:00 pm ‐ 3:00 pm in The
Children's Trust Training Room.
All sessions take place at The Children's Trust. Locations
vary. To view the full list of training topics and
descriptions, click here.
"Because All Children Are Our
Children"
U.S. Department of Labor Releases
National Unemployment Numbers
Number of Long‐Term Unemployed Declined by 1.1 Million Over
the Course of Last Year
On January 9, 2015, the U.S. Department of Labor, Bureau of Labor Statistics (USDOL BLS)
released the BLS Commissioner's statement and press release covering national employment
20
and unemployment estimates for December 2014. The report indicated total non‐farm payroll
employment rose by 252,000 in December, and the unemployment rate declined to 5.6 percent.
Job gains occurred in professional and business services, construction, food services and drinking
places, health care, and manufacturing.
Among the major worker groups, the unemployment rate for adult women (5.0 percent)
decreased by 0.2 percentage point in December, while the rates for adult men (5.3 percent),
teenagers (16.8 percent), whites (4.8 percent), blacks (10.4 percent), and Hispanics (6.5 percent)
showed little change. The jobless rate for Asians, at 4.2 percent (not seasonally adjusted),
changed little from a year earlier.
In December, the number of long‐term unemployed (those jobless for 27 weeks or longer) was
essentially unchanged at 2.8 million and accounted for 31.9 percent of the unemployed. Over
the year, the number of long‐term unemployed has declined by 1.1 million.
Click here to view the press release
Click here to view the BLS Commissioner Statement
Thanks for Reading With Us for Celebrate
Literacy Week, Florida!
Thank you to all the providers who participated in the Celebrate Literacy Week, Florida! reading
event for infants, toddlers and preschoolers on Wednesday, January 28th, at 9:00 am. Teachers
were encouraged to read Time to Sleep by Denise Fleming to preschool age children, and Don't
Let the Pigeon Drive the Bus! by Mo Willems to infants and toddlers. After receiving wonderful feedback from providers, the Early Learning Coalition visited providers
across Miami‐Dade to read to children in addition to our event at Books & Books in Coral Gables.
Thank you to Natalia and Gaby from Aguamarina Preschool for showing our staff some fun
activities to do with children during our Celebrate Literacy Week, Florida! volunteer training.
21
Send pictures of your classroom reading for Celebrate Literacy Week, Florida!
to [email protected]
Early Learning Coalition Visits Centro Mater
Health Fair
A big thank you to Centro Mater for inviting the ELC to their annual Health Fair on Thursday,
January 22, 2015. We had so much fun! 22
Upcoming Conferences & Events
FFCCHA 23rd Annual Conference
June 25‐28, 2015
Sheraton Sand Key Resort
Clearwater Beach, FL
Save the Date for the 23rd Annual Florida Family Child Care Home Association Conference. Visit
www.familychildcare.org for more conference updates. Click here to access the Conference
Layaway Plan for Hotel Reservations. Program News & Information
ASQ‐3 Results Letters, Training & Informational Sessions
You can now access a child's ASQ‐3 results letter immediately after you enter the data from their
screening into the Provider Portal. Results are available immediately for providers to share with
families. Children whose screening results show any concerns are quickly referred for follow‐up.
In Miami‐Dade County, they are referred to our partners at Citrus Health Network, and in
Monroe County, they are referred to Laurie Dunn, Early Learning Specialist for Inclusion &
Assessment.
The ASQ‐3 results letter is intended to provide an overview of a child's developmental progress
and identify any areas of concern. Results must be shared with families and can be used to assist
in targeting specific areas of development within the classroom setting. 23
Miami‐Dade County
If you have any questions please contact us at 305‐646‐7220 and ask for a Screening and
Assessment Specialist or email us at [email protected]. If you have any concerns about a child in
your program, please contact the Early Learning Coalition's Warm‐Line at 786‐433‐3095.
Monroe County
If you have any questions please contact Laurie Dunn, Early Learning Specialist for Inclusion &
Assessment, at 305‐296‐5557 or email her at [email protected]. If you have any concerns
about a child in your program, please contact the Early Learning Coalition's Warm‐Line at 786‐
397‐3088.
Register for ASQ‐3, Warm‐Line and Inclusion trainings for Miami‐Dade County
Click here register online
Transfers & Payment Adjustments
The grace period for payment adjustments and transfer requests came to an end on November
1, 2014. The Early Learning Coalition will process payment adjustments and transfer requests as
outlined in the Provider Contract for School Readiness Funded Services. Following is the
language from your contract with the Coalition:
Transfers
The provider agrees to only accept children transferring into their program who have a Transfer
Request Form signed by both the previous provider and the parent. The provider understands
that children accepted for transfer without the Transfer Request Form signed by both parties will
not be eligible for reimbursement. The receiving provider agrees to fax the completed Transfer
Request Form to the Coalition within two (2) working days of the child's enrollment at their
facility. Providers will only be reimbursed for the two (2) working days until the Transfer Request
Form is faxed. Retroactive payment will not be made for any additional days that the child was
enrolled prior to the Coalition's receipt of the Transfer Request Form. A copy of the Transfer
Request Form may be found online under the "Forms" section of the Provider Portal.
Payment Adjustments
The provider agrees to review their reimbursement summary provided with each monthly
reimbursement check. The provider agrees to report any discrepancy, over‐payment, or
underpayment within 45 days from the date the reimbursement was deposited or mailed. Any
underpayments reported after 45 days will not be honored. Any reconciliation must be paid to
the provider on the next payment cycle.
The provider agrees to submit all required attendance records to the Coalition no later than the
third (3) business day of each month. The provider understands that payment for services will be
received by the 20th working day of the month following the month in which care was provided.
Any attendance records submitted after the third business day are considered late and
reimbursement to the provider will be processed the following month. Attendance records
and/or reported changes submitted after the last working day of the month following the one in
which care was provided will not be paid.
Thank you for your cooperation.
Monroe County News
24
Kreative Kids Christian Academy Selected to Participate in Early
Learning Performance Funding Pilot Project Teachers at Kreative Kids
Christian Academy in
Marathon are currently
participating in a 20 hour,
multi‐session MMCI (Making
the Most of Classroom
Interactions) training
provided by Aymara Aguiar,
ELC Technical Assistance
Specialist. For more information about
the Performance Funding
Pilot, click here.
Archive
Quick links to important emails sent out by the Early Learning Coalition. Note: All emails sent by the Coalition are posted to the organization's
homepage, www.elcmdm.org. January 28, 2015: Governor's "KEEP FLORIDA WORKING" Budget Invests Over $1 Billion
in Early Education for Florida's Children. Read more.
January 20, 2015: The Department of Children and Family Services, Office of Child Care
Regulation and Background Screening will be conducting a public hearing for proposed
rule changes to 65C‐22.009, F.A.C. and 65C‐20.014, F.A.C. pertaining to Gold Seal
Quality Care Programs. Download the meeting information here.
January 14, 2015: Thank You For Your Interest In Participating in Celebrate Literacy
Week, Florida! Read more.
January 13, 2015: CCDH Trainings for Quality Counts Providers. Read more.
January 13, 2015: Join Us At Books & Books on January 28th, 2015 for Celebrate
Literacy Week, Florida! Read more.
January 6, 2015: Celebrate Literacy Week, Florida! 2015. Read more.
December 23, 2014: The Early Learning Coalition of Miami‐Dade/Monroe will be closed
on Thursday, Dec. 25th for the Christmas holiday, and Friday, Dec. 26th as per Governor
Scott's declaration that all state offices be closed. Normal business hours will resume
on Monday, Dec. 29th.
December 17, 2014: Read the December issue of the AELC Newsletter. Read more.
December 17, 2014: EARLY LEARNING COALITION OF MIAMI‐DADE/MONROE, UNITED
WAY AND MIAMI‐DADE COUNTY AWARDED $17.1 MILLION IN EARLY HEAD START
GRANTS. Read more.
25
December 17, 2014: Scores for VPK Assessment Period 2 are due by Februrary 13,
2015. Read more.
December 16, 2014: January ASQ‐3 and Warm‐Line Informational Sessions for Miami‐
Dade County. Read more.
December 9, 2014: How to help parents complete redetermination packets so they can
be processed in a timely manner. Read more.
Stay Connected
Sponsored by
Miami‐Dade: 2555 Ponce de Leon Blvd, Suite 500, Coral Gables, FL 33134 305‐646‐7220
Monroe: 1111 12 St, Suite 206, Key West, FL 33040 305‐296‐5557
Forw ard th i s emai l
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Early Learning Coalition of Miami-Dade/Monroe | 2555 Ponce de Leon Boulevard | Suite 500 | Coral Gables | FL |
33134
26
27
28
PRESS RELEASE
Follow CareerSource South Florida
MEDIA CONTACT:
Marian M. Smith
Tel. 305.594.7615 Ext. 374
FOR IMMEDIATE RELEASE:
Local director named president for U.S. Mayors Workforce Council
(MIAMI, January 23, 2015) – CareerSource South Florida Executive Director Rick Beasley was elected president
of the United States Conference of Mayors Workforce Development Council (WDC) at the organization’s 83rd
Winter Meeting last week in Washington D.C. Mr. Beasley will lead the WDC for the next year and will continue
the council’s efforts to provide a forum for Mayors and their employment and training administrators to examine all
workforce development issues and to strengthen the ability of cities to meet the needs of their citizens; particularly
economically disadvantaged individuals, those with serious skill deficiencies, dislocated workers, returning
veterans, and others with special barriers to employment, including youth.
“I am honored to serve in this important role with The U.S. Conference of Mayors,” said Mr. Beasley. “Building a
talent supply and improving the economy continues to be a primary focus for Miami-Dade and all cities, and I look
forward to providing Mayors with the critical information that will help them effectively address today’s workforce
development challenges.”
The Conference of Mayors Workforce Development Council (WDC) provides a forum for Mayors and their
employment and training administrators to examine all workforce development issues and to strengthen the ability
of cities to meet the needs of their citizens; particularly economically disadvantaged individuals, those with serious
skill deficiencies, dislocated workers, and others with special barriers to employment, including youth.
The Workforce Development Council (WDC) was established in 1977, and works with Mayors' representatives to
influence Congress and the U.S. Department of Labor in directing more employment and training funds to cities, to
identify key issues in workforce development that affect cities, and to assure that the role of cities is paramount in
all workforce development activities.
Mr. Beasley will be supported in his WDC role by 1st Vice President Andrew McGough, Executive Director,
Worksystems, Inc. of Portland, OR and 2nd Vice President Steve Partridge, President, Charlotte Works of
Charlotte, NC.
About South Florida Workforce Investment Board
South Florida Workforce Investment Board is a public-private partnership and integral partner in Miami-Dade’s
economic plan that initiates state and federally funded workforce development and training policies for Miami-Dade
and Monroe counties. Additionally, South Florida Workforce services and resources are available to everyone at no
cost through a network of Career Centers located throughout the Region.
For more information on
www.careersourcesfl.com.
South
Florida
Workforce
Investment
Board,
call
305-594-7615
or
visit
###
CareerSource South Florida is an equal opportunity employer/program. Auxiliary aids and services are available upon request to individuals with disabilities.
All voice telephone numbers on this document may be reached by persons using TTY/TDD equipment via the Florida Relay at 711.
29
Pam Stewart
Commissioner of Education
Rodney MacKinnon
Interim Executive Director
EFS Replacement Decision Support Analysis
Purpose
The purpose of this document is to provide an overview the Office of Early Learning’s strategic direction
in the pursuit of a replacement for the 20-plus-year-old legacy data system - Enhanced Field System
(EFS).
Background
The Office of Early Learning (OEL), a division of the Florida Department of Education, administratively
oversees the state of Florida’s School Readiness (SR) program – which offers financial assistance to lowincome families for early education and care, and the state of Florida’s Voluntary Prekindergarten (VPK)
program – which is a free prekindergarten program for all 4-year-olds who reside in Florida. In addition
to these two programs, OEL has administrative oversight of 30 early learning coalitions (coalitions)
across the state. Coalitions administer these programs at the local-level and provide services to families
and child care providers.
EFS is the current statewide data system used by OEL and coalitions to manage VPK and school
readiness programs. In its present form, the system is antiquated and needs to be adequately support
the administrative and programmatic needs of early learning statewide.
Overview
In April 2010, OEL entered into a contractual agreement with Hewlett Packard (HP) to build Florida’s
Early Learning Information system (ELIS) to replace EFS. The project was unsuccessful and the contract
was terminated in July 2013. OEL and HP entered into a settlement agreement for HP to provide
ongoing maintenance and support of EFS through December 31, 2015.
OEL contracted with North Highland to conduct research on early learning data systems currently in use
by other states to help determine a feasible approach to replace EFS. Based on evaluation of child care
payment systems in Indiana, Virginia and Mississippi, the decision was made to obtain Mississippi’s Child
Care Payment System (MS/CCPS) program code.
Decision Points
The MS/CCPS system moved to the forefront because it presented an end-to-end solution, from
application to payment, which aligned with Florida program needs. Additionally, the MS/CCPS system
was developed in-house with CCDF funds, and could therefore be made available to Florida at no cost.
Although the MS/CCPS system is a single program system with a limited data base structure, the overall
solution seemed a good fit with the knowledge that slight modifications would need to be made.
Indiana’s and Virginia’s child care information systems also included functionality similar to Florida’s
needs, however the driving force for choosing Mississippi’s system over the other two states came down
to cost and the belief that it was a complete end-to-end solution. Indiana and Virginia have multicomponent systems built with both CCDF and state dollars. The initial cost of Indiana’s core Eligibility
system was $500,000 to develop and was designed to manage only the eligibility process. Additionally,
30
the system interfaces with Indiana’s existing provider and payment systems. The recurring cost to
operate the system as a whole is $6.12 per case record for active families and is based on no more than
50 children per terminal. The POS terminals have a $12.00 monthly rate.
The cost to purchase and implement Virginia’s core system was $20 million* plus a recurring annual cost
of $3 million*, to outsource the payment system.
* Indiana and Virginia initial system costs were obtained from the North Highland EFS Market Scan.
Analysis
During the initial review, MS/CCPS appeared to contain necessary processes and functionality needed to
replace the EFS system. The apparent similarities led OEL business analyst and technical staff to pursue
a more in depth review by of the system by obtaining the MS/CCPS source code.
OEL business analyst and technical staff performed a comprehensive analysis of the MS/CCPS system
with the following goals in mind:




To determine if the system could be adapted to meet the specific needs of Florida’s early
learning structure and business processes.
To determine what extent the source code, stored procedures and data base tables were usable
or need to be completely rewritten for OEL.
To determine if the system was fault tolerant and if it would retain its performance
requirements as the user-base grows.
To determine if the security of the system provides for the protection of data.
The following table depicts the strengths and weaknesses of moving forward with the development of
the EFS replacement system using the MS/CCPS system as the foundation.
Strengths
• MS/CCPS supports the input and maintenance of family
demographics.
• MS/CCPS supports a subsidized child care program
model.
• MS/CCPS supports storage and retrieval of family
income and employment data.
• MS/CCPS supports enrollments and attendance
processing, and the ability to establish providers and
make payments.
• MS/CCPS stores data required for federal reports
including the ACF 801.
Weaknesses
• Integral system functionality source code, stored
procedures and database tables are missing including
payment verification, security, and applications.
• MS/CCPS is written in an older technology that may not
scale well to a larger user-base.
• MS/CCPS technological architecture doesn’t support
some newer Microsoft development tools and
technologies, increasing both development time and
testing time.
• MS/CCPS supports a simplistic rate structure which
would require extensive modification.
• MS/CCPS supports the use of a single calendar which
would require extensive modification.
• MS/CCPS supports limited eligibilities which would
require extensive modification.
• MS/CCPS does not support a prekindergarten (VPK)
program requiring reengineering of the system to
include VPK functionality.
• Technical support documentation was not included in
the code transfer to OEL.
31
Findings
While the MS/CCPS system conceptually includes functionality that would meet Florida’s requirements,
the OEL technical experts are confident that the level of modifications required would preclude OEL
from delivering a viable integrated solution using MS/CCPS as the foundation. The technical team
discovered that integral system functionality source code, stored procedures and database tables are
missing including payment verification, security, and application source code. When asked about
missing code, Mississippi responded by telling us they did not intend to provide several sections of code
developed in house using non-federal funds. The team in Mississippi did not disclose that code for
critical functions within the MS/CCPS application was not and would not be provided.
The absence of the MS/CCPS security source code is of great concern. The MS/CCPS system uses a
custom-built security framework with source code that isn’t available to OEL and resides within a
compiled class library in MS/CCPS. OEL has no way to guarantee the integrity of user accounts with the
current security architecture in MS/CCPS.
Lastly, the code is written in dated technology which will create future maintenance and support issues.
Overall, the extensive analysis of the MS/CCPS system leads the project team to believe a fault-tolerant
design is not feasible. It is in the best interest of our early learning stakeholders to forgo implementing
the MS/CCPS system as the EFS Replacement and redirect our focus to the development of the
replacement system using the current VPK platform and EFS data structures as the foundation. The
technical staff will leverage the VPK Parent Portal and Administration development to complete the
School Readiness Parent Portal and Administration development. Strengthening this approach, OEL
technical staff built the VPK registration system with an accommodation for the needs of the school
readiness program, enrollments, payments and monitoring in mind.
The following table depicts the strengths and weaknesses of moving forward with the development of
the EFS replacement system in-house, using the legacy EFS system as a foundation.
Strengths
• The current VPK system platform can be leveraged to
complete the School Readiness development.
• All functionality will be built using technologies and
languages that are newer and more easily supportable.
• OEL will use the existing data structures, which currently
support the state of Florida's business rules.
• Building on the same database as existing production
portal, means any data migration efforts will be
significantly reduced which mitigates risk.
• The current system security developed by OEL can easily
be implemented in new development.
• Developing provider attendance and payment
functionality within existing systems will allow OEL to
design solutions to meet program needs.
• Other system development, such as the coalition plan,
will allow for sharing of common data.
• The continuation of current development will allow for
more control over and ease of system support and
maintenance.
• The familiarity of the exiting data structure will expedite
testing and training required for system deployment.
Weaknesses
• Limited in-house experience building and implementing
large-scale enterprise systems.
• Risk of carrying forward design-flaws from the legacy
EFS system.
• Potential for schedule slippage due to challenges
obtaining timely stakeholder decisions, as well as
availability/workload of project resources.
32
Conclusion
After a thorough analysis of the MS/CCPS system, it is the recommendation of the project team to
suspend further efforts with MS/CCPS. The potential risks outweigh any perceived benefits of moving
forward with the development of the MS/CCPS system for reasons documented throughout this paper.
This decision, which is in the best interest of OEL and the coalitions, could not have been made
without investing the time and resources it took to do an extensive analysis.
Next Steps
The recommendation not to proceed with using MS/CCPS will not impede the targeted completion date to
deliver a viable EFS replacement solution by December 2015. This date coincides with the contract end date for
the maintenance and support of the EFS legacy system. Phase I, which will include VPK end-to-end
development, testing, training and deployment, is planned to occur between October 2014 and April 2015.
Certain School Readiness functionality will also be developed during this phase. Much of the VPK development
will be leveraged in the development of School Readiness functionality. The two programs share many common
features, data, tables and processing. Phase II will represent the culmination of the full system development
making sure any additional School Readiness functionality is completed including waitlist functionality.
33
EARLY LEARNING COALITION OF MIAMI-DADE/MONROE, UNITED WAY AND
MIAMI-DADE COUNTY AWARDED $17.1 MILLION IN EARLY HEAD START GRANTS
Miami-Dade to Receive More Than 50 Percent of Total Dollars Awarded Florida with the Early
Learning Coalition Receiving the Second Largest Early Head Start Grant in the Nation
Miami, FL (Dec. 16, 2014) – The U.S. Department of Health and Human Services (HHS) has announced
that the Early Learning Coalition of Miami-Dade/Monroe and United Way of Miami-Dade were chosen
from among 200 plus agencies nationwide for the Early Head Start Child Care Partnership and
Expansion grants. Together, the two entities will receive $14 million. Combined with a $3.1 million grant
to Miami-Dade County, the community will benefit from more than 50 percent of the total dollars
available to the state of Florida. The Children’s Trust is a significant partner in this federal grant award,
with a total match grant of $1 million, divided between the Early Learning Coalition and United Way.
Through these Early Head Start grants, more than 1,000 young children ages birth to 36 months will
receive high quality early education and comprehensive services, laying a firm foundation for future
success in kindergarten and beyond. This is important because the beginning years of a child’s life are
critical for building the early foundation needed for success in school and later in life.
The Early Learning Coalition of Miami-Dade/Monroe will receive $9.5 million—the second largest grant
award in the Nation—to enhance and expand preschool programs, and improve access to high-quality
infant and toddler care in high-need communities. “This Early Head Start grant is good for our economy,
good for families, and good for the many infants and toddlers who will now have an opportunity to
participate in high-quality early learning programs,” said Evelio Torres, President and CEO of the Early
Learning Coalition. Torres added, “We could not be more proud of all our partners in this grant process,
including our medical partners Jackson Health Systems, Holtz Children’s Hospital, and our education
partner Miami Dade College. I can say with full confidence that there is no other community where
partnerships are so strong, and it was this kind of support that allowed our community to receive this
grant.”
“This announcement speaks volumes about our collective work in advocating for Miami-Dade’s children
and families,” says Harve A. Mogul, President CEO of United Way Miami-Dade. “It makes the case for
why quality early education is so critical to our success as a community and a nation.”
The United Way Center for Excellence in Early Education, Educare of Miami-Dade, will receive $4.5
million to raise the quality of early care and education in some of Miami-Dade’s most disadvantaged
neighborhoods. The Center will partner with child care centers and family child care homes to help
them meet Head Start Program Performance Standards. The Center will also work with Miami-Dade
County Public Schools to develop seamless transitions for children from the time they attend Early Head
Start programs through kindergarten.
The Early Learning Coalition of Miami-Dade/Monroe is one of 30 Early Learning Coalitions in the state of
Florida, serving children from birth to age 5. The Early Learning Coalition's programs include School
Readiness, Voluntary Prekindergarten (VPK), Child Care Resource and Referral Services, Quality
Initiatives and more.
Since 1924, United Way of Miami-Dade has been an innovative force in the community, successfully
responding to emerging needs and transforming people’s lives. Today our work is focused on education,
financial stability and health—the building blocks for a good life. We invest in quality programs,
34
advocate for better policies, engage people in the community and generate resources. To learn more,
give, advocate or volunteer, visit www.unitedwaymiami.org, www.facebook.com/UnitedWayMiami or
www.twitter.com/UnitedWayMiami
35
Early Learning Advisory Council
Policy Recommendations to the Office of Early Learning
January 22, 2015
The Early Learning Advisory Council (ELAC) recommends to Florida’s Office of Early Learning
(OEL) the following changes to Florida statutes and regulations as well as expedited implementation of
a State data system.
These recommendations are made in response to the information shared at the House Education
Committee meeting October 10, 2013 and in response to Chair Marlene O’Toole’s request that early
childhood education advocates work together to recommend changes to the existing statutes and
regulations.
These recommendations support legislative and regulatory changes to four overarching priorities: 1)
health and safety, 2) professional development and credentials, 3) quality; and 4) funding. Within each
priority, there are specific recommendations that will strengthen the early learning system.
The recommendations below address statutes which govern the work of: 1) the Office of Early Learning
(OEL) of the Florida Department of Education and regulations issued by OEL; and 2) the Office of
Childcare Regulation and Background Screening of the Florida Department of Children and Families
(DCF) and regulations issued by DCF.
In making these recommendations, we believe that there are many high quality early childhood
education providers in Florida. The early childhood education programs of Florida need the ability to
measure quality and reward providers accordingly.
The recommendations for increasing the investment in early childhood education in Florida are made
with the knowledge that many credible sources, including the Federal Reserve Bank and James
Heckman, PhD and Nobel Prize Laureate in Economics, have calculated that investment in early
childhood education produces at minimum a return on investment of 7:1.
HEALTH AND SAFETY
Department of Children and Families
Licensing
‒
Require that all childcare/early learning providers, including childcare homes, which receive
public funds, meet the same health and safety and discipline requirements.
‒
Require that staff in all preschool programs be at least 18 years old.
‒
Require Level 2 Background checks for staff of all providers subject to licensing.
‒
Authorize DCF to establish regulations regarding staffing ratios and group sizes (there are
currently no group size limitations in Florida child care regulations) for all providers. Direct
Page 1 of 4
January 22, 2015
36
DCF to review and update those ratios at least once each three years based on current researchbased evidence of best practices. Provide adequate funding for any changes in staffing ratio.
PROFESSIONAL DEVELOPMENT AND CREDENTIALS
Office of Early Learning (OEL) and Department of Children and Families (DCF)
Credentialing and Training
‒
Require all early learning providers which receive public funds to comply with the same training
requirements for all individuals providing care for children.
‒
Authorize DCF to establish and periodically update, based on current best practices, the training
required of new provider staff. Specifically require that the DCF-defined training regarding
health and safety, early childhood development and early childhood rules and regulations be
completed prior to a teacher leading a class.
‒
Authorize DCF to establish and periodically update, based on current best practices and researchbased evidence, on-going training requirements for providers and directors. The annual training
requirement should be increased from 10 hours to at least 24 hours annually. Some states
already require up to 40 hours of training annually. Specifically direct DCF to require that if
specialized training is available for the age group(s) in the classes currently taught by the teacher
those classes be taken before any other classes and within 6 months of beginning to work with
children in an age group for which the specialized training has not been completed. Any
specialized training should be counted toward the required annual training. Provide adequate
funding for any changes in training requirements.
‒
Require revision of the child care training hours to incorporate and align with the Florida Core
Competencies for Early Care and Education Practitioners. Require approved Florida Staff
Credential training entities to incorporate the Core Competencies into the Staff Credential.
‒
Authorize OEL to ensure implementation of a statewide early learning professional development
system that includes additional training modules/opportunities beyond licensure requirements,
coordination with higher education, and resources/supports for early learning directors and
practitioners
Enforcement
‒
Direct DCF to write rules requiring providers to post the last DCF inspection report.
FUNDING
Office of Early Learning
‒
In addition to OEL’s current Legislative Budget Request of $30 million for School Readiness
slots, that will help decrease the block grant carry forward balance, the committee recommends
that OEL request additional reoccurring funds to adequately meet the need to serve children of
Page 2 of 4
January 22, 2015
37
working-poor families on the School Readiness Program waitlist. We also recommend that OEL
requests the legislative authority to automatically put any future unbudgeted block grant balance
back into the School Readiness Program. Small business childcare providers need to receive
appropriate compensation for their services as well as performance-based payments. Currently
there are estimated to be 64,000 children on the cumulative wait lists of the Coalitions. ELAC
pledges to work actively with OEL, DCF and the Legislature to identify appropriate sources of
funds for any increase.
‒
Restore the funding per FTE for the VPK School-Year Program to $2,716 plus an equivalent
increase for the Summer Program while maintaining current staffing ratios. VPK programming
has been negatively impacted by prior reductions in payment rates.
‒
Authorize counselor and supervisor positions and appropriate funds adequate to staff 100% of
projected need, including time for DCF staff to train providers regarding DCF requirements and
to provide technical assistance when violations are found.
‒
Appropriate adequate funds to permit DCF to both support and link the University of Florida
Lastinger Center on-line training program for provider Directors and staff to the existing DCF
Training Management System and Training Transcript.
QUALITY
Office of Early Learning (OEL)
‒
Direct and authorize OEL to implement parameters to permit the Coalitions to establish incentive
payment rates for SR providers that demonstrate higher quality and better results for children.
Parameters should be established and periodically updated based on current research-based tools
that assess the quality of teacher interactions with children and compliance with School
Readiness standards.
‒
Move oversight of the Gold Seal Program to OEL in order that it may be aligned with additional
quality standards/benchmarks.
‒
Support a statewide Quality Rating Improvement System. QRIS is an organized way to assess,
improve, and communicate the quality of early learning programs to families searching for
childcare. Florida has the capacity to move toward a statewide QRIS, utilizing existing local
efforts as pilot sites. Provide adequate funding for implementing and maintaining QRIS.
‒
Authorize OEL to establish regulations to base the approval of accrediting agencies for the Gold
Seal program and for religious-exempt providers on research-based evidence and nationwide
best practices of the key attributes of an early childhood learning program that make a positive
difference for children.
‒
Improve industry standards that must be met by every contracted program offering School
Readiness and Voluntary Prekindergarten. This includes establishing change of ownership
standards to avoid issues Coalitions have experienced with noncompliant providers who change
ownership to a relative or employee.
Page 3 of 4
January 22, 2015
38
STATE DATA SYSTEM
Office of Early Learning (OEL)
 Expedite development of an early learning data system that maximizes existing resources and
expertise available through the Office of Early Learning, Early Learning Coalitions and their
partners. Priorities to include the provider portal, online attendance, and online VPK registration
system.
Page 4 of 4
January 22, 2015
39
Meeting With Representative Erik Fresen, Chair
House Education Appropriations Subcommittee
January 27, 2015
Purpose: Jointly present a united request for Miami-Dade County’s early learning system.
Agenda

Opening Remarks: [11:00]
o Dave Lawrence

Help Me Grow: [11:05] Parent Skill Building $4 million
o Vance Aloupis

VPK: [11:10] Restore the base student allocation for VPK to pre-reduction level of $2,716,
plus an equivalent increase for the Summer Program, while maintaining current staffing ratios.
o Vance Aloupis

SR Waiting List: [11:15] $30 million recurring to serve approximately 10% of the waitlist, plus
$30 million nonrecurring to reduce the Office of Early Learning projected grant balance of $64
million.
o Harve Mogul

Performance Incentive Pilot: [11:25] Continue $10.5 million funding and amend pilot
o Diana Ragbeer and Jessica Scher

Tiered Reimbursement: [11:30]
o Charles Auslander

SR Contracts [11:35]: Improve industry standards that must be met by every contracted program
offering School Readiness and Voluntary Prekindergarten. This includes establishing change of
ownership standards to avoid issues Coalitions have experienced with noncompliant providers who
change ownership to a relative or employee.
o Charles Auslander

Fraud Investigations/Litigation Costs [11:45]
o Evelio Torres

Technology/State Data System [11:50]
o Evelio Torres

Wrap Up [11:55]
o Diana Ragbeer and Jessica Scher
40
FOR IMMEDIATE RELEASE
January 28, 2015
CONTACT: Office of Early Learning
Communications Office 850-717-8604
[email protected]
Governor’s “KEEP FLORIDA WORKING” Budget Invests Over $1 Billion in Early
Education for Florida’s Children
TALLAHASSEE, Fla. – Governor Scott’s 2015-16 “KEEP FLORIDA WORKING” budget
recommends $1.06 billion in funding for early child education and care, an increase of
approximately $33.5 million. The proposed funding includes a $46 per-child increase in the base
student allocation for the Voluntary Prekindergarten (VPK) Education Program, a $30 million
appropriation for a statewide initiative to decrease the school readiness program waiting list and
money for teacher scholarships and training.
Governor Scott said, “As a father and grandfather, I know first-hand that education is the key to
a great future. Having quality early learning programs available for our youngest children is part
of my commitment to ensuring that Florida is the top state in the nation for education and for
jobs.”
Budget highlights
 VPK: The state’s free VPK program, which prepares 4-year-olds for kindergarten, had
approximately 171,000 children enrolled last year. The Governor’s budget recommends
raising the base student allocation from $2,437 to $2,483 per child in the schoolyear program and from $2,080 to $2,126 for children in summer programs. The
$46-per-child increase would be the second annual increase for VPK students.

School Readiness: The School Readiness Program helps eligible low-income families
get child care so they can work or attend training and/or education programs. Florida
served more than 224,000 children in school readiness last year and had an average of
46,000 children statewide on waiting lists. The budget includes $30 million for school
readiness to serve at least 5,300 additional children.

Teacher training and development: The Governor’s budget also includes funding for
scholarships and training for early childhood teachers—an additional $1.5 million for
Teacher Education and Compensation Helps (T.E.A.C.H), a program that provides
scholarships for child care workers to get certificates and degrees, and $2 million for a
teacher training project at the University of Florida Lastinger Center.
Other items
 $2.5 million to maintain and expand Home Instruction for Preschool Youngsters
(HIPPY) programs.

$4 million to maintain and expand the Help Me Grow initiative that identifies children
ages birth through 8 at risk for developmental or behavioral challenges and connects
their families with information and community-based resources.

$7 million to continue a school readiness performance funding project designed to
improve school readiness outcomes by incentivizing child care providers and instructors.
41
Office of Early Learning Interim Executive Director Rodney MacKinnon said, “This budget
is good news for Florida’s youngest citizens and their families. Once again, Governor Scott is
demonstrating his strong commitment to early learning.”
David Lawrence Jr., chair of The Children’s Movement of Florida, said, “What the Governor
is proposing underscores how important the early learning years are. The funding
recommendations illustrate that we are on the path toward ensuring high-quality early learning
opportunities for all Florida’s children.”
Matt Guse, CEO of the Early Learning Coalition of the Big Bend Region and chair of
Florida’s Association of Early Learning Coalitions, said, “The Governor’s budget is good for
early learning coalitions, the families we serve and the child care providers we partner with. It
will allow early learning coalitions to serve more children in school readiness and is an increase
for the second year in a row for VPK, which is available to all Florida 4-year-olds.”
Harry Duncanson, chair of the Early Learning Advisory Council, said, “Early education and
care programs for children from birth to 5 are important investments and can help pave the way
for a child’s success. The programs provide funding for child care to families whose parents are
working and trying to become financially self-sufficient. The Governor’s budget
recommendations show that he clearly understands the importance of early learning. We are
extremely pleased with the Governor’s continued recognition and strong support.”
Ted Granger, president of the United Way of Florida, said, “Putting more funds into
programs such as school readiness helps children and families in Florida. Children get a good
start and are more likely to be successful when they go to school. At the same time, their
parents can work or get the training and education they need to get back into the workforce and
become financially stable. It’s a win-win program. We are grateful to Governor Scott for
continuing to invest in Florida’s children.”
Ellen McKinley, board president of the Child Development Educational Alliance, said,
“Investing in the teachers who work closely with our young children will have a positive impact
on our early learners. We are grateful for Governor Scott’s support.”
The budget in its entirety is available at http://www.keepfloridaworking.com/
42
Early Learning Coalition Executive Committee Meeting
January 23, 2015
Resolution: 01232015-01
Action Requested: Authorize the President and CEO to respond to The Children’s Trust
Request for Proposals (“RFP”) Procurement for Early Childhood Development (Quality
Counts).
Fiscal Impact: The total contract resulting from the request is in the amount not to exceed
$8,760,000.00.
Funding Source: The Children’s Trust
Strategic Goal:
 Neediest Children
 Youngest Children
 Educate All
 Providers
 Internal Capacity
 Funding
══════════════════════════════════════════════════════════════════
Resolution: 01232015-01
AUTHORIZATION FOR THE PRESIDENT AND CEO TO RESPOND TO THE CHILDREN’S TRUST
REQUEST FOR PROPOSAL PROCUREMENT FOR EARLY CHILDHOOD DEVELOPMENT (QUALITY
COUNTS). IT IS ANTICIPATED THAT THE CONTRACT AMOUNT WOULD BE DETERMINED
AFTER SELECTION.
WHEREAS, the Finance Committee has been apprised of the goals of the program through
the attached narrative, hereby incorporated by reference, and the Finance Committee is in
agreement with the goals described therein; and
WHEREAS, the President and CEO and staff recommend approving this action,
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, MIAMI-DADE COUNTY, FLORIDA that this Board authorizes the President
and CEO to respond to The Children’s Trust Request for Proposal Procurement for Early Childhood
Development (Quality Counts).
43
The foregoing resolution and attachment was offered by ____________, who moved its
approval. The motion was seconded by ___________, and upon being put to a vote, the vote was as
follows: ___________.
The vote was recorded as in the attached roll call sheet.
The Chairperson thereupon declared the resolution duly passed and adopted this 2nd, day
of February, 2015.
EARLY LEARNING COALITION OF MIAMI-DADE/MONROE
MIAMI-DADE COUNTY, FLORIDA
BY_______________________________
BOARD SECRETARY
44
Background
Since 2007, the Coalition has received a QRIS grant from The Children’s Trust to administer
Quality Counts, Miami Dade County’s Quality Rating and Improvement System (QRIS) for early
learning programs, in addition to providing significant matching funds to support the program.
Quality Counts serves nearly 500 diverse early care and education programs, including centerbased, family childcare homes, Miami-Dade County Public Schools, Head Start/Early Head Start,
and Redlands Christian Migrant Association. In an effort to increase the quality care and education
services provided to children of Miami-Dade County, Quality Counts providers a rating of the
current level of quality in an early learning program as well as many types of support for quality
improvement activities.
In December 2014, The Children’s Trust posted a Request for Proposals (RFP) for Early Childhood
Development, which includes three sections: a) Quality Counts Administration, b) Program and
Professional Development Network and c) Short Term Intervention. The Coalition desires to
respond to the Administration and Professional Development Network sections of the RFP with
several key community partners (for annual contracts beginning in FY 2015-2016, not to exceed
three years of renewed funding).
45
2014-2015
Legislative Agenda
Early education. Lifelong success.
PRIORITIES:
• Increase Program Funding
• Improve Professional Development
Standards
• Incentives for Providers
• Improve Industry Standards
• Establish a High-Need Community Pay
Differential/Tiered Reimbursement
• Support Help Me Grow Parent SkillBuilding Initiative
• Raise Health and Safety Requirements
to Improve Child Care Quality
www.elcmdm.org
Questions regarding these legislative
priorities should be directed to
Evelio Torres, President and CEO,
Early Learning Coalition of
Miami-Dade/Monroe
[email protected]
SCHOOL READINESS & VOLUNTARY PRE-KINDERGARTEN
• Increase School Readiness funding to address the
waiting list of children 0 – 5 and improve the quality of
care.
• Increase training requirements for staff in School
Readiness programs, ensuring, at a minimum, all have
specialized training for the ages of children in their
care.
• Establish statewide program performance and
effectiveness standards and supports.
• Establish a High-Need Community Pay Differential/
Tiered Reimbursement to achieve equity across
School Readiness providers.
• Enhance resources for families to inform their
decision-making regarding selecting good early
learning settings and supports for their children.
• Improve industry standards that must be met by every
contracted program offering School Readiness and
Voluntary Pre-kindergarten (VPK).
• Increase VPK Base Student Allocation to help
programs meet State Board of Education performance
standards.
• Revise the VPK assessment and readiness rate process
to incorporate developmentally appropriate practices
that address all domains of development and
incorporates child progress.
• Improve Florida’s national best practices ranking by
reducing VPK staff to child ratios back to 1:10 or better.
• Improve teacher capacity by increasing the number
of required in-service training hours and specialized
training in prekindergarten.
• Improve children’s access to health care to enhance
educational and socio-emotional development.
46
2015 Florida Partnership for Children Priority Legislative Issues 



















School Readiness and VPK Funding – Increase VPK per student funding and increase
school readiness funding by at least $30 million to ensure children’s access to educational
enrichment programs that support working families.
Health and Safety Bill
o Amend early learning statute for School Readiness and VPK to include explicit
standards for the health, safety and well-being of children.
o Improve the consistency of child care licensing and background checks for the
child care workforce.
o Pass a health and safety bill that addresses licensing and Class I violations since
(HB 7069 did not pass in the final hour of last year’s session).
CCDBG - Address statutory changes that should/must be made to address changes
resulting from the recent CCDBG reauthorization.
Early Learning Performance Pilot - Strengthen early learning performance pilot
standards
2015 Florida Partnership for Children Support Issues T.E.A.C.H - Increase in funding for T.E.A.C.H. scholarships for child care providers
(funding has been level for 13 years). Amend early learning statute for School Readiness
and VPK to include explicit standards for the health, safety and well-being of children.
Help Me Grow - Raise awareness of and support a $4 million appropriation to Help Me
Grow.
Increase VPK/school readiness payments to child care providers (at least to 2007-2008
funding of $238 per child in school year and $595 per child in the summer program).
Increase professional development efforts to child care providers to ensure positive
outcomes for young children.
Improve VPK assessments and child outcomes by amending school readiness statute to
establish benchmarks and education-based performance standards.
Increase Early Steps funding by $4 million.
Support reinstatement of the State Advisory Council on Early Education and Care.
Allow for yearly recertification of school readiness families instead of every six months.
Implement consistent quality standards and provider accreditation.
Increase home visits to vulnerable and at-risk populations.
Improve system developments and streamline forms that VPK and school readiness
programs submit to ELCs use such as calendars and attendance logs.
Increase funding for afterschool programs to promote the well-being and safety of
children.
Adopt statewide quality standards for afterschool programs.
Identify the child care workforce as a unified, professional field of practice (profession
instead of an occupation).
Educate child care providers on the importance of play-based and developmentally
appropriate curriculum in early learning classrooms. Expand model “baby” court programs to reduce reoccurrence of maltreatment for infants
and toddlers in child welfare. 47
State Legislative Priorities 2014-15
Provide adequate School Readiness funding to support working families and children at-risk
•
Increase funding to serve eligible children and support working families by increasing recurring state funding and
providing budget authority for the Office of Early Learning to utilize all federal dollars allocated to Florida.
Address Health and Safety Concerns
•
•
Align Florida Statutes with anticipated federal CCDF reauthorization and rule-making:
o Require all programs receiving School Readiness funds to meet licensure standards; all programs must be
monitored for adherence to these standards
o Ensure all programs serving children meet all background screening requirements
o Establish group size limitations that correspond with adult-to-child ratio licensure requirements and
revise the adult-to-child ratio requirement for two-year-old children
Strengthen language prohibiting programs that have been terminated from contracting with the School Readiness
program due to licensing violations, Child Care Food Program violations, public assistance fraud, and/or other
violations, from reopening under a new corporate name or through transfer of ownership to family or friends
Improve School Readiness performance standards
•
•
•
•
Enhance resources for families to inform their decision-making regarding selecting good early learning settings
and supports for their children; resources should be available in formats (e.g., via telephone, web, or in-person)
that meet their needs through Child Care Resource and Referral
Align Florida Statutes with anticipated federal CCDF reauthorization and rule-making:
o Adjust the 22% cap on all quality, nondirect, and administrative expenditures in Florida to ensure that the
increasing federal expenditure requirements for activities related to the quality of early learning services
can be met (anticipated gradual movement from 4% federal requirement to 9%)
o Ensure that a minimum of 3% of performance/quality expenditures are directed toward infants and
toddlers as the federal expenditure requirements are increased
o Increase training requirements for staff in School Readiness programs, ensuring, at a minimum, all have
specialized training regarding the ages of children in their care
o Move to annual eligibility redetermination
o Ensure Child Care Resource & Referral provides information to families on health and safety as well as
quality enhancement efforts made by School Readiness programs (e.g., accreditation, CLASS, child
assessment, local quality improvement systems)
o Support establishment of statewide program performance and effectiveness standards and supports by
establishing a Statewide Program Effectiveness System Task Force to address national QRIS standards,
examine findings from the Performance Funding Pilot and local QRIS efforts, and develop a
recommendation regarding a statewide continuous performance and quality improvement and support
system
Clearly establish DCF Office of Child Care Regulation and Background Screening as the responsible entity for
licensure and the DOE Office of Early Learning as the responsible entity for child care performance standards and
accountability by transferring responsibility for the Gold Seal program and professional development
requirements to the Office of Early Learning
Establish child assessment requirements to inform classroom practices and document child progress
Improve Florida’s Voluntary Prekindergarten Program (VPK)
•
•
•
Increase per student funding levels to ensure programs can meet performance standard requirements
Revise the VPK assessment and readiness rate process to incorporate a valid, reliable, and authentic assessment of
child progress, addressing all domains of development and delivered during the VPK program year
Improve Florida’s rankings regarding the quality of VPK by reducing staff to child ratios back to 1:10 or better and
requiring: 15 hours annually of in-service training; lead teachers to have specialized training in prekindergarten;
secondary instructors to have a CDA credential; and vision, hearing, health, and developmental screenings.
Florida’s economic growth strategy starts at birth by investments in early childhood; Lack of
investment in the productivity of the next generation is a deficit strategy, not a growth strategy
Association of Early Learning Coalitions
Alisa S. Ghazvini, Ph.D., Executive Director/ [email protected]/ 850-545-7716
48
Early Learning Funding Priorities 2015 Advancing the Early Learning Agenda for Florida’s Children Adequacy of Funding: There are direct and immediate benefits related to early learning investment. Parents are able to work and maintain employment, are less reliant on government resources and overall are more economically self‐sufficient. If ample resources are not available, this becomes a critical challenge for our state in terms of higher unemployment and increased reliance on other government programs. The earliest interventions in a child’s life promote educational success, reduce crime, and foster workforce productivity as compared to more expensive interventions later shown to be less effective. Recognizing there are limited public resources, investments must be made where there is greatest global impact. Given the demonstrated need for services and the specific short‐ and long‐term benefits to taxpayers and Florida’s economy by investing public resources in early learning, there is clear need for an increase to the School Readiness Program budget. Consideration should be given to a multi‐year increase that coincides with the increased general revenue estimates. Increasing the funding for School Readiness will address some of the deficiencies in current School Readiness payment rates; implement the early learning educational standards associated with positive learning outcomes; and provide critical early learning services to additional children and families. 2015 Budget Priorities Increasing funding for School Readiness will support the implementation of educational standards associated with positive learning outcomes and provide critical early learning services to additional children and families. 



A $30 million increase in recurring funds will allow an additional 7,500 children to receive School Readiness funding, enabling immediate access for children at‐risk of abuse of neglect as determined by the Department of Children and Families. A $10.5 million increase for Education Based Performance Funding would support additional providers that meet Gold Seal standards, implement a curriculum‐based assessment tool that is aligned to state performance standards and informs instruction, and fund other initiatives that incentivize or assess quality early education. A $63 per student increase in Voluntary Pre‐Kindergarten (VPK) funding will help to continue to recover funding cut in years past during the recession and allow for program improvements in the program. A $4 million dollar appropriation to expand the Help Me Grow Network to reach additional Florida communities with enhanced referrals and resources. 49
Early Learning Funding Priorities 2015 Early Learning Program Briefing School Readiness Program Fifteen years ago the legislature unanimously passed and Governor Bush signed into legislation the School Readiness Act. The dual‐missioned program is designed to support low‐income working families and to provide children with the foundational early education experiences needed for school success. Today, the program allows: 



Nearly 250,000 children to make developmental gains that support their success in school and productivity in life. Parents to maintain employment, while children participate in early learning and school‐age care programs. A typical family to participate using about 8% of income to pay for child care – without this assistance, the cost of child care increases to 50% of income. Families to become more financially self‐sufficient, thereby reducing public assistance payments, state unemployment and underemployment – in sum, the program increases state tax collections and economic productivity. Early learning is a privatized model and an integral part of the education system. In Florida, nearly 10,000 small and large private businesses provide School Readiness services annually. Though budget priority is on maintaining services to children, there is also a clear need to establish service standards aligned with adequate payments to ensure children are ready for kindergarten and are reading on grade level by 3rd grade. 

Since 2001‐02, the combined federal/state funding for School Readiness services has decreased by approximately $95 million; combined with Consumer Price Index increase in business costs of approximately 25% in the same time period, the result has been a major funding decline for services impacting Florida’s children most in need. Florida is the 6th lowest in the nation for infant care and the 7th lowest for toddler and preschool care. We pay significantly less per child than California, Texas and New York. Voluntary Prekindergarten Education Program Florida was one of the first states in the country to offer free prekindergarten for all 4‐year‐olds regardless of family income. The Voluntary Prekindergarten (VPK) Education Program supports the preparation of early learners for success in kindergarten and beyond. 
In Florida, more than 5,000 small and large private businesses provide Voluntary Prekindergarten Education programs annually. 50
Early Learning Funding Priorities 2015 


More than 180,000 children—about 80 percent of Florida’s 4‐year‐olds—were enrolled in VPK in 2013‐14. The program is free for children who are Florida residents and will be 4 years old by September 1 of the year they would enroll. For the fifth consecutive year Florida students who completed the VPK Education Program were better prepared for kindergarten than those who only attended part of the program or did not participate in VPK at all. Florida ranks first in access for prekindergarten in the nation, but is the 5th lowest in per pupil spending. Help Me Grow Help Me Grow is a system that builds collaboration across sectors, including child health care, early care and education, and family support. Through comprehensive physician and community outreach and centralized information and referral centers, families are linked with needed programs and services. Help Me Grow (HMG) Florida is in the implementation stage, moving quickly towards statewide expansion. Successes and continued planning center on the following: 



Collaboration with the 2‐1‐1 statewide network and representatives from agencies in each county to establish the infrastructure for centralized telephone access and care coordination for follow‐up, provide information and referral services, and administer developmental screenings; Assess gaps and barriers in services and programs for early childhood to improve data collection, facilitate access to services, and better document the needs of these respective communities; Establish a plan for community outreach, network within early childhood programs, child healthcare practices and children’s advocacy programs, and collaborate with service agencies to build communication and rapport; Develop plans for child care provider and pediatrician outreach to promote sharing information and surveillance resources with parents, encourage universal early developmental screenings, and provide support as a referral to those requiring additional assistance. 51
Independent Accountants’ Report on
Financial Compliance Advisory Services
Early Coalition of Miami-Dade and Monroe Counties, Inc.
(ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
52
Independent Accountants’ Report on Financial Compliance Advisory Services
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Contents
Transmittal Letter .........................................................................................................................1
I.
1.0
2.0
Executive Summary ............................................................................................................... 3
Findings................................................................................................................................ 3
Observations ........................................................................................................................ 5
II. Schedule of Findings .............................................................................................................. 6
1.0 Preventive / corrective action plan (PCAP) implementation ................................................. 6
2.0 Financial management systems............................................................................................ 6
3.0 Internal control environment................................................................................................ 9
4.0 Cash management .............................................................................................................. 10
5.0 OEL statewide information system reporting and reconciliation - N/A ............................ 10
6.0 Prepaid program items ....................................................................................................... 10
7.0 Cost allocation and disbursement testing ........................................................................... 10
8.0 Travel ................................................................................................................................. 11
9.0 Purchasing .......................................................................................................................... 11
10.0
Contracting ..................................................................................................................... 11
Subrecipient monitoring ................................................................................................. 11
11.0
III. Schedule of Observations .................................................................................................... 12
1.0 Observations from 2014-15 onsite visit ............................................................................. 12
2.0 Items for OEL follow-up ................................................................................................... 12
53
January 9, 2015
State of Florida
Florida Office of Early Learning
Tallahassee, Florida
We have performed specific financial compliance consulting services as described in the Florida
Office of Early Learning’s 2014-15 Onsite Financial Monitoring Tool for the Early Learning
Coalition of Miami Dade and Monroe Counties, Inc. (ELC 31 or the Coalition). These services
were contracted by the Office of Early Learning (OEL) to comply with its oversight and
monitoring responsibilities as outlined in applicable federal regulations and state statutes.



45 Code of Federal Regulations (CFR) Part 74.51(a);
Chapter 1002.82(2)(p), Florida Statutes; and
Subpart D, Paragraph .400(d) of Office of Management and Budget Circular A-133,
Audits of States, Local Governments and Non-Profit Organizations.
These advisory services were conducted in accordance with the attestation standards established
by the American Institute of Certified Public Accountants. OEL is solely responsible for the
sufficiency of the procedures performed. Consequently, we make no representation regarding the
sufficiency of the procedures performed, either for the purpose for which this report has been
requested or for any other purpose.
On January 5, 2015 through January 9, 2015 we visited Early Learning Coalition of Miami Dade
and Monroe Counties, Inc. (ELC 31) and performed financial compliance consulting services as
summarized in OEL’s 2014-15 Onsite Financial Monitoring Tool for the period October 1, 2013
through October 31, 2014. The procedures performed and our related findings begin on page 6 of
this report.
We were not engaged to and did not conduct an examination, the objective of which would be
the expression of an opinion on the Coalition’s compliance with the previously described
financial management standards as outlined in applicable Office of Management and Budget
Circulars, Code of Federal Regulations, or other state and federal requirements.
Page - 1 -
54
Accordingly, we do not express such an opinion. Had we performed additional procedures, other
matters might have come to our attention that would have been reported to OEL.
This report is intended solely for the information and use of OEL and OEL’s management, and is
not intended to be and should not be used by anyone other than these specified parties.
HARVEY, COVINGTON AND THOMAS OF SOUTH FLORIDA, LLC
Page -2-
55
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Schedule of Findings
I.
1.0
Executive Summary
Findings
We performed financial monitoring procedures based on the testing procedures included in
OEL’s 2014-15 Onsite Financial Monitoring Tool, which is available on OEL’s website.
2014-15 Onsite Financial Monitoring Tool
http://www.floridaearlylearning.com/coalitions/hot_topics/monitoring_schedule.aspx
Our procedures were performed using firm and professional standards. A summary of the testing
categories, or Objectives, used during this engagement and the related monitoring results are
summarized here.
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Monitoring Results
Prior Period
Findings
Objectives (1)
1.0 – Preventive /corrective action plan (PCAP)
Implementation
2.0 – Financial management systems
3.0 – Internal control environment
4.0 – Cash management
5.0 – OEL’s statewide information system1
6.0 – Prepaid program items
7.0 – Cost allocation and disbursement testing
8.0 – Travel
9.0 – Purchasing
10.0 – Contracting
11.0 – Subrecipient monitoring
TOTAL
-
Current
Period
Findings
-
N/A
-
2
N/A
2
(1) Objective 5.0 – For 2014-15, testing of this objective is not included in the scoped onsite financial
monitoring tasks. This objective has been shown for disclosure purposes only.
Page -3-
56
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Schedule of Findings
Included in the table below is a summary of the results from our review of prior period findings.
New findings may occur in the current period if prior period findings which should have been
corrected remain unresolved.
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
Status of Prior Period Findings
Partially
Finding
Resolved
Unresolved
New Finding
Resolved
No Prior Period Findings
None
These financial monitoring procedures apply to both the School Readiness (SR) and Voluntary
Prekindergarten (VPK) programs. Since Chapter 1002, F.S. does not provide specific financial
monitoring steps for the federally-funded School Readiness program or the state-funded VPK
program, the minimum federal standards have been applied to both programs.
The attached Schedule of Findings contains detailed information about current period and prior
period findings. If the Coalition has current period findings it must submit a
preventive/corrective action plan (PCAP) response to OEL within 30 days of receiving this
report. Please contact OEL staff with any questions about the PCAP process.
Page -4-
57
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Schedule of Findings
2.0
Observations
Other matters or circumstances may have been noted by us as we completed the indicated
monitoring tasks. Detailed information about these observations is provided in The Schedule of
Observations and is summarized here.
Observations from 2014-15 onsite visit
The monitoring team noted no observations in the current period.
Items for OEL follow-up
The monitoring team noted no items for OEL follow-up.
This monitoring report is intended solely for the information and use of the OEL and OEL’s
management and is not intended to be and should not be used by anyone other than these
specified parties.
Page -5-
58
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Schedule of Findings
II.
Schedule of Findings
We performed financial monitoring procedures based on the Testing Procedures included in
OEL’s 2014-15 Onsite Financial Monitoring Tool, which is available on OEL’s website.
2014-15 Onsite Financial Monitoring Tool
http://www.floridaearlylearning.com/coalitions/hot_topics/monitoring_schedule.aspx
The monitoring procedures performed included tests of details of transactions, file inspections
and interviews with the entity’s personnel (1) to determine the status of recommendations from
the prior period monitoring visit(s) and (2) to adequately support the current period findings and
recommendations. Detailed information for these items is disclosed in the following sections of
this report.
1.0 – Preventive/corrective action plan (PCAP) implementation
The current period monitoring procedures were performed to determine if the entity implemented
the required preventive and corrective actions as described in the approved preventive/corrective
action plan (PCAP) from the most recently closed grant program year.
No findings were noted in the prior period.
2.0 – Financial management systems
The current period monitoring procedures were performed to gain an understanding of the
entity’s financial and operational environments through review of policies and procedures,
observation of processes, document inspection and interviews of entity personnel.
Finding # ELC 31-2014-15-001
Financial management systems – Lack of written agreement for Citrus Health Network, Inc.
office space
Finding/Condition: In November 2013 the Coalition received “free” business office space
from Citrus Health Network, Inc., a for-profit entity the Coalition has contracted with to
provide developmental screening and intervention services.
This space represents
approximately 1 office for use by two Coalition staff members each Tuesday and Thursday
as a SR eligibility outreach site for families in the Hialeah area.
There is currently no executed lease or other written agreement in place for these facilities to
establish the relationship between the Coalition and Citrus Health Network, Inc.
Page -6-
59
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Schedule of Findings
The additional operating circumstances described below are also not addressed.





What will each party receive?
What will each party provide?
Each party’s responsibilities (i.e., what types of liability does the Coalition have?)
What is the estimated cost or cost range for the goods/services exchanged?
What is the time period for these terms/conditions?
An initial review of this transaction indicates it represents resource sharing activity. Such
activity is allowable but must be disclosed in the Coalition’s cost allocation plan with the
details listed above to describe the operating circumstances.
Criteria: Section 1002.84(12), F.S., requires Coalitions comply with federal procurement
requirements and the procurement requirements of ss. 215.971, 287.057 and 287.058. For
activities related to the State’s early learning programs, statutes and state procurement rules
require obtaining written terms and conditions necessary to govern the relationship between
the Coalition and a “provider” of goods and/or services.
Cause: The Coalition was not aware of the requirement for a written contract/memorandum
of agreement for in-kind items.
Effect: Noncompliance with federal and state grant program cost principles requiring
adequate documentation for terms and conditions for contracts. Nonexistent written contracts
for services from vendors may result in inadvertent staff errors and increases the risk of
unauthorized or improper use of federal and state award monies which could result in
potential questioned costs.
Recommendation(s): The Coalition should complete tasks that include, but are not limited
to, the following.
1. Confirm for OEL the described contract activity. Test results indicate the Coalition has
office space at X location, Hialeah, Florida that has a monthly cost of $0 and no related
written terms/conditions.
2. Review Coalition operations for the monitoring period to determine if other resource-
sharing activities may have occurred. Related items to consider include, but may not be
limited to, the following items.
a. Consider if the Coalition has received goods, services, office space or other items
on a routine or ongoing basis with $0 costs incurred.
Page -7-
60
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Schedule of Findings
b. If other items are identified determine if the Coalition has any documentation
available for related terms/conditions.
3. Submit summaries from item #2 above along with any related supporting documentation
to OEL for review. OEL will provide technical assistance suggestions and instructions on
applicable documentation requirements.
4. Review, and revise as necessary, the Coalition’s internal control policies and procedures
related to resource sharing agreements and other contracts administration topics to
enhance compliance with federal and state contract rules. Coordinate with OEL as needed
for technical assistance.
5. Conduct staff training (as needed) to help ensure established and/or revised policies and
procedures are shared with and followed by staff.
Finding # ELC 31-2014-15-002
Financial management systems – Sponsorship with incomplete documentation
Finding/Condition: During testing we identified sponsorship transactions paid for from SR
funding. The Coalition’s grant agreement with OEL states the OEL logo and a statement of
sponsorship will be included on all sponsorship materials. The related event materials
inspected did not include appropriate OEL logo disclosures.



Children First (C1) Envisioning our Future event – held September 7, 2014 at
Southwest Miami Senior High School
Florida Association for the Education of Young Children (FLAEYC) Conference held October 23-26, 2014 at Marriott World Center Orlando, Florida
Tickets Fore Charity (TFC), a golf tournament – held March 5-9, 2014 at Trump
National TPC Blue Monster golf course at Trump Doral Florida Hotel
Criteria: For logo disclosure requirements, see 2014-15 grant agreement (Exhibit I, A – page
7), Section 2.11.18 – Publication or statement of state sponsorship. Also see section 28 of
the 2013-14 grant agreement. Also, see section 286.25, F.S. - Publication or statement of
state sponsorship - Any nongovernmental organization which sponsors a program financed
partially by state funds or funds obtained from a state agency shall, in publicizing,
advertising, or describing the sponsorship of the program, state: “Sponsored by (name of
organization) and the State of Florida.” If the sponsorship reference is in written material,
the words “State of Florida” shall appear in the same size letters or type as the name of the
organization.
Cause: Management overlooked the related documentation and compliance requirements for
these events.
Page -8-
61
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Schedule of Findings
Effect: Noncompliance with OEL grant agreement section 2.11.18 Exhibit I, A – page 7),
Section 2.11.18 – Publication or statement of state sponsorship. Sufficient documentation to
demonstrate costs incurred by grant programs are reasonable, necessary and provide a benefit
to program operations is required to avoid potential questioned costs that could be
determined to be unallowable. Without this documentation the Coalition has increased
operating risks for sponsorship activities with unclear purpose and/or benefits to the grant
program(s) charged.
Recommendation(s): The Coalition should complete tasks that include, but are not limited
to, the following.
1.
Confirm for OEL the results reported here. Tests indicate multiple events were held to
benefit local early learning program activities.
2. Review Coalition operations for the monitoring period to determine if other similar events may
have occurred. Prepare a summary schedule of any events held in program year 2014-15. The
summary should include a list of events by title, date, source of any funding used (SR or VPK
program dollars), and total amount(s) spent.
3. Submit summary from item #2 to OEL for review. Upon review, OEL will provide
technical assistance suggestions and instructions on applicable documentation
requirements and remitting any funds determined to be incurred for unallowable costs
(if applicable).
4. Review, and revise as necessary, the Coalition’s internal control policies and
procedures related to sponsorship agreements in order to be in compliance with Federal
and State statutes. Coordinate with OEL as needed for technical assistance.
5. Coordinate with OEL for additional technical assistance on logo requirements.
3.0 – Internal control environment
The current period monitoring procedures were performed to gain an understanding of the
entity’s internal control environment through testing of key internal controls and observation of
entity operations to ensure compliance with Federal laws, regulations and grant program
compliance requirements.
No findings were noted in the current period.
Page -9-
62
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Schedule of Findings
4.0 – Cash management
The current period monitoring procedures were performed to determine if sampled
documentation demonstrated appropriate and sufficient cash management procedures are in place
and being followed. The processes examined include cash management procedures related to
sources of other non-grant revenues.
No findings were noted in the current period.
5.0 – OEL’s statewide information system reconciliation and reporting – N/A for 2014-15
6.0 – Prepaid program items
The current period monitoring procedures were performed to identify any prepaid program
activity for this entity. If such activity was found, monitoring procedures were applied to
determine if all prepaid program items were appropriately safeguarded, managed, tracked
and reported.
Based on results obtained from inquiries made to and an inspection of data items
provided by entity personnel the monitors noted no current year prepaid program item
activity.
7.0 – Cost allocation and disbursement testing
The current period monitoring procedures were performed to determine if sampled
disbursements were appropriately incurred and posted within the entity’s financial records.
Sampled items were tested to ensure the activity: is allowable, has appropriate approval
(including pre-approval from OEL if needed), and meets the period of availability requirements
for the grant monies used to fund disbursements. Sampled items are also tested to verify
appropriate allocation in accordance with applicable cost principles, grant program compliance
requirements and guidance issued by OEL.
No findings were noted in the current period.
Page -10-
63
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Schedule of Findings
8.0 – Travel
The current period monitoring procedures were performed to determine if the entity’s sampled
travel-related expenditures are paid in accordance with applicable federal/state laws and rules,
and entity-established policies.
No findings were noted in the current period.
9.0 – Purchasing
The current period monitoring procedures were performed to determine if the sampled
procurement transactions comply with the appropriate federal or state procurement laws, as well
as the entity’s procurement policies.
No findings were noted in the current period.
10.0 – Contracting
The current period monitoring procedures were performed to determine if the sampled contract
transactions demonstrate the entity’s contracting processes comply with federal and state
requirements, as well as the entity’s own contracting policies.
No findings were noted in the current period.
11.0 – Subrecipient monitoring
The current period monitoring procedures were performed to identify any subrecipient activity
for this entity. If such activity was found, monitoring procedures were applied to determine if the
entity’s disclosure requirements and subrecipient monitoring activities comply with federal grant
program requirements, state laws and the entity’s own policies and procedures.
No findings were noted in the current period.
.
Page -11-
64
Early Coalition of Miami-Dade and Monroe Counties, Inc. (ELC 31)
2014-15 Financial Monitoring Report
Period Reviewed: October 1, 2013 through October 31, 2014
Schedule of Observations
III.
Schedule of Observations
1.0 Observations from 2014-15 onsite visit
The monitoring team noted no observations in the current period.
2.0 Items for OEL follow-up
The monitoring team noted no items for OEL follow-up.
Page -12-
65
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
REQUIRED COMMUNICATION LETTER WITH
THOSE CHARGED WITH GOVERNANCE AND
MEMORANDUM OF INTERNAL CONTROL STRUCTURE
JUNE 30, 2014 AND 2013
66
January 21, 2015
Board of Trustees
Early Learning Coalition of
Miami-Dade/Monroe, Inc.
2555 Ponce De Leon Blvd Ste 500
Coral Gables, FL 33134
We have audited the financial statements of Early Learning Coalition of Miami-Dade/Monroe, Inc.
(“ELC”) as of and for the years ended June 30, 2014 and 2013, and have issued our report thereon
dated January 21, 2015. Professional standards require that we provide you with information about
our responsibilities under generally accepted auditing standards, Government Auditing Standards
and OMB Circular A-133, 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 July 15, 2014.
Professional standards also require that we communicate to you the following information related to
our audit.
Our Responsibility under U.S. Generally Accepted Auditing Standards and OMB Circular A-133
As stated in our engagement letter dated July 15, 2014, our responsibility, as prescribed by
professional standards, is to express an opinion about whether the financial statements prepared by
management with your oversight are fairly presented, in all material respects, in conformity with
U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve
you or management of your responsibilities.
In planning and performing our audit, we considered the ELC’s internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinion on
the financial statements and not to provide assurance on internal control over financial reporting.
We also considered internal control over compliance with requirements that could have a direct and
material effect on a major federal program in order to determine our auditing procedures for the
purpose of expressing our opinion on compliance and to test and report on internal control over
compliance in accordance with OMB Circular A-133.
As part of obtaining reasonable assurance about whether the ELC’s financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grants, 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 is not an objective of our audit. Also in accordance with OMB Circular A-133,
we will examine, on a test basis, evidence about ELC’s compliance with the types of compliance
requirements described in the “U.S. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement” applicable to each of its major federal programs for the purpose of
expressing an opinion on ELC’s compliance with those requirements. While our audit will provide a
reasonable basis for our opinion, it will not provide a legal determination on ELC’s compliance with
those requirements.
An Independent Member of Baker Tilly International
MIAMI 1450 Brickell Avenue, 18th Floor, Miami FL 33131 | T 305 373 5500 F 305 373 0056 | www.mbafcpa.com
67
To the Board of Trustees
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Page Two
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 ELC are described in Note 2 to the financial statements. No new
accounting policies were adopted and the application of existing policies was not changed during 2014.
We noted no transactions entered into by ELC during the year that were both significant and unusual,
and of which, under professional standards, we are required to inform you, or transactions 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 affecting the financial
statements was:
— Management’s estimate of the allowance for uncollectible accounts is based on historical
collection rates. We evaluated the key factors and assumptions used to conclude that an
allowance is not deemed necessary.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our
audit. In addition, information requested throughout the audit process was provided without restriction.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during
the audit, other than those that are trivial, and communicate them to the appropriate level of
management. There were no misstatements or significant audit adjustments noted during the fiscal
year 2014 audit.
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 auditor’s 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 January 21, 2015.
68
To the Board of Trustees
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Page Three
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 financial statements or a determination of the type
of auditor’s 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 on accounting or financial
reporting matters.
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 ELC’s auditors. However, these
discussions occurred in the normal course of our professional relation and our responses were not a
condition to our retention.
In planning and performing our audit of the financial statements of ELC as of and for the year ended
June 30, 2014, in accordance with auditing standards generally accepted in the United States of
America, we considered ELC’s internal control over financial reporting (internal control) as a basis for
designing our auditing procedures for the purpose of expressing our opinion on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of ELC’s internal
control. Accordingly, we do not express an opinion on the effectiveness of ELC’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 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.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses.
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.
This information is intended solely for the use of the Audit Committee, Board of Directors, and
management of Early Learning Coalition of Miami-Dade/Monroe, Inc., and The Children’s Trust and is
not intended to be and should not be used by anyone other than these specified parties.
We would like to thank Early Learning Coalition of Miami-Dade/Monroe, Inc. for the opportunity to be of
service.
If we can be of any further assistance, please do not hesitate to contact us.
MORRISON, BROWN, ARGIZ & FARRA, LLC
69
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
FINANCIAL STATEMENTS
JUNE 30, 2014 AND 2013
70
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
TABLE OF CONTENTS
INDEPENDENT AUDITOR’S REPORT
1-2
FINANCIAL STATEMENTS
Statements of Financial Position
3
Statements of Activities
4
Statements of Functional Expenses
5
Statements of Cash Flows
6
Notes to Financial Statements
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE
Schedule of Expenditures of Federal Awards and State Financial Assistance
Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance
7 - 11
12
13 - 14
15
INDEPENDENT AUDITOR’S 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
16 - 17
INDEPENDENT AUDITOR’S REPORT
ON COMPLIANCE FOR EACH MAJOR PROGRAM AND STATE PROJECT AND ON
INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133 AND
SECTION 10.650, RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
18 - 19
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
20 - 21
COMPLIANCE REPORT FOR THE CHILDREN’S TRUST CONTRACTS
INDEPENDENT AUDITOR’S REPORT ON THE SCHEDULE
OF EXPENDITURES AND THE SCHEDULES OF BUDGET TO ACTUAL EXPENDITURES FOR
EACH OF THE CHILDREN’S TRUST CONTRACTS
Schedule of Expenditures of The Children’s Trust Contracts
Schedule of Budget to Actual Expenditures for each of
The Children’s Trust Contracts
Notes to Schedule of Budget to Actual Expenditures for each of The Children’s Trust Contracts
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR THE CHILDREN’S TRUST
PROGRAMS AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE
WITH THE CHILDREN’S TRUST CONTRACTS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS –
THE CHILDREN’S TRUST CONTRACTS
22
23 - 24
25
26 - 27
28
29 - 30
31
71
INDEPENDENT AUDITOR’S REPORT
To the Board of Directors
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Report on the Financial Statements
We have audited the accompanying financial statements of the Early Learning Coalition of MiamiDade/Monroe, Inc. (the “Organization”) (a Florida nonprofit organization), which comprise the
statements of financial position as of June 30, 2014 and 2013, and the related statements of activities,
functional expenses, and cash flows for the years 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.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audits. We
conducted our audits 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 audits 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 auditor’s 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 Organization as of June 30, 2014 and 2013, and the changes in its net assets
and its cash flows for the years then ended in accordance with accounting principles generally
accepted in the United States of America.
An Independent Member of Baker Tilly International
MIAMI 1450 Brickell Avenue, 18th Floor, Miami FL 33131 | T 305 373 5500 F 305 373 0056 | www.mbafcpa.com
FORT LAUDERDALE 301 East Las Olas Boulevard, 4th Floor, Fort Lauderdale, FL 33301 | T 954 760 9000 F 954 760 4465
72
To the Board of Directors
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Page Two
Other Matters
Other Information
Our audits were conducted for the purpose of forming an opinion on the financial statements as a
whole. The accompanying schedule of expenditures of federal awards, as required by Office of
Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations, 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 audits 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 January 21,
2015, on our consideration of the Organization’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 Organization’s
internal control over financial reporting and compliance.
Miami, Florida
January 21, 2015
73
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
STATEMENTS OF FINANCIAL POSITION
JUNE 30,
ASSETS
2014
2013
Cash and cash equivalents (including temporarily restricted
cash of $529,721 and $241,270 for the years
ended June 30, 2014 and 2013, respectively)
Grants receivable
Furniture and equipment, net
Other assets
TOTAL ASSETS
$
2,288,194
13,066,256
190,479
808,020
$
290,755
22,590,403
108,309
382,700
$
16,352,949
$
23,372,167
$
14,832,236
27,581
702,344
$
22,380,732
22,642
404,684
LIABILITIES AND NET ASSETS
LIABILITIES
Accounts payable
Deferred revenues
Other liabilities
TOTAL LIABILITIES
NET ASSETS
Unrestricted
Temporarily restricted
TOTAL NET ASSETS
$
TOTAL LIABILITIES AND NET ASSETS
The accompanying notes are an integral part of these financial statements.
-3-
15,562,161
22,808,058
261,067
529,721
322,839
241,270
790,788
564,109
16,352,949
$
23,372,167
74
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
STATEMENTS OF ACTIVITIES
FOR THE YEARS ENDED JUNE 30,
2014
Temporarily
Restricted
Unrestricted
SUPPORT AND REVENUES
Grants
The Children's Trust
Contributions and other
Net assets released from restrictions:
Satisfaction of program restrictions
$
7,381
$
174,193,307
TOTAL SUPPORT AND REVENUE
170,935,566
3,527,680
18,512
Total
$
170,935,566
3,527,680
25,893
(174,193,307)
174,200,688
-
288,451
174,489,139
EXPENSES:
Early education services
Management and general
168,117,871
6,144,589
-
168,117,871
6,144,589
TOTAL EXPENSES
174,262,460
-
174,262,460
CHANGE IN NET ASSETS
(61,772)
288,451
226,679
NET ASSETS, BEGINNING OF YEAR
322,839
241,270
564,109
NET ASSETS, END OF YEAR
$
261,067
$
$
17,020
$
173,930,726
TOTAL SUPPORT AND REVENUE
$
2013
Temporarily
Restricted
Unrestricted
SUPPORT AND REVENUES
Grants
The Children's Trust
Contributions and other
Net assets released from restrictions:
Satisfaction of program restrictions
529,721
169,521,448
4,449,849
-
790,788
Total
$
(173,930,726)
169,521,448
4,449,849
17,020
-
173,947,746
40,571
173,988,317
EXPENSES:
Early education services
Management and general
167,036,049
6,930,909
-
167,036,049
6,930,909
TOTAL EXPENSES
173,966,958
-
173,966,958
CHANGE IN NET ASSETS
(19,212)
NET ASSETS, BEGINNING OF YEAR
342,051
NET ASSETS, END OF YEAR
$
322,839
The accompanying notes are an integral part of these financial statements.
-4-
$
40,571
21,359
200,699
542,750
241,270
$
564,109
75
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
STATEMENTS OF FUNCTIONAL EXPENSES
FOR THE YEARS ENDED JUNE 30,
2014
Early
Education
Service
Dues and subscriptions
$
Enhancement projects
2013
Management
and General
975
2,312,908
$
Early
Education
Service
Total
27,462
-
$
28,437
2,312,908
$
Management
and General
660
2,530,651
$
26,575
-
Total
$
27,235
2,530,651
Educational materials
(Quality Initiatives)
1,008,955
539
1,009,494
1,704,277
-
1,704,277
3,899
62,073
6,974
1,178,001
350,410
36,516
45,446
104,326
485,847
6,110,749
154,193,506
1,968,302
181,714
67,270
13,111
14,532
6,272
38,555
316,771
32,354
89,426
57,770
686,517
4,522,053
83,145
29,109
141,803
17,010
76,605
13,246
1,216,556
667,181
68,870
134,872
162,096
1,172,364
10,632,802
154,193,506
2,051,447
210,823
209,073
4,180
29,348
6,105
325,760
49,941
299
4,974
13,036
427,413
1,502,174
9,158,055
151,117,361
109,779
52,036
3,238
22,550
1,647
271,160
118,742
12,410
7,652
16,564
670,724
3,402,508
2,148,433
72,399
85,609
7,418
51,898
7,752
596,920
168,683
12,709
12,626
29,600
1,098,137
4,904,682
9,158,055
153,265,794
182,178
137,645
168,117,871
6,059,419
174,177,290
167,036,049
6,860,211
173,896,260
Equipment repairs and
maintenance
Insurance
Meetings and conferences
Occupancy costs
Office
Other
Postage and freight
Printing
Professional fees
Salaries and benefits
Direct child care
Sub-recipient contracts
Telephone
Travel and training
TOTAL EXPENSES
BEFORE
DEPRECIATION
-
DEPRECIATION
TOTAL EXPENSES
$
168,117,871
85,170
$
85,170
6,144,589
$
174,262,460
The accompanying notes are an integral part of these financial statements.
-5-
$
167,036,049
70,698
$
6,930,909
70,698
$
173,966,958
76
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED JUNE 30,
2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Change in net assets
Adjustments to reconcile change in net assets
to net cash provided by (used in) operating activities:
Depreciation
Changes in assets and liabilities:
Grants receivable
Other assets
Accounts payable
Deferred revenues
Other liabilities
$
226,679
2013
$
85,170
21,359
70,698
9,524,147
(425,320)
(7,548,496)
4,939
297,660
(9,550,194)
(287,303)
884,686
3,577
45,342
TOTAL ADJUSTMENTS
1,938,100
(8,833,194)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES
2,164,779
(8,811,835)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of furniture and equipment
(167,340)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
(36,105)
1,997,439
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
(8,847,940)
290,755
$
CASH AND CASH EQUIVALENTS AT END OF YEAR
The accompanying notes are an integral part of these financial statements.
-6-
2,288,194
9,138,695
$
290,755
77
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2014 AND 2013
1.
NATURE OF ORGANIZATION
Early Learning Coalition of Miami-Dade/Monroe, Inc. f/k/a Miami-Dade School Readiness Coalition, Inc. (the
“Organization”) was incorporated under the laws of the State of Florida on April 12, 2000, following the
enactment of Florida State Statute 411.01 that established the Florida Partnership for School Readiness (the
“Partnership”). The Organization has been entrusted to implement the Voluntary Pre-kindergarten (“VPK”)
program in accordance with the laws, rules and regulations of the State of Florida particularly the Voluntary Prekindergarten Education Program Act, Chapter 1002, Part V, Florida Statutes. This program is designed to
prepare all 4-year olds for kindergarten and build the foundation for future educational success.
The Organization’s mission is to promote school readiness and voluntary pre-kindergarten programs, thus
increasing the probability for all children of achieving future educational success and becoming productive
members of society. The Organization seeks to further the physical, social, emotional and intellectual needs of
Miami-Dade and Monroe County children beginning before birth through age five.
Substantially all of the Organization’s support and revenue was received from a contract with the Partnership.
The contract provides for a comprehensive program of readiness and services that enhances the cognitive,
social and physical development of children in order to achieve performance standards and outcome measures
established by the Partnership. The Organization provides school readiness services to every eligible family, to
the extent that funding resources are available. The Organization receives additional support and revenue from
grants and donations from other sources.
The Organization subcontracted with three major service providers, Miami-Dade County Department of Human
Services, Child Development (“CDS”) and Wesley House, Inc., in order to carry out its mission. The contracts
provide for subsidized child care services to eligible children and families, as well as the administrative and
direct services necessary in order to develop and to maintain a safe, cost-effective and family-friendly system
that protects at-risk children. Effective June 1, 2013, the Organization decided to take services in-house to
improve customer service to create a more family friendly oriented delivery model and to generate savings to
increase the number of available slots for children.
2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Accounting
The Organization prepares its financial statements on the accrual basis of accounting. Accounting standards
establish external financial reporting standards for not-for-profit organizations, which include four basic financial
statements: the statement of financial position, the statement of activities, the statement of functional expenses,
and the statement of cash flows. Accounting standards require that resources be classified for accounting and
reporting purposes into the following three separate classes of net assets:

Unrestricted - Net assets which are not subject to any donor-imposed stipulations or restrictions; and
include all revenue, gains and losses that are not changes in permanently or temporarily restricted net
assets.

Temporarily Restricted - Net assets whose use by the Organization is limited by donor-imposed
stipulations that either expire with the passage of time or that can be fulfilled or otherwise removed by
actions of the Organization pursuant to those stipulations.

Permanently Restricted - Net assets whose use by the Organization is limited by donor-imposed
stipulations that neither expire with the passage of time nor can be fulfilled or otherwise removed by
actions of the Organization. The Organization presently does not have any permanently restricted net
assets.
-7-
78
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2014 AND 2013
2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Management Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United
States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect certain
reported amounts of assets and liabilities and disclosures including, but not limited to the determination of the
net realizable value of receivables and the useful lives of donated and acquired assets. Accordingly, actual
results could differ from those estimates.
Concentration of Credit Risk
The Organization places its cash deposits with creditworthy, high-quality institutions. At times, cash balances
may temporarily exceed the Federal Deposit Insurance Coverage (“FDIC”) limit of $250,000.
However, through the use of Repurchase Agreement Contracts with the financial institutions, the Organization’s
deposits are fully collateralized on a daily basis with U.S. Government securities and Government Agency
Bonds pledged up to the amount of deposits. The securities will be priced at their fair market value on the day of
the transaction plus an excess margin to ensure deposits will be fully secured. Under these agreements, a daily
confirmation is generated by the financial institutions showing what securities the Organization contractually
owns. Repurchase accounts are not covered by FDIC insurance.
The Organization has $790,788 in net assets which represents approximately 5% of total assets and liabilities as
of June 30, 2014. Substantially all of the Organization’s support was provided by the Federal government and
the State of Florida under early childhood education and voluntary pre-kindergarten programs. A significant
reduction in this level of support, if this were to occur, would have an adverse effect on the Organization’s
programs and activities and its ability to satisfy its financial and program obligations and commitments. However,
the payable obligations under the subcontracted service provider arrangements are only payable from the
Organization upon support provided from the Federal government and the State of Florida. To the extent the
subcontracted payment arrangements will not be forthcoming, the Organization will not be obligated. The
Organization’s risk is limited to the support received from the federal and state grants.
Fair Value of Financial Instruments
The fair value of financial instruments is determined by reference to various market data and other valuation
techniques, as appropriate. Unless otherwise disclosed, the fair value of financial instruments, including cash
and cash equivalents, grants receivable, accounts payable, deferred revenues and other liabilities, approximates
their recorded values due primarily to the short-term nature of their maturities.
Cash and Cash Equivalents
The Organization considers all highly-liquid investments with a maturity of three months or less to be cash
equivalents.
Furniture and Equipment, Net
Furniture and equipment are stated at cost at the date of acquisition. Major betterments and additions are
capitalized, while replacements, maintenance and repairs which do not improve or extend the lives of the
respective assets are charged to expense as incurred. Donated furniture and equipment are recorded at their
fair market value at the date of donation. Upon retirement or disposal of assets, the cost and accumulated
depreciation are eliminated from the accounts and the resulting gain or loss is included in revenues or expenses.
Depreciation is computed using the straight line method over the estimated useful lives of the assets, which
generally range from 3 to 5 years.
-8-
79
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2014 AND 2013
2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Income Taxes
The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code.
Accordingly, no provision for federal or state income taxes has been made in the accompanying financial
statements.
The Organization recognizes and measures tax positions taken or expected to be taken in its tax return based on
their technical merit and assesses the likelihood that the positions will be sustained upon examination based on
the facts, circumstances and information available at the end of each period. Interest and penalties on tax
liabilities, if any, would be recorded in interest expense and other non-interest expense, respectively.
The U.S. Federal jurisdiction and Florida are the major tax jurisdictions where the Organization files tax returns.
The Organization is generally no longer subject to U.S. Federal or State examinations by tax authorities for years
before 2011.
Support and Revenue
The Organization’s principal source of revenue is derived from federal and state grants. Grant revenues are
recognized based on the incurrence of allowable costs for cost reimbursement awards. Contributions are
recognized upon receipt, unless accompanied by restrictions or conditions. Based on the Organization’s
experience with the grantors, management has determined that the related grants receivable are fully collectible.
Consequently, no allowance for doubtful accounts is included in the accompanying financial statements.
Allocation of Functional Expenses
Program expenses and management and general expenses have been summarized on a functional basis in the
Statements of Activities and in the Statements of Functional Expenses. Directly identifiable expenses are charged
to programs and supporting services. Management and general expenses include those expenses that are not
directly identifiable with any other specific function but provide for the overall support and direction of the
Organization.
Subsequent Events
The Organization has evaluated subsequent events through January 21, 2015 which is the date the financial
statements were available to be issued.
3.
FURNITURE AND EQUIPMENT, NET
Furniture and equipment as of June 30, is comprised of the following:
2014
Office equipment
Furniture and fixtures
$
1,004,312
117,012
2013
$
1,121,324
Less: accumulated depreciation
966,052
(930,845)
$
190,479
863,551
102,501
(857,743)
$
108,309
Pursuant to the contract with the Partnership, upon termination of the contract the Partnership retains title to all
furniture and equipment purchased with funds provided by the Partnership. Accordingly, these assets are
recorded as temporarily restricted net assets and are reported under the caption “School Readiness Services.”
Depreciation expense was $85,170 and $70,698 for the years ended June 30, 2014 and 2013, respectively.
-9-
80
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2014 AND 2013
4.
ACCOUNTS PAYABLE
Accounts payable consist of the following at June 30:
2014
Child Development
Other
5.
2013
$
13,290,943
1,541,293
$
21,119,374
1,261,358
$
14,832,236
$
22,380,732
TEMPORARILY RESTRICTED NET ASSETS
Temporarily restricted net assets are comprised of the following:
2014
School Readiness Services
Total
2013
$
529,721
$
241,270
$
529,721
$
241,270
The Organization reports grant revenues that are received and earned in the same reporting period as an
increase in temporarily restricted net assets. As grant revenues are earned during the period, they are
reclassified to unrestricted revenues and reported in the Statements of Activities as net assets released from
restrictions.
-10-
81
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2014 AND 2013
6.
COMMITMENTS AND CONTINGENCIES
Operating Leases
The Organization leases its Miami-Dade County facilities under noncancelable operating leases expiring in
January 2017, June 2018, October 2018, January 2019, June 2020 and March 2023, and its Monroe County
facilities under noncancelable operating leases expiring in April 2015, May 2016 and April 2018. Additionally, the
Organization leases copiers expiring in May 2015. Future minimum payments under these leases are as follows:
Fiscal year June 30
2015
2016
2017
2018
2019
Thereafter
$
823,110
821,768
810,597
538,138
306,425
540,519
$ 3,840,557
Rent expense for the years ended June 30, 2014 and 2013 was approximately $818,000 and $446,000,
respectively.
Other
The Organization participates in a number of federal and state grants assistance programs. Amounts received or
receivable from grantor agencies are subject to audit and compliance testing by those agencies to determine if
activities undertaken by the Organization comply with the conditions of the grant. Any disallowed amounts may
constitute a liability to the Organization. Management believes that no material liability will arise from any such
audits.
Litigation
The Organization is exposed to various asserted and unasserted potential claims encountered in the normal
course of business. In the opinion of management, the resolution of these matters will not have a material effect
on the Organization’s financial position or results of operations.
-11-
82
SCHEDULE OF EXPENDITURES
OF FEDERAL AWARDS
AND
STATE FINANCIAL ASSISTANCE
-12-
83
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
AND STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 2014
Federal/State Agency
Pass-through Entity,
Federal Program/State Project
CFDA/CFSA
Number
Contract/
Grant
Number
Temporary Assistance to Needy Families
93.558
SR194
Child Care Development Fund (CCDF) Cluster:
CCDF Block Grant
CCDF - Mandatory Matching
93.575
93.596
SR194
SR194
Expenditures
FEDERAL AWARDS:
U.S. Department of Health and Human Services
Passed Through Florida's Office of Early Learning
$
32,749,170
41,162,724
37,721,323
CCDF-Cluster Program
78,884,047
Social Services Block Grant
Passed through Department of Children and Families:
Office of Refugee Settlement
Refugee and Entrant Assistance - State Administered Programs
Refugee and Entrant Assistance - Discretionary Grants
93.667
SR194
100,560
93.566
93.576
XK004
XK004
443,579
900,600
1,344,179
Centers for Disease Control and Prevention
Passed through Nemours Foundation
PPHF: Early Childcare and Education Obesity Prevention Program Obesity Prevention in Young Children - financed solely by Public
Prevention and Health Funds
93.742
1U58DP0004102-01
186,869
Total U.S. Department of Health and Human Services
113,264,825
TOTAL EXPENDITURES OF FEDERAL AWARDS
$
-13-
113,264,825
84
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
AND STATE FINANCIAL ASSISTANCE (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2014
Federal/State Agency
Pass-through Entity,
Federal Program/State Project
CFDA/CFSA
Number
Contract/
Grant
Number
48.108
SV194
48.108
OA194
Expenditures
STATE FINANCIAL ASSISTANCE:
Florida's Office of Early Learning
Voluntary Pre-Kindergarten Education
Voluntary Pre-Kindergarten Education - Outreach
and Awareness
$
56,878,153
129,175
57,007,328
Total Florida's Office of Early Learning
Florida Department of Education:
Voluntary Pre-Kindergarten Education - Assessment
Implementation
L.I. 68 General Appropriations
115,392
TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE
$
57,122,720
TOTAL EXPENDITURES OF FEDERAL AWARDS
AND STATE FINANCIAL ASSISTANCE
$
170,387,545
-14-
85
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
AND STATE FINANCIAL ASSISTANCE
FOR THE YEAR ENDED JUNE 30, 2014
1.
GENERAL
The Schedule of Expenditures of Federal Awards and State Financial Assistance included herein represent all of
the Federal awards and State projects of the Organization during the year ended June 30, 2014.
2.
BASIS OF ACCOUNTING
The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance is presented
using the accrual basis of accounting and includes expenses incurred by the Organization during the year ended
June 30, 2014.
3.
BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance includes the
federal and state grant activity of the Organization during its fiscal year July 1, 2013 to June 30, 2014. The
information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations, and Chapter 10.650, Rules of the Auditor General of
the State of Florida. Therefore, some amounts presented in this schedule may differ from amounts presented in,
or used in the preparation of the basic financial statements.
4.
SUB-RECIPIENTS
Of the federal and state expenditures presented in this schedule, the Organization provided federal awards and
state financial assistance to sub-recipients as follows:
Federal CFDA /
State CSFA Number
Program Title
Amount provided
to Sub-recipients
FEDERAL AWARDS:
Temporary Assistance for Needy Families
93.558
Child Care and Development Fund Block Grant
93.575
755,753
Child Care and Development Fund Mandatory Matching
93.596
692,568
Social Services Block Grant
93.667
1,847
Total Federal Awards Provided to Sub-recipients
-15-
$
$
601,279
2,051,447
86
INDEPENDENT AUDITOR’S 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
Early Learning Coalition of Miami-Dade/Monroe, Inc.
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 Early Learning
Coalition of Miami-Dade/Monroe, Inc. ( the “Organization”) (a nonprofit organization), which comprise the
statement of financial position as of June 30, 2014, and the related statements of activities, functional
expenses and cash flows for the year then ended, and the related notes to the financial statements, and
have issued our report thereon dated January 21, 2015.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Organization’s 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 Organization’s internal control. Accordingly, we do not
express an opinion on the effectiveness of the Organization’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.
- 16 An Independent Member of Baker Tilly International
MIAMI 1450 Brickell Avenue, 18th Floor, Miami FL 33131 | T 305 373 5500 F 305 373 0056 | www.mbafcpa.com
FORT LAUDERDALE 301 East Las Olas Boulevard, 4th Floor, Fort Lauderdale, FL 33301 | T 954 760 9000 F 954 760 4465
87
To the Board of Directors
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Page Two
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Organization’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 Organization’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 Organization’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
Miami, Florida
January 21, 2015
-17-
88
INDEPENDENT AUDITOR’S REPORT
ON COMPLIANCE FOR EACH MAJOR PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL
OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133
AND SECTION 10.650, RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Directors
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Report on Compliance for Each Major Federal Program and State Project
We have audited Early Learning Coalition of Miami-Dade/Monroe, Inc.’s (the “Organization”) compliance
with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement
and the requirements described in the Executive Office of the Governor’s State Projects Compliance
Supplement, that could have a direct and material effect on each of the Organization’s major federal
programs and state projects for the year ended June 30, 2014. The Organization’s major federal programs
and state projects are identified in the summary of auditor’s results section of the accompanying schedule of
findings and questioned costs.
Management’s Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants
applicable to its federal programs and state projects.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the Organization’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 OMB Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations, and Chapter 10.650, Rules of the Auditor
General of the State of Florida. Those standards, OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations and Chapter 10.650, Rules of the Auditor General of the State
of Florida, 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 Organization’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 Organization’s
compliance.
- 18 An Independent Member of Baker Tilly International
MIAMI 1450 Brickell Avenue, 18th Floor, Miami FL 33131 | T 305 373 5500 F 305 373 0056 | www.mbafcpa.com
FORT LAUDERDALE 301 East Las Olas Boulevard, 4th Floor, Fort Lauderdale, FL 33301 | T 954 760 9000 F 954 760 4465
89
To the Board of Directors
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Page Two
Opinion on Each Major Federal Program and State Project
In our opinion, the Organization 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, 2014.
Report on Internal Control Over Compliance
Management of the Organization 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 Organization’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 OMB Circular A-133, 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 Organization’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 and 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 OMB Circular
A-133. Accordingly, this report is not suitable for any other purpose.
Miami, Florida
January 21, 2015
-19-
90
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2014
SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditors’ report issued:
Unmodified
Internal control over financial reporting:
Material weakness(es) identified?
_____ Yes
X
No
_____ Yes
X
None reported
_____ Yes
X
No
Material weakness(es) identified?
_____ Yes
X
No
Significant deficiency(ies) identified that are not considered to
be a material weakness(es)?
_____ Yes
X
None reported
X
No
Significant deficiency(ies) identified that are not considered to
be a material weakness(es)?
Noncompliance material to financial statements noted?
Federal Awards and State Financial Assistance
Internal control over major programs:
Type of auditor’s report issued on compliance for major
programs
Unmodified
Any audit findings disclosed that are required to be reported in
accordance with section 510(a) of Circular A-133.
_____ Yes
Identification of major programs:
CFDA/CFSA Number
Name of Federal/State Program or Cluster
93.575 / 93.596
Child Care Development Fund Cluster
93.558
Temporary Assistance to Needy Families
48.108
VPK State General Funds
Dollar threshold used to distinguish between Type A and Type
B programs:
Auditee qualified as low-risk auditee?
$ 3,000,000
$ 1,713,862
X
-20-
Yes
Federal
State
__ ___ No
91
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2014
SECTION II – FINANCIAL STATEMENT FINDINGS
CURRENT YEAR FINDINGS
None
PRIOR YEAR FINDINGS
None
SECTION III – FEDERAL PROGRAM AND STATE PROJECTS FINDINGS AND QUESTIONED COSTS
CURRENT YEAR FINDINGS
None
PRIOR YEAR FINDINGS
None
No management letter is required as there were not any findings required to be reported in the management letter.
-21-
92
COMPLIANCE REPORT FOR THE CHILDREN’S TRUST CONTRACTS
FOR THE YEAR ENDED JUNE 30, 2014
-22-
93
INDEPENDENT AUDITOR’S REPORT ON THE SCHEDULE OF EXPENDITURES AND
THE SCHEDULES OF BUDGET TO ACTUAL EXPENDITURES FOR EACH OF THE
CHILDREN’S TRUST CONTRACTS
To the Board of Directors
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Report on the Schedule of Expenditures and the Schedules of Budget to Actual Expenditures for each of
The Children’s Trust Contracts
We have audited the accompanying Schedule of Expenditures and the Schedules of Budget to Actual
Expenditures (the “Schedules”) for each of The Children’s Trust Contracts of the Early Learning Coalition of
Miami-Dade/Monroe, Inc. (the "Organization"), for the year ended June 30, 2014 and the related notes.
Management’s Responsibility for the Schedules
Management is responsible for the preparation and fair presentation of the Schedules 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 the
Schedules that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility for the Schedules
Our responsibility is to express an opinion on the Schedules based on our audit.
We conducted our audit 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 standards contained in The Children’s Trust contracts. Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the
Schedules are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
Schedules. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of
material misstatement of the Schedules, 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 Schedules 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 Schedules.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.
- 23 An Independent Member of Baker Tilly International
MIAMI 1450 Brickell Avenue, 18th Floor, Miami FL 33131 | T 305 373 5500 F 305 373 0056 | www.mbafcpa.com
FORT LAUDERDALE 301 East Las Olas Boulevard, 4th Floor, Fort Lauderdale, FL 33301 | T 954 760 9000 F 954 760 4465
94
To the Board of Directors
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Page Two
Opinion on Schedules
In our opinion, the Schedules referred to above present fairly, in all material respects, the expenditures of The
Children’s Trust contracts of the Early Learning Coalition of Miami-Dade/Monroe, Inc. for the year ended June 30,
2014, in accordance with accounting principles generally accepted in the United States of America.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated January 21, 2015 on
our consideration of the Organization’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 Organization’s internal control over financial reporting and compliance.
January 21, 2015
Miami, Florida
-24-
95
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
SCHEDULE OF EXPENDITURES OF THE CHILDREN’S TRUST CONTRACTS
FOR THE YEAR ENDED JUNE 30, 2014
Contract Name
Contract Term
Contract Number
Quality Counts Quality
Improvement Initiative
7/1/2013 - 6/30/2014
1417-1650
Leverage and Local Match
7/1/2013 - 6/30/2014
1411-1650
Total Expenditures of The
Children’s Trust Contract(s)
$
3,161,000
480,000
$
(1) This amount represents the total contract amount for the 12 month period of the contract.
(2) This amounts represents the total actual expenditures for the 12 months of the fiscal year. (07/01/13 – 6/30/14).
-25-
YTD
Expenditures
Contract Amount
3,641,000
(1) $
(1)
3,047,680
480,000
$
3,527,680
Fiscal Year
Expenditures
(2) $
(2)
$
3,047,680
(2)
480,000
(2)
3,527,680
96
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
SCHEDULE OF BUDGET TO ACTUAL EXPENDITURES
FOR EACH OF THE CHILDREN’S TRUST CONTRACTS
FOR THE YEAR ENDED JUNE 30, 2014
Contract Number # 1417-1650
Quality Counts – Quality Improvement Initiative
Contract Period July 1, 2013 to June 30, 2014
Line Item Budget Category
Salaries - Full Time
YTD Expenditures
07/01/2013 thru
6/30/2014
Contract Budget
$
Fringe Benefits
506,819
$
455,599
Fiscal Year
Expenditures
$
455,599
6,864
5,915
5,915
10,532
6,735
6,735
1,800
475
475
Supplies - program
666,798
664,779
664,779
Other Professional Services
272,364
259,860
259,860
1,679,020
1,637,514
1,637,514
16,803
16,803
16,803
Travel - other than participants
Supplies - office
Research Institutions
Administrative / Indirect Costs
Total
$
3,161,000
-26-
$
3,047,680
$
3,047,680
97
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
SCHEDULE OF BUDGET TO ACTUAL EXPENDITURES
FOR EACH OF THE CHILDREN’S TRUST CONTRACTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2014
Contract Number # 1411-1650
Leverage and Local Match
Contract Period July 1, 2013 to June 30, 2014
Line Item Budget Category
YTD Expenditures
07/01/2013 through
06/30/2014
Contract Budget
Fiscal Year
Expenditures
Child Care Services
$
480,000
$
480,000
$
480,000
Total
$
480,000
$
480,000
$
480,000
-27-
98
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
NOTES TO SCHEDULE OF BUDGET TO ACTUAL EXPENDITURES
FOR EACH OF THE CHILDREN’S TRUST CONTRACTS
FOR THE YEAR ENDED JUNE 30, 2014
1.
ORGANIZATION AND NATURE OF ACTIVITIES
The Organization received funding for the following two programs during the year ended June 30, 2014 from The
Children’s Trust.
The purpose of the Quality Counts – Quality Rating Improvement System (“QRIS”) is to make child care better for
children ages birth through five, build the capacity of early care and education providers, establish accountability
for voluntary standards of high quality, and influence consumers to demand high quality services for their
children, with long term goals of improved child outcomes and school readiness for children and a coherent,
coordinated early childhood system for the community.
The Leverage and Local Match program is designed to provide local match funding to the Organization in order to
assist the Organization in drawing down the maximum allocated funds from the State Child Care Executive
Partnership child care subsidy program.
2.
GENERAL
The Schedule of Expenditures of The Children’s Trust included herein represent all of The Children’s Trust
contracts with the Organization during the year ended June 30, 2014.
3.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The Schedule of Budget to Actual Expenditures of The Children’s Trust is presented using the accrual basis of
accounting and includes expenses incurred by the Organization during the year ended June 30, 2014.
The Children's Trust contracts included in the Schedule of Budget to Actual Expenditures are operated on a
reimbursement basis method of payment. Expenditures are reported in accordance with the contracted method of
payment. Advances made by The Children's Trust to the Organization that are not repaid to The Children's Trust
at the end of the year ended June 30, 2014 are accounted for in deferred revenues and are not included in the
expenditures.
Allocation of Expenditures
Expenditures are invoiced in accordance with the budget as approved by The Children’s Trust. There were no
budget reallocations during the year ended June 30, 2014.
4.
DUE TO THE CHILDREN’S TRUST
There were no amounts due back to the Children’s Trust as of June 30, 2014.
5.
QUESTIONED COSTS
There were no questioned costs noted during the audit performed for the year ended June 30, 2014.
-28-
99
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR THE CHILDREN’S TRUST
PROGRAMS AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE
WITH THE CHILDREN’S TRUST CONTRACTS
To the Board of Directors
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Report on Compliance for Each Children’s Trust Contracts
We have audited the Early Learning Coalition of Miami-Dade/Monroe, Inc. (the “Organization”) compliance with
the types of compliance requirements described in The Children’s Trust Contracts (the “Contracts”) that could
have a direct and material effect on each of the Organization’s Contracts for the year ended June 30, 2014.
Management’s Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants
applicable to the Contracts.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the Organization’s Contracts 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 Contracts. Those standards and the Contracts
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 the Contracts
occurred. An audit includes examining, on a test basis, evidence about the Organization’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 the Organization’s
Contracts. However our audit does not provide a legal determination of the Organization’s compliance.
Opinion
In our opinion, the Organization 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 the Contracts for the year ended June
30, 2014.
- 29 An Independent Member of Baker Tilly International
MIAMI 1450 Brickell Avenue, 18th Floor, Miami FL 33131 | T 305 373 5500 F 305 373 0056 | www.mbafcpa.com
FORT LAUDERDALE 301 East Las Olas Boulevard, 4th Floor, Fort Lauderdale, FL 33301 | T 954 760 9000 F 954 760 4465
100
To the Board of Directors
Early Learning Coalition of Miami-Dade/Monroe, Inc.
Page Two
Report on Internal Control over Compliance
Management of the Organization 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 Organization’s internal control over compliance with the types of requirements that
could have a direct and material effect on each of the Contracts to determine the auditing procedures that are
appropriate in the circumstances for the purpose of expressing an opinion on compliance for each of the
Contracts and to test and report on internal control over compliance in accordance with the Contracts, 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 Organization’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 the Contracts 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 the Contracts 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 the Contracts 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 Contracts.
Accordingly, this report is not suitable for any other purpose.
Miami, Florida
January 21, 2015
-30-
101
EARLY LEARNING COALITION OF
MIAMI-DADE/MONROE, INC.
SCHEDULE OF FINDINGS AND QUESTIONED COSTSTHE CHILDREN’S TRUST CONTRACTS
FOR THE YEAR ENDED JUNE 30, 2014
Financial Statements
Type of auditor’s report issued:
Unmodified
Internal control over financial reporting:
Material weakness(es) identified?
_____ Yes
X
No
Significant deficiency(ies) identified that are not considered to be
material weakness(es)?
_____ Yes
X
None reported
Management letter or report on other matters related to internal controls
issued?
_____ Yes
X
None reported
Noncompliance material to financial statements noted?
_____ Yes
X
No
The Children’s Trust Contracts Program Specific Audit
Type of auditor’s report issued:
Unmodified
Internal control over program:
Material weakness(es) identified?
_____ Yes
X
No
Significant deficiency(ies) identified that are not considered to be
material weakness(es)?
_____ Yes
X
None reported
Any audit findings or questioned costs?
_____ Yes
X
None reported
SECTION III – THE CHILDREN’S TRUST CONTRACTS PROGRAM SPECIFIC AUDIT FINDINGS AND QUESTIONED
COSTS
CURRENT YEAR FINDINGS
None
PRIOR YEAR FINDINGS
None
-31-
102
‐ Vivian Sanchez, owner of The Learning Corner Early Childhood Center I, 1003 Old Federal Highway, Hallandale, FL 33009, was added in the Florida Disqualified List of Contractors on August 25, 2014. ‐ Coalition received the updated disqualified list November 2014 and was when we were informed of the owner being on this list. ‐ Notice of termination of contract for Vivian Sanchez, The Learning Corner Early Childhood Center I, was sent to the provider with termination date December 26, 2014. ‐ Eligibility and CCR&R was informed of termination and contacted all SR parents ‐ Provider was in the process of change of ownership to her daughter, Michelle Sanchez ‐ Main contacts are Norma Salas, director of center, and mother Vivian Sanchez, until the coalition informed Ms. Vivian Sanchez communication must be done with new owner, Michelle Sanchez. ‐ Once provider received new license, they submitted pre‐screening application for SR 2014‐2015 contract. ‐ Coalition requested all documentation regarding change of ownership for ELT approval. ‐ Pre‐screening was denied and letter was sent to provider. ‐ A call was received by Mr. Hisnardo Sanchez and Ms. Vivian Sanchez upset stating it was an unfair decision and they wanted to appeal and have a meeting with Mr. Parrino. Provider was informed the if the new owner, Michelle Sanchez, wanted to come in and speak to Mr. Parrino she could. ‐ Michelle Sanchez came in with Norma Salas and spoke to Mr. Parrino and was informed to provide all supporting documents for change of ownership in appeal. ‐ In the appeal form, Michelle Sanchez included another location The Learning Corner Early Childhood Center II,” 905 SW 8 Ave., Hallandale, FL 33009. This was another location owned by Vivian Sanchez, however she voluntary closed this location in April 2014. 103
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116
Lillian Amador
From:
Sent:
To:
Subject:
VIVIAN SANCHEZ <[email protected]>
Friday, June 20, 2014 10:08 AM
Lillian Amador
The Learning Corner Early Childhood Center II
As of April 14, 2014 we closed The Learning Corner Early Childhood
Center II, located at 905 SW 8th Ave, Hallandale, Fl, 33009. TIN # 205371628.
If you have any questions please contact us at 954-458-0091.
Sincerely,
Norma Salas
954-458-0091
[email protected]
1
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162
Early Learning Coalition Finance Committee Meeting
January 28, 2015
Resolution: 01282015-01
Action Requested: Authorize the President and CEO to release the request for proposal (RFP)
for Developmental Assessments for Miami-Dade and Monroe Counties listed in the background
section of this resolution.
Fiscal Impact: The total amount of the RFP will not exceed $135,000.00, subject to availability
of funding.
Funding Source: School Readiness
Strategic Goal:
 Neediest Children
 Youngest Children
 Educate All
 Providers
 Internal Capacity
 Funding
══════════════════════════════════════════════════════════════════
RESOLUTION NO. 01282015-01
AUTHORIZE THE PRESIDENT AND CEO TO RELEASE REQUEST FOR PROPOSAL (RFP) FOR THE
DEVELOPMENTAL ASSESSMENTS FOR MIAMI-DADE AND MONROE COUNTIES LISTED IN THE
BACKGROUND SECTION OF THIS RESOLUTION. THE TOTAL AMOUNT OF THE RFP WILL NOT
EXCEED $135,000.00, SUBJECT TO AVAILABILITY OF FUNDING.
WHEREAS, the Board has been apprised of the goals of the program through the attached
narrative, hereby incorporated by reference, and the Board is in agreement with the goals described
therein; and
WHEREAS, the President and CEO and staff recommend approving this action,
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE EARLY LEARNING COALITION OF MIAMIDADE/MONROE, MIAMI-DADE COUNTY, FLORIDA that this Board authorizes the President and CEO
to release request for proposal (RFP) for Developmental Assessments for Miami-Dade and Monroe
Counties listed in the background section of this resolution. The total amount of the RFP will not
exceed $135,000.00, subject to availability of funding.
163
The foregoing resolution and attachment was offered by ____________, who moved its
approval. The motion was seconded by ___________, and upon being put to a vote, the vote was as
follows: ___________.
The vote was recorded as in the attached roll call sheet.
The Chairperson thereupon declared the resolution duly passed and adopted this 2nd, day of
February, 2015.
EARLY LEARNING COALITION OF MIAMI-DADE/MONROE
MIAMI-DADE COUNTY, FLORIDA
BY_______________________________
BOARD SECRETARY
164
Background
This resolution is requesting authorization for the President and CEO to release request for proposal
(RFP) for Developmental Assessments for Miami-Dade and Monroe Counties listed in the chart below.
The total amount of the RFP will not exceed $135,000.00, subject to availability of funding. The
goal of using competitive solicitation for these services is to ensure high quality of services and
leverage professional expertise and community partnerships.
As part of the School Readiness Child Screening & Assessment program, a random sample of
children using the School Readiness subsidy must be assessed in the fall and spring of each year.
The ELCMDM uses the Early Learning Accomplishment Profile (E-LAP) and Early Learning
Accomplishment Profile-Diagnostic (LAP-D) for the assessment of children 0-5 years to fulfill this
mandate in accordance with Florida Statute.
The scope of work for the Developmental Assessment RFP includes all aspects of the assessment
process for both Miami-Dade and Monroe Counties, including, but not limited to: the selection of
the random sample, management of the pre/post LAP assessment process in Miami-Dade County,
and data analysis and reporting of the assessment (LAP) data for Miami-Dade and Monroe
Counties. The estimated number of assessments that will be conducted in Miami-Dade County
is one thousand (1000) and in Monroe County is one hundred fifty (150).
RFP Services
Proposed Dollar NotTo-Exceed Amount
Proposed Release Date
Proposed Contract
Date
Developmental
Assessments for MiamiDade and Monroe Counties
$115,000.00 (MDC)
$20,000.00 (Monroe)
February 2014
July 1, 2015
TOTAL RFP AMOUNT NTE
$135,000.00
February 2014
July 1, 2015
165
Early Learning Coalition Finance Committee Meeting
January 28, 2015
Resolution: 01282015-02
Action Requested: Authorize the President and CEO to receive and execute the grant
agreement and/or contract with The Department of Health and Human Services,
Administration for Children and Families, Office of Head Start.
Fiscal Impact: The contract is a not-to-exceed amount of $9,500,000.00, subject to approval
for legal sufficiency and form.
Funding Source: The Department of Health and Human Services, Administration for
Children and Families, Office of Head Start
Strategic Goal:
 Neediest Children
 Youngest Children
 Educate All
 Providers
 Internal Capacity
 Funding
══════════════════════════════════════════════════════════════════
Resolution: 01282015-02
AUTHORIZATION FOR THE PRESIDENT AND CEO TO RECEIVE FUNDS AND EXECUTE THE
GRANT AGREEMENT AND/OR CONTRACT FROM THE DEPARTMENT OF HEALTH AND
HUMAN SERVICES, ADMINISTRATION FOR CHILDEN AND FAMILIES, OFFICE OF HEAD
START. THE CONTRACT IS A NOT-TO-EXCEED AMOUNT OF $9,500,000.00, SUBJECT TO
APPROVAL FOR LEGAL SUFFICIENCY AND FORM.
WHEREAS, the Finance Committee has been apprised of the goals of the program
through the attached narrative, hereby incorporated by reference, and the Finance Committee is
in agreement with the goals described therein; and
WHEREAS, the President and CEO and staff recommend approving this action,
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE EARLY LEARNING COALITION
OF MIAMI-DADE/MONROE, MIAMI-DADE COUNTY, FLORIDA that this Board authorizes the
President and CEO to receive funds and execute the grant and/or contract from The Department
166
of Health and Human Services, Administration for Children and Families, Office of Head Start.
The grant/contract amount is a not to exceed amount of $9,500,000.00 and it is subject to
approval for legal sufficiency and form.
The foregoing resolution and attachment was offered by ____________, who moved its
approval. The motion was seconded by ___________, and upon being put to a vote, the vote was
as follows: ___________.
The vote was recorded as in the attached roll call sheet.
The Chairperson thereupon declared the resolution duly passed and adopted this 2nd,
day of February, 2015.
EARLY LEARNING COALITION OF MIAMI-DADE/MONROE
MIAMI-DADE COUNTY, FLORIDA
BY_______________________________
BOARD SECRETARY
167
Background
The Early Learning Coalition has received notification of funding from The Federal Office of
Head Start in the amount of 9.5 million dollars under the Early Head Start Child Care
Partnership Program. In addition, the Children’s Trust has committed up to $700,000.00 in
local matching funds to ensure high quality services for the children and families serve by the
Neighborhood Place for Early Head Start. In January of 2014, the Obama Administration
announced a national investment of 500 million dollars to be awarded to improve infant and
toddler care through child care partnerships. The Federal Head Start program is administered
by the Department of Health and Human Services (HHS), Administration for Children and
Families (ACF), Office of Head Start. Agencies that receive grant awards directly from the Office
of Head Start are referred to as Grantees.
As a Head Start Grantee, the Coalition will partner with 35-40 child care centers and family child
care homes to serve 750 children between the ages of birth and three years old. As with all
Early Head Start/Head Start grantees, the Coalition will go through ‘reauthorization’ every five
years.
The ELC will implement Early Head Start under the registered name: The Neighborhood Place for
Early Head Start. Implementation partners include: Jackson Health Systems and Holz Children’s
Hospital, University of Miami, Miami Dade College, University of Florida, The Healthy Start
Coalition, Citrus Health Network, Inc., Cuban National Council, The Elijah Network, Miami
Children’s Initiative, Opa-Locka Community Development Corporation, Concerned African
Women, Nurse Family Partnership and others.
As a result, the Coalition is requesting authorization for the President and CEO to receive and
execute The Early Head Start grant/contract in the approximate amount of $9,500,000.00, for
the 2015-2016 program year.
168
Narrative
History of Head Start: In January of 1964, President Lyndon B. Johnson declared The War on
Poverty in his State of the Union speech. Shortly thereafter, Sargent Shriver took the lead in
assembling a panel of experts to develop a comprehensive child development program that
would help communities meet the needs of disadvantaged preschool children. Among these
experts were Dr. Robert Cooke, a pediatrician at John Hopkins University, and Dr. Edward Zigler,
a professor of psychology and director of the Child Study Center at Yale University.
Part of the government’s thinking on poverty was influenced by new research on the effects of
poverty, as well as on the impacts of education. This research indicated an obligation to help
disadvantaged groups, compensating for inequality in social or economic conditions. Head Start
was designed to help break the cycle of poverty, providing preschool children of low-income
families with a comprehensive program to meet their emotional, social, health, nutritional and
psychological needs. A key tenet of the program established that it be culturally responsive to
the communities served, and that the communities have an investment in its success through
the contribution of volunteer hours and other donations as nonfederal share.
Head Start has served over 30 million children since 1965, growing from an eight-week
demonstration project to include full day/year services and many program options. Currently,
Head Start is administered by the Administration for Children and Families (ACF) in the
Department of Health and Human Services. Head Start serves over a million children and their
families each year in urban and rural areas in all 50 states, the District of Columbia, Puerto Rico
and the U.S. territories, including American Indian, Alaskan Native and Migrant/Seasonal
communities.
169
Early Learning Coalition Finance Committee Meeting
January 28, 2015
Resolution: 01282015-03
Action Requested: Authorize the President and CEO to negotiate and execute an
amendment to contract PSA14-129 with Shutts & Bowen LLP.
Fiscal Impact: The contract amount increases by $100,000.00, for a total contract amount
of $229,000.00, which is subject to the availability of funding.
Funding Source: A-Pool
Strategic Goal:
 Neediest Children
 Youngest Children
 Educate All
 Providers
 Internal Capacity
 Funding
══════════════════════════════════════════════════════════════════
Resolution: 01282015-03
AUTHORIZATION FOR THE PRESIDENT AND CEO TO NEGOTIATE AND EXECUTE AND
AMENDMENT TO CONTRACT PSA14-129 WITH SHUTTS & BOWEN LLP. THE TOTAL
AMENDMENT WILL NOT EXCEED $100,000.00, WHICH IS SUBJECT TO AVAILABILITY OF
FUNDING.
WHEREAS, the Finance Committee has been apprised of the goals of the program
through the attached narrative, hereby incorporated by reference, and the Finance Committee is
in agreement with the goals described therein; and
WHEREAS, the President and CEO and staff recommend approving this action,
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE EARLY LEARNING COALITION
OF MIAMI-DADE/MONROE, MIAMI-DADE COUNTY, FLORIDA that this Board authorizes the
President and CEO to negotiate and execute an amendment to Contract PSA14-129 with Shutts
& Bowen LLP. The total amendment amount will not exceed $100,000.00, which is subject to
availability of funding.
170
The foregoing resolution and attachment was offered by ____________, who moved its
approval. The motion was seconded by ___________, and upon being put to a vote, the vote was
as follows: ___________.
The vote was recorded as in the attached roll call sheet.
The Chairperson thereupon declared the resolution duly passed and adopted this 2nd,
day of February, 2015.
EARLY LEARNING COALITION OF MIAMI-DADE/MONROE
MIAMI-DADE COUNTY, FLORIDA
BY_______________________________
BOARD SECRETARY
171
Background
On June 29, 2014, the Coalition engaged Shutts & Bowen LLP to serve as a board counsel/legal
services for fiscal year 2014-2015. The amendment is to increase the contract amount from
$129,000.00 to $229,000.00. The Coalition is currently engaged in litigation with Wonder
Sprout and potential litigation with Mach 87. As such, the Coalition is requesting authorization
for the President and CEO to negotiate and execute an amendment to the contract. The total
amendment amount will increase the contract by $100,000.00, for a total contract amount of
$229,000.00, which is subject to availability of funding.
172
EXPENSES:
The following tables describe the expenses for fiscal year 2014-2015:
Co nt ract o r’s
Name
Services
Shut t s & Bo wen
LLP
Board
Counsel/Legal
Services
Term
Original
Co nt ract
amo unt FY
2014-2015
07/01/2014
$109,000.00
06/30/2015
To t al
Co nt ract
amo unt
To t al
Amo unt
Billed up t o
dat e
$229,000.00
$150,082.62
Amendment # 1 Amendment # 2
fo r lit igat io n
fo r lit igat io n
expenses
expenses
$20,000.00
$100,000.00
Board Counsel Regular Services
Amo unt Billed
% o f mo nies used per
mo nt h
Target %
Ut ilizat io n per
mo nt h
Jul-14
$13,884.25
10.76%
8.33%
8.33%
Aug-14
$12,986.71
10.07%
8.33%
16.67%
Sep-14
$11,021.45
8.54%
8.33%
Oct -14
$23,959.25
18.57%
8.33%
25.00%
33.33%
No v-14
$3,016.67
2.34%
8.33%
41.67%
Dec-14
$9,180.75
7.12%
8.33%
Jan-15
0.00%
8.33%
50.00%
58.33%
Feb-15
0.00%
8.33%
66.67%
Mar-15
0.00%
8.33%
Cumulat ive
Ut ilizat io n
Apr-15
0.00%
8.33%
75.00%
83.33%
May-15
0.00%
8.33%
91.67%
100.00%
0.00%
8.33%
$74,049.08
57.40%
100.00%
Amo unt Billed
% o f mo nies used per
mo nt h
0.00%
Target %
Ut ilizat io n per
mo nt h
8.33%
0.00%
8.33%
16.67%
Jun-15
To t al
Litigation Costs:
Jul-14
Aug-14
Cumulat ive
Ut ilizat io n
8.33%
Sep-14
$6,862.50
2.75%
8.33%
25.00%
Oct -14
$21,234.82
8.49%
8.33%
33.33%
No v-14
$25,818.67
10.33%
8.33%
41.67%
Dec-14
$22,117.55
8.85%
8.33%
50.00%
Jan-15
0.00%
8.33%
58.33%
Feb-15
0.00%
8.33%
66.67%
Mar-15
0.00%
8.33%
75.00%
Apr-15
0.00%
8.33%
83.33%
May-15
0.00%
8.33%
91.67%
0.00%
8.33%
100.00%
30.41%
100.00%
Jun-15
To t al
$76,033.54
173
Early Learning Coalition of Miami-Dade and Monroe Counties
Statement of Revenues and Expenditures at
December 31, 2014
In 000's
TOTAL
Current Month
Actual
Current Year
Actual
Annual Budget
% Budget
Remaining
Target % Budget
Remaining
Variance
13,140
213
48
134
19
13,555
77,899
1,434
284
783
93
80,494
169,260
3,641
700
2,500
1,175
177,276
53.98%
60.61%
59.40%
68.68%
92.08%
54.59%
50.00%
-4.59%
Revenue
State of Florida
The Children's Trust
Other
Refugee
MDCPS Teen Parent
Total Revenue
Expenditures
Salary and Fringe
State of Florida Child Care
Contractual Services
Occupancy/Infrastructure
Travel and Conference
Program and Activity Expenses
IT
Other Expenses
1,197
5,450
10,469
47.94%
11,660
462
70,943
2,744
156,967
5,087
54.80%
46.06%
132
11
7
769
162
108
1,445
176
2,380
46.79%
8.04%
95.46%
20
31
55
128
321
430
82.85%
70.37%
13,520
34
80,359
135
177,276
-
54.67%
50.00%
-4.67%
Current Month
Actual
Current Year Actual
Annual Budget
% Budget
Remaining
Target % Budget
Remaining
Variance
50.00%
-1.88%
Accrued Expenses Other
Total Expenditures
Net Revenue Over Expenditure
School Readiness
Revenue
State of Florida
Total Revenue
Expenditures
Salary and Fringe
State of Florida Child Care
Contractual Services
Occupancy and Infrastructure
Travel and Conference
Program and Activity Expenses
IT
Other Expenses
Accrued Expenses Other
Total Expenditures
Net Revenue over Expenditure
Voluntary Pre-K
8,472
8,472
52,197
52,197
108,466
108,466
51.88%
51.88%
986
7,011
283
136
10
7
18
21
4,467
45,335
1,399
689
126
37
39
106
7,586
96,029
2,700
904
127
640
200
281
41.12%
52.79%
48.17%
23.81%
0.90%
94.24%
80.36%
62.24%
8,472
52,198
108,466
-
51.88%
50.00%
-1.88%
% Budget
Remaining
Target % Budget
Remaining
Variance
50.00%
-7.72%
Current Month
Actual
Current Year Actual
Annual Budget
Revenue
State of Florida
Total Revenue
Expenditures
Salary and Fringe
State of Florida Child Care
Contractual Services
Occupancy and Infrastructure
Travel and Conference
Program and Activity Expenses
IT
Other Expenses
Accrued Expenses Other
Total Expenditures
Net Revenue over Expenditure
Other
4,668
4,668
25,702
25,702
60,794
60,794
57.72%
57.72%
132
4,524
6
3
615
24,920
66
68
12
2
1
14
7
1,737
58,504
151
214
20
8
87
74
64.57%
57.41%
56.48%
68.42%
36.71%
100.00%
84.12%
90.03%
4,668
25,702
60,794
57.72%
50.00%
-7.72%
% Budget
Remaining
Target % Budget
Remaining
Variance
50.00%
-17.63%
50.00%
-19.32%
Current Month
Actual
Current Year Actual
Annual Budget
Revenue
The Children's Trust
Other
Refugee
MDCPS Teen Parent
Total Revenue
Expenditures
Salary and Fringe
State of Florida Child Care
Contractual Services
Occupancy and Infrastructure
Travel and Conference
Program and Activity Expenses
IT
Other Expenses
Accrued Expenses Other
Total Expenditures
Net Revenue over Expenditure
213
48
134
19
414
1,434
284
783
93
2,595
3,641
700
2,500
1,175
8,016
60.61%
59.40%
68.68%
92.08%
67.63%
79
125
174
-7
1
3.6.90
9
368
688
1,279
13
24
71
2
14
1,146
2,435
2,237
327
30
1,733
34
75
67.89%
71.74%
42.80%
96.10%
19.49%
95.89%
94.41%
81.48%
380
34
2,460
135
8,016
69.32%
174
Early Learning Coalition of Miami-Dade/Monroe
School Readiness Slot Utilization Snapshot - Miami-Dade
December 2014
(all dollar amounts in thousands '000)
Children Served
Amount
Total actual paid - YTD
Total actual paid - December 2014
Eligibility Breakdown
27,143
20,186
Net Slot Payment and Gold Seal
Match (BG8 and CCEP)
Total cost (in thousands) (incl match)
Change month over month
Total Net Increase(decrease) children
Net increase/(decrease) dollars
$
$
$
$
Monthly Activity
Beginning Census
Amount
20,879
NET Increase/(Decrease)
Type
AT Risk
Income Eligible
Florida One Parent
Transitional Child Care
Work Force Development
CCEP (Purchasing Pool)
ARRA
BGSNT
6,041
134
6,889
(693)
501
(693)
p
categories above)
SFW GOLD SEAL
Enrolled As of January 20, 2015
20,188
Age Break Down
19,380
Type
7,558
9,090
12,990
SISP
Regular
6
21,240
Summer
12
Receiving
Diff Prior % Change
Service
% of Total
Month
Prior Month
2,620
12.83%
185
7.60%
13,425
65.77%
(960)
-6.67%
0.00%
1,736
8.50%
59
3.52%
1,814
8.89%
61
3.48%
818
4.01%
34
4.34%
0.00%
0.00%
-
% of
Diff Prior
% Change
Amount*
Total
Month
Prior Month
$949.11 14.05%
$125.12
15.19%
$4,524.61 66.97%
$210.26
4.87%
$
0.00% $
$572.77
8.48%
$86.38
17.76%
$575.70
8.52%
$56.85
10.96%
$133.59
1.98%
$22.72
20.49%
$
0.00%
$0.00
$
0.00%
$0.00 -
20,413
20,186
-2.95%
Infant
9
22,213
425
- $
$
8.02%
$714.58
10.58%
$57.09
8.68%
-
$0.00 $0.00 -
-
Dollars Paid by Age Category
% Change
Prior Month
5.80%
-3.18%
0.02%
7.14%
0.99%
-0.09%
-18.18%
3.52%
$1,304.02
$1,411.61
$1,517.67
$5,580.95
$526.05
$78.86
$57.62
19.15%
20.73%
22.29%
81.97%
7.73%
1.16%
0.85%
$69.45
$103.65
$231.36
$478.36
$48.34
$6.47
$17.39
5.63%
7.92%
17.99%
9.37%
10.12%
8.94%
43.24%
(380)
26
-7.24%
5.45%
$1,134.06
$93.80
16.66%
1.38%
$69.46
$17.59
6.52%
23.08%
24.58%
(354)
-6.18%
$1,227.85
18.03%
$87.05
7.63%
24.44%
(389)
-6.80%
$1,227.85
18.03%
$87.05
0.00%
24.44%
100%
-3
(392)
(231)
-100.00%
-6.85%
-1.05%
$0.00
$1,227.85
$6,808.81
0.00%
18.03%
100%
($1.07)
$85.98
$564.34
16.45%
19.00%
24.41%
75.56%
10.48%
1.73%
1.34%
(118)
1
355
161
(2)
(84)
10
4,869
503
22.28%
2.30%
5,372
5,330
Sub-Total
Total
Minus 1496 Duplicates
$501.34
Diff Prior
Month
$73.90
3,588
4,145
5,325
16,482
2,292
378
294
5,330
21,812
20,316
100%
% of
Total
19.79%
% of Total
15.70%
Other
$6,755.78
Amount-$
$1,347.65
Receiving
Service
3,424
Sub-Total
School Age: 6 yrs
School Age: 7 yrs
School Age: 8 yrs
Unduplicated School Age: 6 - 8
yrs**
School Age: 9 yrs and above
School Age Total Includes 42
duplicates
21,617
All Eligible Clients-Paid
School Age (Unduplicated)
Diff Prior
% Change
Month
Prior Month
(77)
-2.20%
**There are 1925 5-year-old within this count.
Children By Age Group
Children Paid by BG Group
Children 0 - 5
School Age 6 -8
503 /
4,869 / 22% 2%
(621)
-
Toddler
Three Year Old
Pre-School
VPK Total Actual Paid - YTD
SISP
Regular
Summer
100%
GOLD SEAL
20,186
Waitlist as of January 20, 2015
Waitlist as of December 29, 2014
Waitlist as of November 17, 2014
VPK Enrolled As of January 20, 2015
Regular
Summer
VPK Total Actual Paid - December 2014
Dollars Paid by BG Group
Total
Minus 227 Duplicates
Total
Current Data
Projected Paid for January (96% of
enrolled)
Ready Pool and Waitlist
Ready Pool as of January 20, 2015
Children Paid by BG Group
-
/ 0%
16,482 / 76%
School Age 9 and
Above
Other
Note: Legends with too small percentage are not shown on the pie chart.
818
1,736
1,814
-
13,425
2,620
AT Risk
Income Eligible
Florida One Parent
Transitional Child Care
Work Force Development
CCEP (Purchasing Pool)
ARRA
BGSNT
7.63%
-100.00%
7.53%
9.04%
175
Early Learning Coalition of Miami-Dade/Monroe
School Readiness Slot Utilization Snapshot - Monroe
December 2014
(all dollar amounts in thousands '000)
Eligibility Breakdown
Children Served
Amount
Total actual paid - December 2014
Type
AT Risk
Income Eligible
Florida One Parent
Transitional Child Care
Work Force Development
CCEP (Purchasing Pool)
ARRA
Total
Minus 7 Duplicates
634
Net Slot Payment and Gold Seal
Match (BG8 and CCEP)
Total cost (in thousands) (incl match)
Change month over month
Total Net Increase(decrease) children
Net increase/(decrease) dollars
Monthly Activity
$
$
$
199
3
208
(9)
21
$
Beginning Census
Net Increase/(Decrease)
643
(9)
Age Break Down
Total
634
Type
662
146
458
7
8
22
641
634
429
22.78%
71.45%
0.00%
1.09%
1.25%
3.43%
0.00%
100%
-
-
% Change
Prior Month
(2)
(5)
0
0
-1
1
-1.35%
-1.08%
$52.94
$143.24
$
0.00%
$2.56
-11.11%
$3.31
4.76%
$3.16
$0.00
-1.08%
$205.20
(7)
-
-
$5.86
All Eligible Clients-Paid
Receiving % of
Service
Total
Diff Prior
Month
% of
Total
Amount
Diff Prior % Change
Month
Prior Month
25.80%
$5.15
69.80%
$14.29
0.00% $
1.25%
$1.04
1.61%
$0.08
1.54%
$0.50
0.00%
$0.00 100%
$21.05
2.86%
$0.96
11.43%
19.68%
Dollars Paid by Age Category
% Change
Prior Month
Amount-$
% of
Total
Diff Prior % Change
Month
Prior Month
124
18.79%
(4)
-3.13%
$53.44
26.04%
$5.59
11.68%
108
100
149
16.36%
15.15%
22.58%
1
(8)
6
0.93%
-7.41%
4.20%
$42.32
$31.51
$39.20
20.63%
15.36%
19.10%
$4.84
$1.99
$6.80
12.93%
6.76%
20.99%
481
50
46
34
164
10
5
0
179
179
660
634
72.88%
7.58%
6.97%
5.15%
24.85%
1.52%
0.76%
0.00%
27.12%
0.00%
27.12%
100%
(5)
-1
(4)
Sub-Total
Age: 6
Age: 7
Age: 8
Age: 6 - 8**
Age: 9 - 10
Age: 11 - 12
Age: Other Age
Age Total
Sub-Total
Total
Minus 26 Duplicates
(10)
-4
-2
0
(16)
(16)
(21)
-1.03%
$166.47
-1.96%
$10.94
-8.00%
$10.51
0.00%
$7.15
-5.75%
$36.40
-28.57%
$1.55
-28.57%
$0.77
$0.00
-8.21%
$38.73
- $
-8.21%
$38.73
-3.08%
$205.20
81.13%
$19.23
5.33%
$1.32
5.12%
$0.51
3.48%
$0.76
17.74%
$2.17
0.76%
($0.19)
0.38%
$0.15
0.00%
$0.00
18.87%
$2.13
0.00% $
18.87%
$2.13
100%
$21.35
**There are 34 5-year-old within this count.
Children Paid by BG Group
Children By Age Group
AT Risk
Income Eligible
10 / 1.52%
164 / 24.85%
10.79%
11.08%
67.85%
2.34%
18.69%
Toddler
Three Year Old
Pre-School
School
School
School
School
School
School
School
School
Other
0
0
0
434
Diff Prior
Month
Dollars Paid by BG Group
Infant
636
VPK Total Actual Paid - December 2014
Receiving % of
Service
Total
GOLD SEAL
Amount
Current Data
Enrolled as of January 23, 2015
Projected Paid for January (96% of
enrolled)
Waitlist
Waitlist as of January 23, 2015
Waitlist as of January 6, 2015
Waitlist as of November 21, 2014
VPK Enrolled as of January 23, 2015
Children Paid by BG Group
Children 0 - 5
-
5 / 0.76%
School Age 6 - 8
School Age 9 - 10
4
5
1
8
4
7
-
Florida One Parent
8
2
6
Transitional Child Care
2
Work Force Development
CCEP (Purchasing Pool)
481 / 72.88%
School Age 11 - 12
ARRA
13.06%
13.69%
5.15%
11.84%
6.33%
-11.12%
24.54%
5.81%
5.81%
11.61%
176
DEPARTMENT OF EDUCATION
COMMISSIONER OF EDUCATION
PAM STEWART
OFFICE OF EARLY LEARNING
(850) 717-8550
EXECUTIVE DIRECTOR
SHAN GOFF
DEPUTY DIRECTOR OF
OPERATIONS
STEPHANIE L. GEHRES, CPA
PROGRAM INTEGRITY
MANAGER
REGINAL WILLIAMS
REVIEW SUPERVISOR
ANDREA WARD
REVIEW TEAM LEAD
JUNIOR TAIT
REVIEW TEAM
ROYAL LOGAN
LORA LEE-TURNER
SHEILA NOBLES
ANDREA BARBER
ACCOUNTABILITY REVIEW
SPECIALIST
ACCOUNTABILITY MONITORING REPORT FOR THE
EARLY LEARNING COALITION OF MIAMI-DADE AND
MONROE
The Florida Department of Education’s Office of Early Learning (OEL)
conducted an early education and care accountability review for the Early
Learning Coalition of Miami-Dade and Monroe (the Miami-Dade and Monroe
Coalition, the coalition). The coalition is incorporated as a not-for-profit
organization, which is tax exempt under 26 USC s. 501(c)(3).
All early learning service providers who expend state and federal funds shall
operate early education and care programs in a manner that complies with state
and federal rules, regulations and laws. The team conducted the review to
ensure the coalition’s overall administration and implementation of early
learning programs (Coalition Governance (CG), Operations and Program
Management (OPM), Educational Services Delivery (ESD), Data Accuracy
(DA), School Readiness (SR), Voluntary Prekindergarten (VPK), and Child
Care Resource and Referral (CCR&R)) meets or exceeds service delivery and
operational requirements.
The desk and onsite review began on June 2, 2014. The accountability review
team examined files and documentation for services the coalition delivered for
SR from January through March 2014, for VPK during the 2013-2014 program
year and the coalition’s operations from July 1, 2012, through June 30, 2014.
In this report, a YES indicates a criterion that complies with the review
requirements, a NO indicates a criterion that does not fully comply with
requirements and N/A indicates a criterion that OEL did not review or did not
apply to the reviewed coalition.
The Early Learning Grant Agreement requires the coalition to take corrective
actions for each NO response. The report notes corrective action examples to
help the coalition effectively deliver program services.
RENEE LISS
FRED TRIPLETT
REPORT AS13-14.25
NOVEMBER 2014
250 Marriott Drive, Tallahassee, Florida 32399
Telephone: (850) 717-8550 Fax: (850) 921-0026 Toll Free Line: 1-866-FL-Ready (357-3239)
www.FloridaEarlyLearning.com
An equal opportunity employer/program. Auxiliary aids and services are available upon request to individuals with disabilities. All voice telephone numbers on this
document may be reached by persons using TTY/TDD equipment via the Florida Relay Service at 711 .
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I.
Authority
Federal and Florida laws, rules and regulations mandate that OEL administer early learning programs in Florida, as
well as monitor and evaluate each coalition’s performance in administering the early learning programs and
implementing the coalition’s SR plan (Title 45, Code of Federal Regulations (CFR); ss. 98.1(b)(6), 1002.82(2)(p) and
1002.75, Florida Statutes (F.S.)). The monitoring and performance evaluations must include, at a minimum, onsite
monitoring of a coalition’s finances, management, operations and programs. OEL may also identify best practices for a
coalition to improve the outcomes of the early learning programs.
II.
Scope and Methodology
OEL developed performance criteria to provide a framework for measuring a coalition’s effectiveness in
implementing early learning programs. The performance criteria include indicators about compliance with federal
and state laws, rules and regulations to assist the coalition in maintaining high quality in CG, OPM, CCR&R,
ESD, SR eligibility, VPK child eligibility (VPKC), VPK provider eligibility (VPKP), SR payment validation
(SRPV), VPK payment validation (VPKPV) and DA.
Coalitions/statewide contractors that OEL reviewed during FY 2012-2013 for compliance with the now repealed
Chapter 411.01, F.S., will receive modified desk reviews for FY 2013-2014. This will include file samples for SR
and VPK child eligibility and payment validation, VPK provider eligibility and DA to validate the coalition
implemented House Bill (HB) 7165 SR and VPK requirements enacted on July 1, 2013.
For FY 2013-2014, OEL will conduct an onsite review of all performance criteria (full accountability review) for
coalitions/statewide contractors with services delivered in-house that OEL did not review during FY 2012-2013.
OEL will conduct a full desk review for coalitions/statewide contractors with contracted services that OEL did not
review during FY 2012-2013. This review will consist of all performance criteria and validating the coalition’s
subrecipient monitoring for SR and VPK child eligibility and payment validation and VPK provider eligibility.
OEL will conduct a full accountability onsite review for coalitions that OEL did not review during FY 2012-13
that deliver services both in-house and via contract. The 2013-2014 accountability review period will occur from
July 2012 through each coalition’s review commencement month.
OEL conducted a full accountability review for the ELC of Miami-Dade and Monroe for this review cycle.
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III.
Coalition Background Information
Provider type and children served – The following is a list of the number of provider types and the number of
children served by program type. The number of children served includes eligible children birth through 12 years of
age and children with special needs up through the age of 18.
Type of Providers
Number of SR
Providers
Number of VPK
Providers
Number of School
Readiness Children
Number of Voluntary
Prekindergarten
Children
Faith-Based Providers1
N/A
68
N/A
1,707
Family Child Care Homes
234
14
1,373
203
Private Centers/Schools
1,092
791
33,917
18,221
Public School Providers
135
207
2,040
6,024
6
N/A
9
N/A
1,467
1,010
35,300
24,210
Informal Caregivers
Total (unduplicated)2
Source – OEL Fact Book FY2013-2014 (as of July 31, 2014).
Organization and staffing – The coalition has a staff of 186 full-time and 37 part-time employees who implement
the programmatic aspects of the coalition’s board of directors’ mission.
Board governance – The coalition’s board of directors serves as the coalition’s policy-making entity and delegates
authority to the coalition’s executive director. At the time of the review, the board consisted of 21 members
representing Miami-Dade and Monroe counties. Membership composition includes representatives from both the
private and public sectors. The standing committees, established according to the coalition’s bylaws, that support the
board are the Executive, Nominating, Finance, Program Policy and Strategy, Providers’ Service, Governance and ByLaws.
1
Distinct count of providers. The provider type counts include faith-based providers, which OEL does not consider a separate provider
type. OEL does not require that a coalition identify faith-based providers in the SR Program.
2
The sum of coalition data does not equal the statewide total. More than one coalition may serve these children.
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Scope of services –
During the review period, the coalition provided the following early learning services –
SR child eligibility determinations
VPK child eligibility determinations
VPK provider eligibility determinations
SR provider reimbursements
VPK provider reimbursements
CCR&R
Parent support
Health screening
Developmental screening
SR provider recruitment
VPK provider recruitment
SR provider training
VPK provider training
EFS management
Information Systems Security
Coalition
Coalition
Coalition
Coalition
Coalition
Coalition
Coalition
Coalition
Coalition
Coalition
Coalition
Coalition
Coalition
Coalition
Coalition
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
Contractor
The coalition’s allocations for the SR and VPK programs in the fiscal year ending June 30, 2014, totaled approximately
$165,570,609. Expenditures3 totaled approximately $106,077,924.
Early Learning Coalition of Miami-Dade and Monroe Counties
Reported SR and VPK Allocations and Expenditures
Services
School Readiness
Allocation FY 2013-2014
Expenditures (May 31, 2014)
$107,871,983.00
$102,442,577.00
CCEP
$2,236,308.00
$151,311.00
Total SR
$110,108,291.00
$102,593,888.00
$53,191,418.00
$51,368,425.00
$2,127,657.00
$2,009,902.00
$55,319,075.00
$3,378,327.00
$68,650.00
$0.00
Voluntary Prekindergarten
Administration
Total VPK
Outreach, Awareness and Monitoring Initiative
Outreach and Awareness
Monitoring
$74,593.00
$105,709.00
$143,243.00
$105,709.00
$165,570,609.00
$106,077,924.00
Total OAM
Total All Programs
Source – SR Notice of Award June 27, 2014; VPK Notice of Award June 10, 2014; OAMI Notice of Award July 1, 2013; and OEL Expenditure Worksheet
3
Expenditures in the table represent cost categories that support the scope of the accountability review and are not all-inclusive.
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IV.
Review Criteria Findings and Recommendations
The following report summarizes notable observations and compliance issues that the accountability review
analysts observed during the monitoring review. Under the terms of the Early Learning Grant Agreement between
OEL and the coalition, the coalition must submit a corrective action plan for all compliance issues within 30 days
of receiving the published report. Each issue and its associated recommendation in this section has a reference
number. The numbered statements contain the review observations on criteria that did not comply with state or
federal requirements. Some files may contain more than one finding type. The file numbers cited in each finding
refer to the file(s) listed on the monitoring review spreadsheets or scorecards. The recommendations address
steps the coalition should take to correct the observed noncompliance. A corrective action plan should
identify the initial finding’s cause and how the coalition will correct the finding and continue compliance.
V.
Notables
During the review, the accountability team noted business practices that enhanced program services delivery –
 The coalition routinely invites community early learning partners to present their activities at board meetings.
This practice allows coalition board members and staff to remain aware of how other entities are working
within the community to further young children’s education. Eleven early learning partners presented during
the review period.
 The Provider Portal enables providers to complete their school readiness and VPK contracts electronically.
Providers can also access their Ages and Stages Questionnaire data, coalition forms and online attendance
rosters.
 VPK online allows parents to register for VPK online at a time convenient for them. Parents can view and
print eligibility documents and the coalition can notify parents of eligibility status.
 The coalition allows providers to report attendance electronically. The coalition uses its electronic attendance
reporting as a source of internal monitoring and quality assurance.
VI.
Coalition Governance
For SR, VPK and CCR&R program success, a coalition must have an effective executive leadership structure.
The board should be the policymaking entity for the coalition, and the chief executive officer should have the
primary responsibility for implementing and managing the coalition’s policies.
Each coalition establishes its own bylaws, including selecting a method of parliamentary procedures to provide
structure and organization for board business and operations. The Miami-Dade and Monroe Coalition’s bylaws set
Robert’s Rules of Order as a standard for parliamentary procedure for voting members. A coalition’s approach to
governance is important to avoid possible legal challenges to board actions.
In addition, in order to allow public input and provide timely information, the coalition board must comply with
Florida Sunshine Law. Compliance includes noticing meetings and holding them at times and in places accessible
to the public, as well as promptly recording meeting minutes and making them available to the public.
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CG-A. Board Governance
1.
YES
Does the coalition adhere to statutory and program requirements regarding board
membership? (ss. 286.011 and 1002.83(2)-(11), Florida Statutes (F.S.); Article I, Section 24,
Florida Constitution)
2.
YES
Does the full board and committee meeting process include decision-making by quorum? (s.
1002.83(6), F.S.)
3.
YES
Does the coalition require that any board member who discloses a potential conflict of
interest, if known, completes and signs a conflict-of-interest memorandum when initially
joining the board? Does each board member with a disclosed conflict of interest abstain
from voting in accordance with statute? (ss. 112.3143 and 1002.83(8), F.S.)
4.
YES
Do the board members adhere to the standards of conduct that the Florida Statutes
prescribe? (ss. 112.313, 112.3135, 112.3143 and 1002.83(8), F.S.)
5.
YES
When applicable, do the coalition’s bylaws align with s. 1002.83(2)-(11), F.S., to provide
sufficient guidance that enables the board to operate as a corporate governing board? Does
the coalition adhere to its established bylaws? (s. 1002.85(2)(a), F.S.)
CG-B. Board Meeting Accessibility and Sunshine Law
1.
YES
Did the coalition notice and conduct board and committee meetings and workgroups
according to the Florida Sunshine Law, including notification requirements and written
meeting minutes? (s. 286.011(1), (2) and (6), F.S.; 2012 Government in the Sunshine Manual;
Plan 0.1.1)
CG-C. Previous Corrective Actions
1.
VII.
N/A
Did the coalition implement CG corrective actions that the previous OEL-issued
Accountability Section review report lists? (Early Learning Grant Agreement (8) and (31))
Operations and Program Management
OEL reviews the coalition’s OPM performance for a clearly defined organizational structure, including
procedures to effectively manage coalition personnel; adherence to customer complaint resolution processes;
maintaining internal controls over federal programs, consistent with laws, rules and policies; processes to
accurately and promptly report improper payments; and policies and procedures to monitor all subrecipient and
child care provider contracts’ administrative, programmatic and eligibility aspects.
OPM-A. Operations, Human Resources and Internal Controls
1.
YES
Do the coalition’s procedures forbid discriminatory employment practices, as federal laws
outline? (Title VI of the Civil Rights Act of 1964 (Public Law (P.L.) 88-352); 29 U.S. Code
(USC) s. 794; s. 760.10, F.S.; OEL Grant Agreement, Assurances and Certification, sections
(A)(6) and (Q))
2.
YES
Does the coalition have human resource policies and procedures that guide personnel
decisions for hiring staff to effectively operate the SR Program? (s. 1002.89(5), F.S.)
3.
YES
Does the coalition or its contractor have grievance policies and procedures for parents, and,
if applicable, did the coalition follow up on complaints from a parent regarding
discrimination or violation of civil rights laws within the last year using its approved
grievance policies and procedures? (45 Code of Federal Regulations (CFR) 98.32; s.
1002.85(2)(h), F.S.; CCDF State Plan 2.6.5)
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4.
YES
Have the coalition and its contractors implemented drug-free workplace policies in
compliance with state and federal law? (Drug Free Workplace Act of 1988; 45 CFR Part 82;
OEL Grant Agreement, Assurance and Certifications, section D; s. 112.0455, F.S.)
5.
YES
Have the coalition and its contractors implemented background screening procedures, as
set forth in the OEL Grant Agreement and applicable laws? (ss. 435.03, 435.04, 943.052 and
1002.84(9), F.S.; Early Learning Grant Agreement (45))
6.
YES
Does the coalition comply with the statutory exemptions for information for VPK and SR
records involving individual records of children enrolled in these programs? (Early Learning
Grant Agreement (24)(b); ss. 1002.72 and 1002.97, F.S.)
7.
YES
Does the coalition maintain policies, procedures and priority rules that do not discriminate
against children or their families on the basis of race, national origin, ethnic background,
sex, religious affiliation or disability? (45 CFR subpart C, s. 98.20(b)(1); Early Learning Grant
Agreement, Assurances and Certification (A)(6))
8.
YES
Does the coalition have appropriate separation of duties to ensure that personnel
performing duties relating to parent/child application intake and eligibility determination
and approval do not perform duties relating to accounting and reimbursement, unless the
coalition has implemented sufficient internal controls for proper reimbursement
process/procedures oversight? (Office of Management and Budget (OMB) Circular A-133, Part
6; OMB A-133 Subpart C – Auditees§___.300 ; 45 CFR part 74.21(b)(3); Early Learning Grant
Agreement, Internal Controls Assurance section)
OPM-B. Improper Payments
1.
YES
Does the coalition have policies and procedures in place to support reporting improper
payments? (45 CFR 98.100; ss. 1002.84(17), 1002.87(4) and 1002.91, F.S.; Rule(s) 6M4.202(2)(b), 6M-4.203(2)(b), 6M-4.205(2)(b) 6M-4.502(3), 6M-4.503, 6M-8.204(2)(d) and 6M8.204(6) FAC; CCDF State Plan 1.3.5; VPK Provider Agreement, Section 26; Early Learning
Grant Agreement, Sections 9(c) and 13(a)and(b))
OPM-C. Monitoring of Subrecipients and Child Care Providers
1.
N/A
Does the coalition conduct subrecipient monitoring for all early learning programs that are
contracted, including SR, VPK and CCR&R? (ss. 1002.84(14)-(15) and 1002.85(2)(h), F.S.;
Early Learning Grant Agreement (8) and Internal Controls section)
2.
YES
Does the coalition have a monitoring process to verify that SR child care providers are (1)
maintaining the required child and staff documentation, (2) fulfilling their provider
agreement outline obligations and (3) implementing effective programs? (45 CFR 74.51; s.
1002.82, F.S; CCDF State Plan 1.3.2; OMB Circular A-133, Compliance Supplement, part 6,
section M; Early Learning Grant Agreement (8))
3.
YES
Does the coalition have and use a monitoring process and tool for onsite monitoring of VPK
child care providers based upon the VPK Outreach, Awareness and Monitoring Initiative
Grant requirements? (45 CFR 74.51; OMB Circular A-133, Compliance Supplement, part 6,
section M; VPK Outreach, Awareness and Monitoring Initiative Grant; Early Learning Grant
Agreement (2) and (8); OEL-VPK 20)
4.
YES
If the school district notified the coalition that it will monitor its providers for compliance
with the VPK Program, has the coalition requested and received the monitoring reports
from the school district? (Early Learning Grant Agreement (8); VPK Outreach/Awareness and
Monitoring Initiative Grant; OEL-VPK 20)
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OPM-D. OPM Previous Corrective Actions
1.
VIII.
N/A
Did the coalition implement OPM corrective actions that the previous OEL-issued
Accountability Section review report lists? (Early Learning Grant Agreement (8) and (31))
Child Care Resource and Referral
CCR&R serves as the front door to all services the coalition or its contracted service provider offer. Rule 6M9.300, Florida Administrative Code (FAC), requires a coalition to offer a parent assistance with locating child
care and information – which will help the parent make an informed decision – as well as additional information
and community resources as appropriate.
A coalition shall follow the minimum standards required to guide the coalition in delivering CCR&R services to a
family. CCR&R requirements address issues such as customer service criteria, staff training and certification,
consumer services and information, and database maintenance. Each CCR&R specialist should be able to explain
various types of legally operating early learning and school-age child care providers (including all licensed and
license-exempt centers; faith-based providers; licensed, registered and large family child care homes; school-age
care providers; SR providers; VPK providers; Head Start providers; Early Head Start providers; nanny/au-pair
agencies; and summer camp providers). When offering CCR&R services, a coalition must provide a family with
options and resources in addition to wait list placement. A family enrolling a child in the VPK Program may
request a complete list of all area VPK providers or receive a customized list of area VPK providers that best
matches the family’s needs. The Child Care and Development Fund (CCDF) plan states that all Florida families
should have access to CCR&R services. CCR&R services support families in becoming self-sufficient and
making informed decisions about child care.
CCR&R-A. Delivery of CCR&R Services
1.
NO
Does the coalition adhere to Quality Assurance Assessment requirements for CCR&R
services? (s. 1002.92, F.S.; Rule 6M-9.300, FAC)
OEL made five Quality Assurance calls to the coalition’s offices. OEL used the 2013-2014
Quality Assurance Assessment Forms to determine compliance with this indicator. Two calls met
all requirements, and three calls did not –
 Call No. 1, placed on June 12, 2014, and repeated on June 19, 2014, resulted in the caller
being unable to complete or assess the call. The specialist requested the caller’s and the
twins’ Social Security Numbers, which is not required information for a caller to receive
CCR&R services. The caller refused to give Social Security Numbers. The specialist stated
that the caller was ineligible for the program due to the children’s age, 7, and said to call the
Children’s Trust. When the caller asked to speak with someone else, the specialist said
someone would call back, but OEL did not receive a return call. See CCR&R-A.2.
 Call No. 2, placed on June 13, 2014, met all requirements.
 Call No. 3, placed on June 20, 2014, met all requirements.
 Call No. 4, placed on June 24, 2014, and repeated on July 1, 2014, resulted in the caller being
unable to complete or assess the call. See CCR&R-A.2.
 Call No. 5, placed on July 7, 2014, resulted in the caller not being able to leave a message
after pressing #4 for help finding childcare. The caller made a second attempt on July 11,
2014, and the coalition responded on July 14, 2014. During the call, the coalition did not
meet the following requirements –
 No. 6 – discuss financial assistance options.
 No. 7 – explain how CCR&R services work.
 No. 9 – supply data elements.
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



2.
NO
No. 11 – explain types of licensing regulations.
No. 15 – explain child care quality indicators.
No. 16 – discuss provider complaints and inspection reports.
No. 18 – see CCR&R-B.1.
Does the coalition provide CCR&R services without cost to the individual requesting
services within three business days of the individual’s request for services? (Rule 6M9.300(1)(c), FAC)
Two of five QAA calls did not result in the caller receiving services within three business days –


Call No. 1, placed on June 12, 2014, and repeated on June 19, 2014, did not meet
requirements. During the first attempt, the CCR&R specialist informed the caller that the
caller’s 7-year-old twins were too old for the SR program and that the caller should contact
the Children’s Trust for services. The caller requested to speak with someone else and the
specialist said someone would call back. During the June 19 attempt, the same specialist
answered. The caller asked for a list of providers for 7-year-old twins and the specialist asked
the caller to hold. Upon return, the specialist requested the caller’s contact information and
said someone would be in contact. The caller did not receive a return call or email and could
not assess the call.
Call No. 4, placed on June 24, 2014, resulted in the specialist instructing the caller to go to
the coalition website and input the caller’s ZIP code to generate a list of providers. The caller
asked if it was possible to call back and speak with the specialist. The specialist said that the
caller could get information from any CCR&R specialist. The caller made a second attempt
on July 1, 2014. The staff member took the caller’s contact information and stated someone
would be in touch within 48 hours, but there was no return call. OEL could not assess this
call.
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition provided training to call center agents on verifying that customers receive the required service
and on properly conducting CCR&R calls. The coalition also submitted a process detailing how it will
respond to CCR&R calls within three business days.
CCR&R-B. Informational Packet
1.
NO
Does the coalition provide an informational packet to each individual requesting service
within six business days after the individual requested services, and does the coalition verify
that each informational packet contains the minimum information? (s. 1002.92(3)(a)-(b),
F.S.; Rule 6M-9.300(3), FAC)
OEL could not assess this criterion for QAA call Nos. 1 and 4 because OEL could not complete
these calls. The packets OEL received for call Nos. 2 and 3 met this requirement. The packet
OEL received as a result of QAA call No. 5 was incomplete. OEL received the packet by email.
There were names and phone numbers for six providers, but it did not include a cover letter or
attachments.
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition submitted a CCR&R review checklist detailing what the coalition should include in the packet.
The coalition also provided training addressing the informational packet.
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CCR&R-C. Consumer/Community Services
1.
YES
Does the coalition adhere to requirements and OEL recommendations about
consumer/community activities? (s. 1002.92(1) and (3)(h), F.S.; Rule 6M-9.300(4), FAC; Plan
2.2.3)
OEL assesses this criterion in part through the QA assessment calls. The coalition met this
requirement for the completed QA calls. The coalition did not return QA call Nos. 1 and 4;
therefore, OEL could not assess this criterion for those calls. Refer to CCR&R Criteria A. All
other QA callers received the required information.
CCR&R-D. Provider Information
1.
YES
Does the coalition provide the minimum information about each organization using the
provider update process? (s. 1002.92(3)(a), F.S.; Rule 6M-9.300(5), FAC)
CCR&R-E. CCR&R Previous Corrective Actions
1.
IX.
N/A
Did the coalition implement CCR&R corrective actions that the previous OEL-issued
Accountability Section review report lists? (Early Learning Grant Agreement (8) and (31))
Educational Services Delivery
During the review, the team looked at the required components for implementing a local comprehensive program
of school readiness program services that complies with statutes and OEL-adopted rules that enhance children’s
cognitive, social and physical development to achieve performance standards. The components include verifying
provider use of developmentally appropriate curricula, implementing developmental screenings and assessments
for children participating in the program, coordinating staff development and provider training, improving child
care quality and availability, and fostering parental support and involvement.
ESD-A. Staff Development, Training and Teaching Opportunities
1.
YES
Does the coalition demonstrate compliance with its SR plan for coordinating staff
development, training and teaching opportunities? (s. 1002.83(13), F.S.; coalition plan
section 2.4.1)
ESD-B. Selection and Use of Developmentally-Appropriate Curriculum and Character Development
Programs
1.
YES
Does the coalition verify that SR providers use developmentally-appropriate curricula with
a character development component? (ss. 1002.86 and 1002.88(f)-(g), F.S.; Rule 6M-4.710,
FAC; coalition plan section(s) 4.3.1, 4.3.2 and 4.3.3)
2.
YES
Does the coalition have an effective process for assisting providers with selecting and
implementing developmentally-appropriate curricula that include developmentallyappropriate character development programs? (ss. 1002.84(1) and 1002.88(f)(g) F.S.;
coalition plan section(s) 4.3.1 and 4.3.2)
ESD-C. Age-Appropriate Developmental Screenings
1.
YES
Did the coalition verify that all children from birth to 5 years of age in SR programs receive
age-appropriate developmental screenings? (s. 1002.84(5), F.S.; Rule 6M-4.720, FAC;
coalition plan section 4.2.1)
2.
YES
Does the coalition use a screening instrument(s) that adheres to Rule 6M-4.720(3)(a)-(h),
FAC? (Rule 6M-4.720(3)(a)-(h), FAC)
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3.
YES
Does the coalition have policies and procedures to verify that children receive appropriate
developmental screenings within 45 days of enrollment and that the parents receive
screening results in writing? (s. 1002.84(5), F.S.; Rule 6M-4.720(2)(b)-(c), FAC)
4.
YES
Does the coalition have a process to verify that a parent who has declined to have his or her
child screened has submitted a completed form OEL-SR24 to the coalition/provider? (Rule
6M-4.720(2)(d), FAC)
5.
YES
Does the coalition have a process to guarantee that children who showed concerning
screening results receive individualized supports as Rule 6M-4.720(5), FAC, describes?
(Rule 6M-4.720(5), FAC)
6.
YES
Does the coalition have a process in place to enter all required child screening data into an
electronic system no later than 60 calendar days after screening and no later than 30
calendar days after initiating individualized support? (s. 1002.88(1)(h), F.S.; Rule 6M4.720(6)(a)-(b), FAC; coalition plan section 4.2.1)
ESD-D. Strategies to Improve the Quality and Availability of Child Care Services
1.
YES
Does the coalition demonstrate compliance with its coalition plan for improving child care
service quality and availability? (s. 1002.85(2)(d), F.S.; coalition plan section(s) 5.1.1, 5.2.1,
5.3.1 and 5.4.1)
ESD-E. ESD Previous Corrective Actions
1.
X.
N/A
Did the coalition implement ESD corrective actions that the previous OEL-issued
Accountability Section review report lists? (Early Learning Grant Agreement (8) and (31))
School Readiness Eligibility
OEL reviewed SR eligibility applications, referrals, redeterminations, hours of care, rights and
responsibilities/terms and conditions, parental choice, immunization, child’s age, definition of a parent, residency,
citizenship/immigration status, family unit size and income, parent copayment, purpose for care, billing group
eligibility, qualifying care and provider arrangements, and EFS information accuracy.
The review team examined 60 SR child files for compliance with the SR Program under Title 45 CFR, parts 98
and 99; CCDF plan Part 2; s. 1002.87, F.S.; and Rule 6M-4, FAC. Forty-three of the reviewed files contained one
or more findings.
SR-A. Eligibility Application Process
An SR child file must include a completed application and child care (payment) certificate that the parent has
signed and dated. A parent should sign an application at the initial eligibility determination and at each
subsequent redetermination, and, at a minimum, annually. A parent may submit an application via mail, facsimile
or electronically.
The child care (payment) certificate is an authorization for services for eligible child(ren) at eligible providers.
The certificate identifies the child(ren) for whom a coalition authorized child care, the provider the family
selected, the assessed parent copayment for each eligible child(ren) and the authorized begin and end dates.
1.
NO
Does the coalition have a completed, signed and dated application for each child? (45 CFR
98.20(b); ss. 1002.84(7) and 1002.89(6)(c), F.S.; Rule 6M-4.100, FAC; CCDF State Plan 2.2.9)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #6,
30, 54
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2.
NO
Does the coalition have a completed, signed and dated payment certificate for each child?
(45 CFR 98.2; s. 1002.82(6)(c), F.S.; Rule(s) 6M-4.100(3) and 4.200(4), FAC; CCDF State Plan
2.6.1)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #6,
33, 34, 42, 50
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #6, 30, 33, 34, 42, 50, 54
SR-B. Child Care Application and Authorization Forms (Referrals)
Several child care eligibility categories for SR services require a documented child care application and
authorization form (referral) as the OEL Standard Codes note. For all partner referral programs, a coalition shall
have a documented child care referral and approve child care for the period the referral authorizes, if the
authorized period is within program guidelines and the child meets SR Program requirement.
This section only applies to families receiving child protection services, families participating in the Welfare
Transition Program (WTP), and families receiving services from a designated homelessness program or a certified
domestic violence program. It may also apply to children in the Relative Caregiver (RCG) Program if there is a
child care referral.
1.
NO
Does the coalition have a complete and valid child care referral for each applicable child?
(45 CFR 98.20(b); Rule(s) 6M-4.201, 4.202, 4.204, 4.206 and 4.207, FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #1,
6, 8, 38, 47, 58
2.
NO
Is the authorized eligibility period on the referral the correct length? (Rule(s) 6M-4.201 and
4.202, FAC; CCDF State Plan 2.3.6(b))
The following file(s) did not comply with all applicable statutes, rules and recommendations – #4,
6, 29, 31
3.
YES
Did the coalition authorize SR services within the authorized child care period on the
referral? (Rule(s) 6M-4.201 and 4.202, FAC)
The coalition has completed the following corrective actions –
The coalition corrected the following file(s) – #1, 4, 8, 29, 31, 38, 47, 58
OEL recommends corrective action for noncompliance with SR eligibility criteria (SR-B). For
all uncorrected findings, the coalition should take the following corrective actions to comply
with all applicable statutes, rules and recommendations –
SR-B.1 and 2 – For file No. 6, the case is closed and the coalition cannot correct it. The coalition needs to
conduct staff training on identifying incorrect and missing information on at-risk referrals.
The coalition needs to correct the following file(s) – #6
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SR-C. Timely Delivery of Services for Priority Groups
A coalition’s eligibility determination shall be timely, within 10 days from receipt of the Child Care Application
and Authorization (referral) form for TANF/TCA and at-risk programs. For priority groups, the coalition must act
upon services within 10 calendar days from receipt of the referral.
This section only applies to families receiving child protection services and families participating in WTP, a
designated homelessness program or a certified domestic violence program. It may also apply to children in the
RCG Program if there is a child care referral.
1.
YES
Did the coalition act upon the child care referral for each applicable client within 10
calendar days from receipt of the referral? (s. 1002.87(1), F.S.; CCDF State Plan 2.2.10;
Early Learning Grant Agreement (39))
2.
YES
If the coalition did not act upon the child care referral within 10 calendar days from
receiving the referral, did the coalition submit written notification to the referring agency
and the OEL Child Care Service Priority Referrals SharePoint site no later than close of
business 11 calendar days from receiving the referral? (Early Learning Grant Agreement
(39))
SR-D. Authorized Hours of Care
Authorized hours of care for all SR services shall meet the definition of a unit of care. The amount of care is
related to purpose for care plus reasonable travel time. The definition of full-time care is at least six hours but not
more than 11 hours of child care or early childhood education services in a 24-hour period. Although full-time
employment or training will most often require authorization for full-time care, there are situations in which
families will need only part-time care (such as for a child who is in school and only needs before or after school
care). The definition of part-time care is less than six hours of care or early childhood education services in a 24hour period.
1.
YES
Did the coalition authorize the appropriate hours of care based upon the amount of care the
family needed? (ss. 1002.81(10) and (13), F.S.; Rule(s) 6M-4.100(12) and (19), FAC; CCDF
State Plan 2.3.3 and 2.3.4)
SR-E. Eligibility Period and Redetermination
A coalition must provide SR services to a family within the eligibility period. Eligibility begins only after a
coalition has established all factors of eligibility. At a minimum, a coalition should redetermine eligibility
annually for every family that receives SR services. A coalition must also conduct redetermination twice a year
for an additional 50 percent of a coalition’s enrollment through a statistically valid random sampling (this also
applies to RCMA). A coalition must discontinue a family’s funding at the redetermination due date if the coalition
has not yet fully reestablished the family’s eligibility in accordance with eligibility requirements. A coalition must
document why a child is no longer eligible for the SR Program according to OEL’s standard codes.
1.
NO
Did the client receive SR services within the correct authorized eligibility period? (s.
1002.84(7), F.S.; Rule 6M-4.209, FAC; CCDF State Plan 2.3.6)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#24, 57
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
For file No. 24, the coalition submitted an adjustment request and a payment document for $472.92.
The coalition corrected the following file(s) – #24, 57
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SR-F. Parental Rights and Responsibilities/Terms and Conditions
An SR child file must have a signed and dated Rights and Responsibilities/Terms and Conditions notice that
includes the required minimum information as criterion SRV-4 in the SR Standard Eligibility Review Program
Guide. The parent should sign the document at least annually or when content on the form has changed.
1.
NO
Is there evidence that the coalition notified the parents of their rights and responsibilities?
(45 CFR 98.30-34, 46 and 60; Rule(s) 6M-4.202(2)(b), 4.203(2)(b), 4.205(2)(b) and 4.401, FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #6,
42
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #6, 42
SR-G. Parental Choice
A coalition must allow parents to choose from a variety of child care categories, including center-based care,
family child care and informal child care to the extent authorized in the state’s CCDF Plan that the United States
Department of Health and Human Services approved pursuant to 45 CFR 98.40.
A coalition must retain documentation showing that it explained and offered parental choice to the parent. A
coalition shall ensure that each applicant receives information that allows for informed parental choice decisions
related to selecting a child care provider.
1.
NO
Is there evidence that the parent received information about parental choice? (45 CFR
98.30; s. 1002.82(2)(b), F.S.; CCDF State Plan 2.6)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #6,
42
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #6, 42
SR-H. Immunization and Health Requirements
In accordance with s.1002.88(j), F.S., program providers must obtain information about a child’s immunizations,
physical development and other health requirements as necessary, including appropriate vision and hearing
screening and examinations, within 30 days after enrollment. Early learning coalitions must collect a Health and
Safety Checklist from non-public school, religious exempt and informal providers to validate that the provider’s
immunization practices adhere to statute.
For a child care provider licensed by the Department of Children and Family Services (DCF), the provider’s
compliance with s. 402.305(9), as verified pursuant to s. 402.311, shall satisfy this requirement.
1.
YES
Does the coalition collect a health and safety checklist from non-public school, religious
exempt and informal providers to validate that the provider maintains and keeps child
immunization and required health examination records current? (ss. 1002.82(2)(i),
1002.88(1)(c) and 1002.88(1)(j), F.S.)
SR-I. Child Age Requirements
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Effective August 1, 2013, state regulations require a child to be younger than 13 years of age to be eligible for the
SR Program.
1.
NO
Is each child younger than 13 years of age? (45 CFR 98.20; s. 1002.87, F.S.; CCDF State Plan
2.2.9 and 2.3.2)
The following file(s) did not comply with all applicable statutes, rules, and recommendations –
#38, 47, 49
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed
the following corrective actions –
The coalition corrected the following file(s) – #38, 47, 49
SR-J. Definition of a Parent
Federal regulation provides the definition of a parent for the purpose of establishing a child’s eligibility for SR
services. A parent means a parent by blood, marriage or adoption and also means a legal guardian or a person
standing in loco parentis. In loco parentis is a person who acts in place of a parent, assuming care and custody of
a child by a formal or informal agreement with the child’s parent. Florida law states that a parent is either or both
parents of a child, any guardian of a child, any person in a parental relationship to a child or any person exercising
supervisory authority over a child in place of the parent.
1.
YES
Does each applicant meet the definition of a parent? (45 CFR 98.2; s. 1000.21(5), F.S.; Rule
6M-4.100(18), FAC; CCDF State Plan 2.2.9 and 2.3.1)
SR-K. Residency Requirements
A coalition should ensure that an SR child file includes documented evidence that the family currently resides in
the state of Florida. A coalition shall verify residency information with documentation that includes an in-state
physical address. There is no minimum length of time a person must reside in Florida to obtain benefits. A family
member may also be a temporary resident in a domestic violence or homeless shelter in Florida or authorized
emergency management location. A client must be a Florida resident to receive TANF benefits, which the
referring agency verifies during the TANF/TCA application process (s. 414.095(2)(a), F.S.).
1.
YES
Is each applicant a Florida resident? (45 CFR 98.20(2) and (3)(i))
2.
YES
Did the coalition authorize child care by parent’s county of residence? (ss. 1002.83(1) and
1002.89(5), F.S.)
SR-L. U.S. Citizenship
A child must be a U.S. citizen or a qualified alien to be eligible for SR services. If a child was born outside of the
U.S., a coalition must ensure that documentation exists in the SR child file to support the child’s legal status.
1.
NO
Is each child a U.S. citizen or a qualified alien? (Title IV of the Personal Responsibility and
Work Opportunity Reconciliation Act of 1996 (PRWORA); 62 Federal Register (FR) 61344;
CCDF-ACF-PI-2008-01; CCDF State Plan 2.2.9; Early Learning Grant Agreement (34))
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#38, 47, 49, 54
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #38, 47, 49, 54
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SR-M. Family Unit Income
An SR child file shall include a completed SR Income Worksheet for Eligibility and Parent Copayment (SR-100)
to determine a child’s eligibility and establish the applicable parent fee based on the sliding fee scale included in
an OEL-approved coalition plan. When the mother and father (legal or biological), married or unmarried, reside
together in the home, a coalition must include any income both parents receive in the total family income. If a
parent lives in the same dwelling unit with a roommate, friend or relative who is not the biological or legal parent
of the child, then these household members are optional and a coalition does not have to count their income as
part of the total family income. OEL rules provide guidelines for verifying employment and income.
1.
NO
Is there a completed, signed and dated SR Income Worksheet for Eligibility and Parent
Copayment (SR-100) for each applicant? (Rule 6M-4.208(1), FAC; CCDF State Plan 2.2.9 and
2.3.5)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #6,
7, 8, 12, 13, 18, 25, 26, 27, 30, 34, 42, 43, 44, 45, 47, 49, 50, 52, 53
2.
NO
Is there appropriate documentation to fully support gross earned and unearned family
income on the SR-100? (Rule 6M-4.208, FAC; CCDF State Plan 2.2.9 and 2.3.5)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #4,
9, 23, 34, 44, 46
3.
NO
Did the coalition correctly calculate gross earned and unearned family income on the SR100? (s. 1002.81(8), F.S; Rule 6M-4.208, FAC; CCDF State Plan 2.2.9 and 2.3.5)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #7,
9, 14, 34, 39, 44, 46
The coalition has completed the following corrective actions –
The coalition corrected the following file(s) – #4, 6, 7, 8, 9, 12, 13, 14, 18, 23, 25, 26, 27, 30, 34 (SR-M.1
and 3), 45, 39, 42, 43, 44, 46, 47, 49, 50, 52, 53
OEL recommends corrective action for noncompliance with SR eligibility criteria (SR-M). For
all uncorrected findings, the coalition should take the following corrective actions to comply
with all applicable statutes, rules and recommendations –
SR-M.2 – For file No. 34, conduct staff training regarding obtaining proper income documentation to
establish eligibility. Submit to OEL.
The coalition needs to correct the following file(s) – #34
SR-N. Family Unit Size
Use family unit size in conjunction with the family’s gross annual income to determine if the family meets the
income threshold for a family to initially qualify for SR services. A family may consist of a parent or parents
living together, a parent’s minor child and any other minor child for whom the parent is legally responsible. A
family may also include any other adult whom the parent considers part of the family, such as a grandparent
whom the family supports. Statute defines family or household members as “spouses, former spouses, persons
related by blood or marriage, persons who are parents of a child in common regardless of whether they have been
married and other persons who are currently residing together in the same dwelling unit as if a family” (s.
1002.81(9), F.S.)
1.
NO
Did the coalition accurately determine family unit size and relationship? (s. 1002.81(9), F.S.;
Rule 6M-4.100(9), FAC; CCDF State Plan 2.2.9)
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The following file(s) did not comply with all applicable statutes, rules and recommendations – #6,
7, 8, 13, 21, 34, 36, 38
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #6, 7, 8, 13, 21, 34, 36, 38
SR-O. Maximum Family Unit Income Threshold
In order for the coalition to approve a family for a service, the family applying must meet income eligibility
requirements to receive approval unless the service is available without regard to income. OEL rules provide
guidelines for verifying employment and income. An applicant must fully declare household circumstances and
income on the application.
1.
YES
For income-eligible clients, do family unit size and income meet the income threshold
requirement? (45 CFR 98.20(a)(2); s. 1002.87(1)(c) and (f), F.S.; Rules 6M-4.203, 4.205 and
4.208, FAC; CCDF State Plan 2.2.9)
SR-P. Parent Copayment
For each parent who receives SR services, the coalition shall assess a copayment based on family size and the
family’s gross annual income according to the sliding fee scale included in the OEL-approved coalition plan.
1.
NO
Did the coalition correctly assess the parent copayment? (45 CFR 98.42(a) and (b); s.
1002.84(8), F.S.; Rule 6M-4.400, FAC; CCDF State Plan 2.4)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#14, 17, 39, 46
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –


File No. 14 – The coalition submitted an adjustment reimbursement form for $124 and EFS screen shots.
File No. 17 – The coalition stated the finance department will make an adjustment and send it to OEL as
soon as the coalition processes it. The number of days being adjusted is 189 for $364.77.
The coalition corrected the following file(s) – #14, 17, 39, 46
SR-Q. Parent Copayment Fee Waiver
A coalition may, on a case-by-case basis, waive the copayment for an at-risk child or temporarily waive the
copayment for a child whose family experiences a natural disaster or an event that limits the parent’s ability to
pay. Under the standard process for waiving a copayment, the referring case manager may indicate the waiver on
the referral or provide other written documentation requesting the fee waiver. A coalition may, on a case-by-case
basis, waive the copayment for a child in a family whose income does not exceed 100 percent of the FPL and
whose family experiences a natural disaster or an event that limits the parent’s ability to pay (e.g., incarceration,
residential treatment, homelessness, an emergency situation or the parent’s participation in a parenting class).
1.
NO
If applicable, did the coalition document the request for a temporary fee waiver? (45 CFR
ss. 98.42(c) and 98.20(a)(3)(ii)(A); s. 1002.84(8), F.S.; Rule 6M-400(1) and (2), FAC; CCDF
State Plan 2.4.5.)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#37, 57
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2.
NO
Did the coalition identify the reason for the fee waiver? (s. 1002.84(8), F.S; Rule(s) 6M4.400(1)-(2), FAC; CCDF State Plan 2.4.5.)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#43, 57
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #37, 43, 57
SR-R. Purpose for Care
A family’s eligibility for SR services depends on an established purpose for care. A coalition must ensure that any
parent who requests funding has a purpose for care.
1.
NO
Does each family have a documented and valid purpose for care? (45 CFR 98.20(a)(3)(i) and
(ii); Rule(s) 6M-4.200-4.207, FAC; CCDF State Plan 2.3.3 and 2.3.4)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#59
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #59
SR-S. Billing Group Eligibility
Each family unit shall meet the state requirements for the approved eligibility and billing group. Each OCA
standard code provides definitions for each billing group’s purpose for care. The same codes also act as guidance
when a coalition should use the income of the “child only” to calculate eligibility. OEL has established standard
codes (OEL Standard Codes) to categorize specific eligibility groups that are critical to the ability of OEL and its
stakeholders to properly report on federal programs. Additionally, federal law requires a parent to have a purpose
for care to receive the funding. OEL standardization of codes ensures uniform and accurate data reporting on
local, state and federal reports. A coalition’s incorrect use of codes affects the accuracy of reporting, payments
and reimbursements.
1.
NO
Is the billing group correct based upon SR Program requirements? (45 CFR 98.20; Rule(s)
6M-4.100-4.207, FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #4,
6, 7, 8, 10, 22, 25, 29, 33, 34, 38, 40, 43, 46, 49, 50
The coalition has completed the following corrective actions –
The coalition corrected the following file(s) – # 4, 7, 8, 10, 22, 25, 29, 33, 34, 38, 40, 43, 46, 49, 50
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OEL recommends corrective action for noncompliance with SR eligibility criteria (SR-S). For
all uncorrected findings, the coalition should take the following corrective actions to comply
with all applicable statutes, rules and recommendations –
SR-S.1 –
 File No. 6 – Conduct staff training on determining the correct billing group for at risk referrals.
 File No. 34 – Obtain proper documentation to establish TANF or BG8-ECON eligibility.
The coalition needs to correct the following file(s) – #6, 34
SR-T. Qualifying Care and Provider Arrangements
To receive SR funds for providing child care services, a provider must be eligible to legally provide child care
services and must have a fully executed SR provider agreement with the coalition. A parent may choose from a
variety of eligible child care types, including licensed, licensed exempt, registered or informal care.
1.
YES
Did only legally operating providers who met regulatory requirements provide SR services?
(45 CFR ss. 98.2 and 98.41; s. 1002.88(1)(a), F.S.; CCDF State Plan 3.1.1)
2.
YES
Did the coalition have a fully executed SR Provider Agreement in place with each provider
prior to making any payments? (s. 1002.88(1)(p), F.S.)
3.
YES
Were the applicable protective services families enrolled in a DCF-approved child care
facility? (Rule 65C-13.030(4)(f), FAC; CCDF State Plan 2.6.4)
SR-U. Statewide Information System (EFS) Accuracy
The Early Learning Grant Agreement requires a coalition to use the most current release of OEL Single Statewide
Information System, currently known as the Enhanced Field System (EFS). A coalition must use the EFS
database to establish eligibility for child care funding. EFS data must accurately reflect the most current
household circumstances that the applicant presented to the coalition. EFS data is the basis for reimbursement and
federal and state reporting.
The review shall consist of comparing SR child eligibility files against the EFS database records for accuracy of
entry, timeliness of processing actions, case history note narrations and data security.
1.
NO
Does the information in each SR child file match the information in EFS? (s. 1002.82(2)(n),
F.S.; Early Learning Grant Agreement (11))
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#29
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #29
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SR-V. Eligibility Policies, Priorities and Disenrollment
Effective August 1, 2013, or upon reevaluation of eligibility for children a coalition is currently serving,
whichever is later, each early learning coalition shall base priority for participation in the SR Program in
accordance with s. 1002.87, F.S.
Disenrollment means the removal, either temporary or permanent, of a child from participation in the SR
Program. A coalition may remove a child from the SR Program based on a reduction in available SR Program
funding, a participant’s failure to meet eligibility or program participation requirements, fraud or a change in local
service priorities.
1.
NO
Does the coalition have clearly defined and written wait list procedures and eligibility
enrollment procedures that reflect the mandated eligibility priority categories for serving
children in the SR Program? (s. 1002.87(1) and (3), F.S.; Rule 6M-4.300, FAC)
The coalition is out of compliance with this criterion –



2.
NO
The coalition’s wait list policy states that it will enroll children off the wait list by priority,
age, then youngest to oldest. OEL compared the last 15 children enrolled from the wait list to
the coalition’s April 21, 2014, and May 2014 Program Wait List by Referral Category by Age
reports. It showed that the coalition enrolled older children with the same priority than
younger children who had been on the wait list longer. Also, the coalition enrolled priority 3
children before a priority 2 child whose wait list date was Jan. 29, 2014. This practice does
not follow the coalition’s enrollment policy and procedure.
The Program Wait List by Referral Category by Age report from April 21, 2014, showed one
child over the age of 13. Section 1002.87, F.S., does not allow children 13 and older to
receive SR services.
The Wait List by Referral Category by Age report from April 21, 2014, had 1,591 overdue
redeterminations from May 1, 2013, through March 31, 2014.
Does the coalition have written policies and procedures that comply with s. 1002.87(7), F.S.,
and the Early Learning Grant Agreement for disenrolling children from SR services? (s.
1002.87(7), F.S.; OEL-FG-240.04; Early Learning Grant Agreement 12I)
The coalition’s disenrollment policy does not comply with the Aug. 6, 2013, OEL-FG 240.04
(revised May 15, 2014) or s. 1002.87, F.S. The policy does not contain the following required
elements –




Written notification to OEL at least 48 hours prior to initiating formal board consideration to
disenroll a group of children from early learning programs due to a projected funds deficit.
Written notification to OEL at least five business days prior to taking action to notify
providers or families of a determination to disenroll a child from early learning programs due
to a projected funds deficit. The coalition shall include in the notice to OEL
 A copy of the two most recent analyses.
 An identification of the priority group from which the coalition plans to disenroll children
and the number of children the coalition plans to disenroll from each priority group.
Written notice to any affected child’s parent or guardian at least two weeks before the
coalition disenrolls the child from the SR Program due to a projected funds deficit, which
includes the effective date of the child’s disenrollment.
Establishing enrollment priorities among the subsequent priority eligibility groups in
descending order, beginning with the highest enrollment priority, to comply with s
1002.87(1), F.S.
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


Prohibiting the disenrollment of groups of children for a reason other than preventing a
deficit or failure to comply with eligibility requirements.
Permitting the disenrollment of children in order, based on s. 1002.87(7), F.S. The policy
may allow for disenrolling a distinct subgroup within an enrollment priority (e.g., a schoolage child older than a specified age).
Submitting a plan amendment, if applicable, and receiving OEL’s written approval of the
submitted plan amendment prior to disenrolling children.
3.
YES
Do the coalition’s written eligibility determination policies and procedures align with rules
and statutes? (ss. 1002.81 and 1002.87, F.S.; Rule 6M-4, FAC)
4.
YES
Did the Rights and Responsibilities/Terms and Conditions notification contain the required
minimum information?
The coalition has completed the following corrective action(s) –
SR-V.1 –
 The coalition amended its wait list policy and conducted staff training on the revised policy.
 OEL reviewed the July 21, 2014, Wait List by Referral Category by Age report and the ineligible child no
longer appeared.
 The July 21, 2014, Wait List by Referral Category by Age report showed that the coalition processed all
overdue redeterminations.
OEL recommends corrective action for noncompliance with SR eligibility criteria (SR-V). For
all uncorrected findings, the coalition should take the following corrective actions to comply
with all applicable statutes, rules and recommendations –
SR-V.2 – Revise the coalition’s disenrollment policy to comply with the May 15, 2014, OEL-FG 240.04 and
s. 1002.87, F.S.
SR-W. Previous Corrective Actions
A coalition must submit a corrective action plan (CAP) response to OEL’s written notices of findings of noncompliance within 30 days and implement the CAP response.
1.
N/A
Did the coalition implement SR corrective actions that the previous OEL-issued
Accountability Section review report lists? (Early Learning Grant Agreement (8) and (31))
SR-X. School Readiness Subcontractor Monitoring
The Early Learning Grant Agreement, section 8, requires coalitions to have and implement an annual monitoring
plan documenting the coalition’s planned monitoring procedures for all contracts, grants, agreements and
programs. The plan must address, at a minimum, the requirements listed in the School Readiness Standard
Eligibility Review Program Guide, including use of all required elements and sample sizes.
The coalition certifies that it has established and shall implement a monitoring plan, which includes, at a
minimum, monitoring or testing of coalition subrecipient activities, reporting, corrective action resolution and
tracking.
1.
N/A
Did the coalition’s monitoring of its subrecipient(s) include each criterion the SR Standard
Eligibility Review Program Guide lists? (Early Learning Grant Agreement (8))
2.
N/A
Did the coalition follow the sample size guidelines during monitoring of its subrecipient(s)
for SR child eligibility and payment validation? (Early Learning Grant Agreement (8))
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XI.
School Readiness Payment Validation
The OEL team reviewed 60 SR child files for payment validation for January, February and March 2014. The
team also evaluated the records for absences based on OEL attendance rules. The team compared attendance
records and noted any discrepancies. See the attached payment validation spreadsheet for specific record detail.
SRPV-A. Attendance Monitoring
A coalition shall have well-defined procedures for attendance monitoring and provider payments. An SR provider
must maintain daily attendance documentation, which, at a minimum, shall include a sign-in/sign-out process that
a coalition approves to validate the attendance data. A coalition must implement a records retention policy to
ensure that it maintains all documentation according to sub-grant award provisions.
Additionally, Rule 65C-22.001(10), FAC, Child Care Standards General Requirements, requires that “daily
attendance of children shall be taken and recorded by the child care facility personnel, documenting the time when
each child enters and departs a child care facility or program. The custodial parent may document the time when
their child(ren) enter and depart the child care facility or program. However, child care facility personnel are
responsible for ensuring that attendance records are complete and accurate.”
1.
YES
Does the coalition have an Enrollment/Attendance Certification for each child enrolled in
the SR Program? (ss. 1002.82(2)(p); 1002.84(9)-(10) and 1002.89(6)(c)4, F.S.; Rule(s) 6M4.502 and 65C-22.001(10), FAC)
2.
NO
Does the Enrollment/Attendance Certification report match the parent’s sign-in/sign-out
sheets, and did the provider complete both according to rule? (ss. 1002.82(2)(p) and
1002.89(6)(c)4, F.S.; Rule(s) 6M-4.502 and 65C-22.001(10), FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #9,
19, 29, 38
3.
YES
Did the provider correctly document absences, holidays and temporary emergency
closures? (Rule(s) 6M-4.500 and 4.501, FAC)
4.
NO
Does the Final Provider Reimbursement Report match the Enrollment/Attendance
Certification? (s. 1002.82(2)(n) and (p), F.S; Rule 6M-4.500-501, FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #8,
9, 15, 16
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #8, 9, 15, 16, 19, 29, 38
SRPV-B. Provider Reimbursement
Each coalition is responsible for implementing a records retention policy to ensure the coalition maintains all
documentation in compliance with the provisions set forth in their sub-grant awards. The coalition or its designee
must conduct monitoring activities to ensure the accuracy of payments of the monthly reimbursement requests.
Summary for all criteria related to payment – When a coalition identifies a discrepancy, it must document the
following information to support findings – appropriate screen prints, copies of incorrect income sheets/notices,
copies of corrected calculations and copies of attendance and reimbursement records.
1.
YES
Is the parent copayment amount subtracted from the reimbursement payment correct?
2.
YES
Is the SR payment rate correct? (s. 1002.85(2)(c)8, F.S.)
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3.
NO
Is the SR payment rate less than or equal to the provider’s private pay rate?
The following file(s) did not comply with all applicable statutes, rules and recommendations – #2,
6, 9, 11, 21, 24, 27, 31, 32, 35, 50, 54, 56, 59
4.
YES
Did the coalition document that the payment cleared the coalition’s financial
institution/bank? (ss. 1002.82(2)(p) and 1002.84(9), F.S.)
5.
YES
Does the amount paid to the provider match the amount owed based on the closed
reimbursement amount in EFS? (ss. 1002.82(2)(n) and (p), F.S.)
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #2, 6, 9, 11, 21, 24, 27, 31, 32, 35, 50, 54, 56, 59
Voluntary Prekindergarten Child Eligibility
VPK law requires OEL to adopt procedures that govern a coalition or school district’s enrollment and eligibility
determination of a child in the VPK Program (s. 1002.75(2)(a), F.S.). A coalition determines a child’s eligibility
based on Rule(s) 6M-8.200 and 8.202, FAC.
The review team examined 60 VPK eligibility file(s) for compliance. Three of the reviewed files contained one or
more findings.
VPKC-A. Child Age and Residential Eligibility
To be eligible for VPK or VPK Specialized Instructional Services (SIS), a child must reside in Florida while
attending the VPK Program and must be 4 years of age, but not 5 years of age or older, on Sept. 1 of the program
year.
A coalition must include in the family’s file verification that the applicant currently resides in Florida. A coalition
may verify residency information with documentation that includes an in-state physical address. There is no
minimum length of time an applicant must reside in Florida to obtain benefits. The applicant may also be a
temporary resident in a domestic violence center or homeless shelter in Florida or authorized emergency
management location.
1.
YES
Did the coalition determine and appropriately document that each child was 4 years of age
on or before Sept. 1 of the program year? (ss. 1002.53(2) and 1002.66(1)(a), F.S.; Rule 6M8.200(1), FAC)
2.
YES
Is each applicant a Florida resident? (s. 1002.53(2), F.S.; Rule 6M-8.200(2), FAC)
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VPKC-B. Child Registration and Application (VPK and VPK SIS), Child Eligibility and Enrollment
Certificate (COE) and Parent Guide
A parent wishing to enroll his or her child in the VPK Program must submit a completed and signed Form OELVPK 01 (Student Application) to a local early learning coalition in the county where the VPK site the parent
selected is located. Alternatively, a parent may register online at https://spe.schoolreadiness.org/pe/ and print and
submit the confirmation of the online application to the local early learning coalition or provider.
If a parent wishes to enroll his or her child in the VPK SIS Program, the parent must submit a completed and
signed Form OEL-VPK 01 (Student Application), Form OEL-VPK 01S (Supplemental Student Application) and
an individual education plan to a coalition or provider. A parent seeking VPK SIS services may also register
online.
Once a coalition determines that a child is eligible for the VPK or VPK SIS Program, the coalition issues the
child’s parent Form OEL-VPK 02 (COE) or Form OEL-VPK 02S Part A and B (SIS COE and Schedule of
Services). The provider and the parent must sign the form. A VPK provider may only enroll a child in the VPK
Program after a coalition determines that the child is eligible for the program. To enroll an eligible child, the VPK
provider admitting the child must submit (return) the child’s completed COE and Schedule of Services (if
applicable) to the coalition. A coalition shall complete a child’s enrollment in EFS by recording an association
between the child and the child’s assigned VPK class.
1.
YES
Is there a completed, signed and dated Form OEL-VPK 01/ OEL-VPK 01S or registration
form (VPK and VPK SIS) online confirmation for each child? (ss. 1002.53(4), 1002.66 and
1002.75(2)(a), F.S.; Rule 6M-8.201(1), FAC)
2.
YES
Did the coalition determine that each child was eligible, and did the coalition issue a
completed, signed and dated Form OEL-VPK 02 (COE)/OEL-VPK 02S Part A (SIS COE)?
(s. 1002.66, F.S.; Rule 6M-8.202(1)(c), FAC)
3.
NO
Is there documentation from the provider indicating the child’s VPK class assignment?
(Rule 6M-8.202(2)(a), FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#26, 43
4.
YES
Is there evidence that each parent received a copy of the VPK Parent Handbook or received
access to the rights and responsibilities listed in the handbook? (Rule(s) 6M-8.2011 and 6M8.201, FAC)
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #26, 43
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VPKC-C. Reenrollment
Section 1002.71, F.S., states that a child who, for any of the VPK programs listed in s. 1002.53(3), F.S., has not
completed more than 70 percent of the hours authorized to be reported for funding under subsection (2), or has
not expended more than 70 percent of the funds authorized for the child under s. 1002.66, F.S., may withdraw
from the VPK Program for good cause or extreme hardship and reenroll in the VPK Program. In cases where the
student has already reenrolled for good cause or extreme hardship, the student may seek a good cause exemption
for a subsequent reenrollment.
Reenrollment for good cause –
A coalition may reenroll a student for good cause in the same program type (school-year or summer) in which the
student was previously enrolled if all of the following apply – the student has not substantially completed the
VPK Program, the student has not previously reenrolled for good cause or due to an extreme hardship, and the
student’s parent or guardian completes the Reenrollment Application (Form OEL-VPK 05) and submits it to the
early learning coalition as documentation that the student was or is prevented from attending the VPK class for
good cause. The total funding for a child who reenrolls in one of the programs for good cause may not exceed one
full-time equivalent (FTE) student. A coalition shall issue funding for a child who withdraws and reenrolls in one
of the programs for good cause according to OEL’s uniform attendance policy.
Reenrollment for extreme hardship –
A coalition may reenroll and report a student for funding purposes as one FTE student, as s. 1002.71(2), F.S.,
defines, in the summer VPK Program, if all of the following apply – the student has not substantially completed
the VPK Program, the student has not previously reenrolled due to an extreme hardship or for good cause, and the
student’s parent or guardian completes and submits the Reenrollment Application to the early learning coalition
with supporting written documentation of extreme hardship. A child may reenroll only once in a VPK Program
under this subsection. A child who reenrolls in a VPK Program under this subsection may not subsequently
withdraw from the program and reenroll, unless the child receives a good cause exemption under this subsection.
OEL shall establish criteria specifying whether a good cause exists for a child to withdraw from a VPK Program,
whether a child has substantially completed a VPK Program and whether there exists an extreme hardship that is
beyond the child’s or parent’s control.
Good cause exemption –
A student may receive a good cause exemption to the one-time reenrollment limitation. A coalition may grant a
good cause exemption from the limitation of one reenrollment for any one of the following reasons identified
within the OEL VPK – Good Cause Exemption to Reenrollment memorandum dated February 10, 2012
(Appendix C). In order to maintain appropriate documentation regarding reenrollments, a coalition may request
that a parent complete and sign Form OEL-VPK 05B (Good Cause Exemption Application) supplemental to the
initial reenrollment application and attach documentation of an extreme hardship, if applicable. The parent must
submit the forms to the coalition. If the child is reenrolled with a coalition other than the coalition of the previous
enrollment, the coalition may also request that a parent complete and resubmit Form OEL-VPK01 (Child
Application). The coalition must follow the procedures for registration, eligibility determination and enrollment of
the child in the VPK Program. The coalition will then determine the VPK student’s eligibility for a good cause
exemption and return a copy of the form to the parent for presentation to the new provider if the coalition
determines the VPK student eligible.
1.
YES
If applicable, did the coalition reenroll the child according to VPK rule and program
requirements? (s. 1002.66, F.S.; Rule 6M-8.210, FAC)
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VPKC-D. Statewide Information System (EFS) Accuracy
The Early Learning Grant Agreement requires a coalition to use the most current release of the OEL single
statewide information system, currently known as the Enhanced Field System (EFS). A coalition must use the
EFS database to establish eligibility for child care funding. EFS data must accurately reflect the most current
household circumstances that the applicant presented to the coalition. EFS data is the basis for reimbursement and
federal and state reporting.
1.
YES
Does the information in each VPK child file match the information in EFS? (s.
1002.82(2)(n), F.S.; Early Learning Grant Agreement (11))
VPKC-E. Eligibility Policies and Procedures
Section 1002, F.S., establishes the VPK Program for each child who resides in Florida who will have attained the
age of 4 years on or before Sept. 1 of the school year and who is not yet eligible for admission to kindergarten in a
public school under s. 1003.21(1)(a)2, F.S. A coalition shall have local policies to ensure that its policies and
contractor policies do not discriminate against children and that it meets enrollment requirements and timeframes
(Early Learning Grant Agreement (39)).
1.
YES
Do the coalition’s policies comply with statute regarding not limiting the number of children
a provider can enroll in its VPK Program? (s. 1002.53(6)(a), F.S.)
VPKC-F. VPK Child Previous Corrective Actions
A coalition must submit a corrective action plan (CAP) response to OEL’s written notices of findings of noncompliance within 30 days and implement the CAP response.
1.
N/A
Did the coalition implement VPK child corrective actions that the previous OEL-issued
Accountability Section review report lists? (Early Learning Grant Agreement (8) and (31))
VPKC-G. VPK Child Subcontractor Monitoring
The Early Learning Grant Agreement, section 8, requires a coalition to have and implement an annual monitoring
plan documenting the coalition’s planned monitoring procedures for all contracts, grants, agreements and
programs. The plan must address, at a minimum, the requirements listed in the VPK Standard Eligibility Review
Program Guide, including using all required elements and sample sizes.
The coalition certifies that it has established and shall implement a monitoring plan, which includes, at a
minimum, monitoring or testing coalition subrecipient activities, reporting, corrective action resolution and
tracking.
1.
N/A
Did the coalition’s monitoring of its subrecipient(s) include each VPK child and payment
validation criterion the VPK Standard Eligibility Review Program Guide lists?
2.
N/A
Did the coalition follow the sample size guidelines during monitoring of its subrecipient(s)
for VPK child eligibility and payment validation?
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XII.
Voluntary Prekindergarten Payment Validation
VPKPV-A. VPK Attendance Monitoring
A coalition shall have well-defined procedures for attendance monitoring and provider payments. A coalition
must implement a records retention policy ensuring that it maintains all documentation in accordance with subgrant award provisions. A coalition must conduct monitoring activities to ensure payment accuracy for monthly
reimbursement requests.
A VPK provider must keep a daily record of a child’s program attendance and require the parent to verify
monthly the child’s attendance for the prior month using VPK daily attendance forms –
– Form OEL-VPK 03S (Child Attendance and Parental Choice Certificate Short) – The parent may use the
short form if the VPK provider records daily attendance using a paper sign-in/sign-out log that records the date,
child’s name and signature of the parent or other person dropping off or picking up the child to or from the VPK
site or an electronic attendance-tracking system that records the date, time, child’s name and electronic signature,
card swipe, entry of a personal identification number or similar daily action the parent takes or other person
dropping off or picking up the child from the VPK site.
– Form OEL-VPK 03L (Child Attendance and Parental Choice Certificate Long) – If the provider does not
maintain daily sign-in/sign-out logs, the parent must complete and sign Form OEL-VPK 03L that indicates on
which days the child was in attendance for that month. A coalition pays a VPK provider according to the
provisions of OEL’s Uniform Attendance Policy for Funding the VPK Program and Advance Payment and
Reconciliation for the VPK Program Rules.
1.
NO
Does the coalition have Enrollment/Attendance Certification or OEL-VPK 02S Part B
(Schedule of Services) for each child enrolled in the VPK Program? (s. 1002.71(6), F.S.; Rule
6M-8.305(3), FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#37
2.
NO
Did the provider maintain and complete Forms OEL-VPK 03S or OEL-VPK 03L according
to rule? (s. 1002.71(6), F.S.; Rule 6M-8.305(1) and (2), FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #1,
3, 4, 10, 13, 15, 20, 22, 38, 39, 40, 56, 59, 60
3.
NO
Does the Enrollment/Attendance Certification match the parent’s sign-in or sign-out sheets
and Form OEL-VPK 03S or Form OEL-VPK 03L? (s. 1002.71(6), F.S.; Rule 6M-8.305, FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #2,
15, 17, 25, 31, 50, 55
4.
NO
Did the provider correctly document absences and temporary emergency closures? (Rule
6M-8.204, FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#17, 25
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5.
NO
Do the sign-in or sign-out sheets or VPK-03L match the Final Provider Reimbursement
Report? (s. 1002.71(6), F.S.; Rule 6M-8.305, FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #
15, 17, 25, 55
6.
NO
Does the Final Provider Reimbursement Report match the Enrollment/Attendance
Certification or VPK-02S Part B (Schedule of Services)? (s. 1002.71(6), F.S.; Rule(s) 6M8.305, FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #6,
17, 31, 36, 37, 47, 48
The coalition has completed the following corrective actions –
The coalition corrected the following file(s) –
 VPKPV-A.1 – #37
 VPKPV-A.2 – #1, 3, 4, 10, 13, 15, 20, 22, 38, 39, 40, 56, 59, 60
 VPKPV-A.3 – #2, 15, 17, 25, 31, 50, 55
 VPKPV-A.6 – #36, 47
OEL recommends corrective action for noncompliance with VPK payment validation criteria
(VPKPV-A). For all uncorrected findings, the coalition should take the following corrective
actions to comply with all applicable statutes, rules and recommendations –


VPKPV-A.5 –
 File No. 15 – Submit an EFS screen shot showing a completed adjustment.
 File Nos. 17 and 25 – Clarify to OEL why the coalition completed a payment adjustment instead of an
adjustment to the number of absences.
 File No. 55 – Clarify the case or make an adjustment in EFS to reflect the correct number of absences
or program days and submit documentation. Submit evidence of an adjustment, if necessary.
VPKPV-A.6 –
 File No. 6 – Submit an EFS screen shot showing a completed adjustment.
 File No. 17 – Clarify why the coalition completed a payment adjustment instead of an adjustment to
the number of absences.
 File No. 31 – Clarify the case or make an adjustment in EFS and submit documentation.
The coalition needs to correct the following file(s) – #6, 15, 17, 25, 31, 55
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VPKPV-B. VPK Provider Reimbursement
Each coalition must implement a records retention policy to maintain all documentation according to provisions in
their sub-grant awards. A coalition or its designee must conduct monitoring activities to ensure the payment
accuracy for monthly reimbursement requests.
After a coalition approves the Enrollment/Attendance Certification, the coalition will generate a provider
reimbursement report for the net reimbursement amount the coalition should pay the provider. A coalition will
pay the provider by electronic funds transfer (EFT) or by warrant (check). A coalition should verify that the
provider received the payment.
1.
NO
Are VPK rates correct for provider’s county? (s. 1002.71(3), F.S.)
The following file(s) did not comply with all applicable statutes, rules and recommendations – #3,
4, 11, 16, 17, 18, 19, 20, 26, 38, 39, 40, 56, 57, 58, 59, 60
2.
YES
Did the coalition document that the payment cleared the coalition’s financial
institution/bank? (s.1002.82(2)(p), F.S.)
3.
YES
Does the amount paid to the provider match the amount owed based on the closed
reimbursement amount in EFS? (s. 1002.82(2)(n) and (p), F.S.; Rule(s) 6M-8.204 and 6M8.205, FAC)
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #3, 4, 11, 16, 17, 18, 19, 20, 26, 38, 39, 40, 56, 57, 58, 59, 60
XIII.
Voluntary Prekindergarten Provider
A coalition administers the VPK Program through the service delivery of a VPK provider. Even after a coalition
has determined that a provider is eligible to deliver the program, a coalition has an ongoing duty to verify the
provider’s compliance with Florida Statutes, state rules and coalition procedures.
The OEL review team examined 144 VPK classroom director and instructor credentials and qualifications within
49 child care provider sites to establish whether all instructors were qualified before the coalition authorized the
instructors to enter the classroom. Six of the instructor files reviewed contained one or more findings.
VPKP-A. VPK Provider Eligibility and Class Registration
Before delivering instruction or receiving payment for the VPK Program services, a VPK provider must submit
complete and signed Forms OEL-VPK 10 (Statewide Provider Registration Application) and Form OEL-VPK 11
(Class Registration Application) Parts A and B with supporting documentation. A coalition must follow
procedures for classroom registration that Rule 6M-8.300, FAC, describes. During the program year, if there are
any changes that would affect the information the provider initially supplied on the OEL-VPK 10, 11A or 11B
during the registration process, the VPK provider must give written notice to the coalition within 14 calendar days
from the date the change occurred. In order to properly notify the coalition, the provider may complete an updated
OEL-VPK 10, 11A or 11B or local form with required information. Private and public school providers must
complete Forms OEL-VPK 10 and OEL-VPK 11A and 11-B for each VPK site and submit the completed forms
to the coalition. The forms are available electronically at
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http://www.floridaearlylearning.com/OEL_Program_Guidance-Policy.html. The coalition must update forms
annually, at a minimum.
Form OEL-VPK 10 (Statewide Provider Registration Application) –
A VPK provider registering for the VPK Program must annually complete and sign Form OEL-VPK 10 before
delivering instruction or receiving payment for the VPK Program. A provider must submit Form OEL-VPK 10 to
the coalition in the county of the VPK provider’s site. If a VPK provider has more than one VPK site, the provider
must submit a separate Form OEL-VPK 10 for each site.
Form OEL-VPK 11, Parts A and B (Class Registration Application) –
A VPK provider cannot deliver instruction or receive payment until the provider submits annually completed and
signed Forms OEL-VPK 11A (Instructors) and OEL-VPK 11B (Calendars). If the VPK provider has more than
one VPK class, the provider may submit information for multiple classrooms on each form with supporting
documents for each class. The director, owner, operator, principal or school district staff at a private provider or
public school must submit Form OEL-VPK 11A and B to the coalition annually. The coalition must complete the
OFFICIAL USE ONLY section on the bottom of Forms OEL-VPK 11A and 11B to verify that the coalition
reviewed the form for accuracy and timeliness.
1.
YES
Is there a completed, signed and dated Form OEL-VPK 10 (Statewide Provider
Registration Application) for each provider? (Rule 6M-8.300(1), FAC)
2.
YES
Is there a completed, signed and dated Form OEL-VPK 11A and B (Class Registration
Application) for each class? (Rule(s) 6M-8.204(3)(a)-(b) and 6M-8.300(2), FAC)
VPKP-B. Statewide Provider Agreement
Before delivering instruction or receiving payment for the VPK Program, a coalition must verify that both it and
the VPK provider (private or public school) sign a Form OEL-VPK 20 (Statewide VPK Provider Agreement) or
Form OEL-VPK 20S (Specialized Instructional Services Provider Agreement) before the coalition pays the
provider. The VPK provider may not offer services or instruction until the provider receives notice from the
coalition of its eligibility to offer VPK services.
A public school district may sign a single provider agreement (Form OEL-VPK 20 or 20S) on behalf of all public
school VPK providers in the district, and the owner or manager of multiple private VPK providers within the
coalition’s service area may sign a single provider agreement on behalf of all of his or her VPK providers. A
coalition is not obligated to pay for costs the provider incurs before the agreement’s beginning date or after the
agreement’s ending date.
The OEL review examines VPK classroom instructors’ credentials and qualifications within private child care
provider sites to establish whether all instructors were qualified before a coalition authorized the instructors to
enter the classroom. Each VPK class must have at least one VPK instructor who is qualified to act as a VPK
instructor. In addition to VPK instructor qualifications, a VPK SIS instructor must have a license or certification
for applied behavior analysis, speech language pathology, occupational therapy, physical therapy, clinical social
work, psychology or have approval from the Florida Department of Education (DOE) as Rule 6A-6.03033, FAC,
describes. A VPK instructor must be of good moral character, must complete a level 2 background screening
before entering the classroom and submit and clear a background rescreening every five years, and must not be
ineligible to teach in a public school due to a suspended or revoked educator certificate.
Statute defines time limits on validity for VPK coursework or credential requirements. All instructors must have
valid credentials before entering a VPK classroom and maintain valid credentials while acting as VPK instructors.
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A private VPK provider must have a VPK director who has a VPK director credential that meets or exceeds the
minimum standards adopted under s. 1002.57, F.S. A VPK director who earned a director credential on or before
December 31, 2006, is exempt from completing additional requirements to obtain a VPK endorsement. A director
who received a director credential on or after January 1, 2007, must complete a series of requirements to receive a
VPK endorsement.
1.
YES
2.
YES
3.
NO
Is there a completed, signed and dated Form OEL-VPK 20 or Form OEL-VPK 20S that
contains all required information and attachments? (ss. 1002.55(2)(i), 1002.55(3)(j) and (k),
1002.61(3)(b), 1002.66 and 1002.75, F.S.; Rule 6M-8.301, FAC)
Has each private provider met the requirements for a legally operating provider eligible to
deliver the VPK Program? (ss. 1002.55(3)(a)-(b), 1002.61(3), 1002.63(3) , 1002.66(4) and
1002.91(7), F.S.; Rule 6M-6A-6.03033, FAC)
Does each private VPK provider have a director with a valid director credential and, if
applicable, a VPK Director Endorsement? (ss. 1002.51(5), 1002.55(3)(g) and 1002.57, F.S.)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#83
4.
NO
Does each lead instructor meet the required credentials? (ss. 1002.55(3)(c), 1002.55(4),
1002.61(4), and 1002.63(4) and (5), F.S.)
The following file(s) did not comply with requirements for CDA, CDAE/FCCPC, equivalent or
higher – #5
5.
YES
6.
NO
Does each substitute instructor meet the required credentials? (ss. 1002.55(3)(e), 1002.61(6)
and 1002.63(6), F.S.; Rule 6M-8.410, FAC)
Does each VPK lead, substitute and secondary instructor for each class a provider offers
have evidence of a current level 2 background screening clearance for the entire classroom
period? (ss. 435.04, 1002.55(3)(d)-(e), 1002.61(5), and 1002.63(5), F.S.; Rule(s) 65C-22.006
and 6M-8.410, FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#40, 102
7.
NO
Does each lead, substitute and secondary instructor for each class that a private provider
offers have evidence of a signed and current Affidavit of Good Moral Character (AGMC)?
(ss. 435.04 and 1002.55(3)(d)-(e), F.S.; Rule 6M-8.410, FAC)
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#56
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – # 5, 40, 56, 83, 102
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VPKP-C. Program Classroom Sizes
A school-year program may not begin instruction more than 14 days before Labor Day. A summer program may
not begin instruction before May 1. A VPK class may not exceed 20 children for a school-year program or 12
children for a summer program. If a mixed group of VPK and non-VPK children are in a class, both groups count
toward the 20-child or 12-child maximum class size. A VPK class may not exceed the maximum class size
enrollment or attendance on a particular day. For school-year classrooms with 12 or more children, a secondary
instructor must be present.
1.
YES
Did the coalition verify that the VPK classroom(s) met the applicable student/teacher ratios
during the review period? (ss. 1002.53(6)(b), 1002.55(3)(f), 1002.61(7) and 1002.63(7), F.S.;
Rule(s) 6M-8.204(3) and 6M-8.400, FAC)
VPKP-D. Statewide Kindergarten Screening; Kindergarten Readiness Rates
Section 1002.69(5), F.S., requires OEL to annually calculate each private and public provider’s VPK readiness
rate. Section 1002.67, F.S., requires the Department of Education (DOE) to develop performance standards for
children in the VPK Program. If a provider’s readiness rate falls below the established level based on assessments,
Rule 6M-8.701(2), FAC, requires OEL to place the provider or school on probation. The provider must then
submit an improvement plan for the coalition or school district’s approval and implement the plan. The plan must
include a DOE-approved curriculum or a staff development plan. OEL is responsible for setting the minimum
readiness rate. If the readiness rate falls below the established level, a VPK provider has 21 calendar days from
OEL’s adoption of the minimum readiness rate(s) to acknowledge status as a low-performing provider through
www.ImproveVPK.org.
Section 1002.69(7), F.S., states that a provider on probation for more than two consecutive years must receive a
good cause exemption to continue operating. Should the provider fail to receive the exemption, s. 1002.67(4)(c)3,
F.S., and Rule 6M-8.702, FAC, require OEL to notify coalitions that they must remove that provider from future
eligibility to provide the VPK Program. The provider must not provide the VPK Program or receive state funds
for providing the VPK Program for five years.
1.
YES
For all sampled providers on probation, did the coalition approve or disapprove the VPK
provider’s improvement plan within 14 days after receiving the improvement plan? (s.
1002.67, F.S.; Rule(s) 6M-8.700 and 6M-8.701, FAC)
2.
NO
For all sampled providers on probation, did the coalition require the providers to submit
and implement an improvement plan according to rule? (ss. 1002.67 and 1002.69, F.S.;
Rule(s) 6M-8.700(2) and (4), and 6M-8.701(2), FAC)
The coalition is out of compliance with this criterion –


3.
YES
One provider on probation (POP) did not submit a provider improvement plan (PIP) at the
end of the 2010-2011 school year. The provider offered VPK classes in 2011-2012.
OEL did not receive documentation from the coalition verifying that five of the POPs
implemented their PIPs.
If a VPK provider was on probation for two consecutive years or more and subsequently
failed to meet the minimum readiness rate, did it receive approval for a good cause
exemption from OEL or did the coalition remove it from delivering the program? (ss.
1002.67(4)(c)3 and 1002.69(7), F.S., and Rule 6M-8.702, FAC)
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OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition submitted policies and procedures for monitoring VPK providers.
VPKP-E. Statewide Information System (EFS) Accuracy
The Early Learning Grant Agreement requires a coalition to use the most current release of the OEL single
statewide information system, currently known as the Enhanced Field System (EFS). A coalition must use the
EFS database to establish eligibility for VPK services. EFS data is the basis for reimbursement and state
reporting.
The review shall consist of comparing VPK provider eligibility files against the EFS database records for
accuracy of entry, timeliness of processing actions and case history note narrations.
1.
NO
Does the information in each VPK provider file match the information in EFS? (s.
1002.82(2)(n), F.S.; Early Learning Grant Agreement (11))
The following file(s) did not comply with all applicable statutes, rules and recommendations –
#88
OEL REQUIRES NO FURTHER CORRECTIVE ACTION. The coalition has completed the
following corrective actions –
The coalition corrected the following file(s) – #88
VPKP-F. VPK Provider Profiles
Section 1002.53 (5), F.S., requires the coalition to provide each parent enrolling a child in the VPK Program with
a profile of every private VPK provider and public school delivering the program within the county where the
parent is enrolling the child. The profiles must include, at a minimum, each provider’s or school’s services,
curriculum, instructor credentials and staff-to-child ratio.
The coalition shall also provide parents with the provider’s or school’s kindergarten readiness rate calculated
according to s. 1002.69, F.S., based upon the most recent available results of the statewide kindergarten screening.
1.
YES
Are VPK profiles available to all parents enrolling or registering their children in the VPK
Program? (s. 1002.53(5), F.S.; Rule 6M-8.201(4)(a), FAC)
2.
YES
Do the VPK profiles include the five required areas? (s. 1002.53(5), F.S.; Rule 6M8.201(4)(a), FAC)
VPKP-G. VPK Provider Previous Corrective Actions
A coalition must submit a corrective action plan (CAP) response to OEL’s written notices of non-compliance
findings within 30 days and then implement the CAP response. The coalition certifies that it has established and
shall implement a monitoring plan, which includes, at a minimum, monitoring or testing of coalition subrecipient
activities, reporting, corrective action resolution and tracking.
1.
N/A
Did the coalition implement VPK provider corrective actions that the previous OEL-issued
Accountability Section review report lists? (Early Learning Grant Agreement (8) and (31))
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VPKP-H. VPK Provider Subcontractor Monitoring
The Early Learning Grant Agreement, section 8, requires a coalition to have and implement an annual monitoring
plan documenting the coalition’s planned monitoring procedures for all contracts, grants, agreements and
programs according to state laws, rules and OEL guidance. The coalition must submit the plan to OEL by Oct. 1
and address, at a minimum, the requirements listed in the VPK Standard Eligibility Review Program Guide,
including all required elements and sample sizes.
The coalition certifies that it has established and shall implement a monitoring plan, which includes, at a
minimum, monitoring or testing of coalition subrecipient activities, reporting, corrective action resolution and
tracking.
1.
N/A
Did the coalition’s monitoring of its subrecipient(s) include each VPK provider criterion the
VPK Standard Eligibility Review Program Guide lists? (Early Learning Grant Agreement (8))
2.
N/A
Did the coalition follow the sample size guidelines during monitoring of its subrecipient(s)
for VPK provider eligibility? (Early Learning Grant Agreement (8))
XIV.
Data Accuracy
The team reviewed selected edit and exception reports, listed below. The purpose of the reports is to identify
anomalies in EFS data that may indicate data entry error or non-compliance in SR or VPK eligibility. Not all files
identified on the reports are in error. The review analysts identified instances during the review of these reports
that required coalition follow-up and OEL team validation. Reports indicated by “*” are standard reports the OEL
DQI unit runs and provides to the coalitions on a quarterly or monthly basis. OEL expects the coalition to follow
up and correct identified items. The coalition shall comply with data correction requests or data cleansing
activities as OEL communicated (Early Learning Grant Agreement Section 11(E)).
Note – Question numbers in this section correspond to question numbers in the Data Accuracy Review Guide and
may not follow the standard numerical order.
DA-A. School Readiness (SR) Edit and Exception Reports
*Active SR file(s) with SSA/SSI income – Assists with identifying if children’s income is excluded properly
and/or if parents’ income is included properly. The report also assists in determining if the case was placed in the
correct billing group.
*Total Family Income exceeds 200 percent – Identifies families who are potentially over income and ineligible
for the program.
*Gold Seal Edit Report – Identifies providers with a Gold Seal payment that have a missing certificate or error
with the certificate end date.
SR Redeterminations Report – Identifies SR child enrollments that do not have program end dates entered into
EFS.
Based on the following EFS reports, is the coalition in compliance with OEL requirements?
4.
NO
*Active
SR file(s) with SSA/SSI income (19)
The review team examined 40 file(s) for compliance. Thirty-five of the reviewed files contained one
or more findings.
5.
N/A
*Total
Family Income exceeds 200 percent (29)
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7.
NO
*Gold
Seal Edit Report (1)
The review team examined 66 file(s) for compliance. Sixty-six of the reviewed files contained one or
more findings.
9.
NO
SR Redetermination Report
OEL examined six months of data for this edit and exception report and found eight files that
were out of compliance. Each file contained one data entry error, which did not impact SR
eligibility or payment. The errors did not result in questioned costs.
The coalition has completed the following corrective actions –



*Active SR file(s) with SSA/SSI income – The coalition corrected case Nos. 2, 5, 6, 8, 10, 11, 12, 14,
15, 16, 17, 18, 20, 21, 22, 23, 24, 28, 29, 30, 31, 32, 33, 34, 35, 36, 39 and 40.
*Gold Seal Edit Report – The coalition corrected Dade County case Nos. 1 through 24, 26 through 34,
36 through 42, 44 through 66 and Monroe County case No. 25.
SR Redeterminations Report – The coalition corrected all cases
OEL recommends corrective action for noncompliance with data accuracy criteria (DA-A). For
all uncorrected findings, the coalition should take the following corrective actions to comply
with all applicable statutes, rules and recommendations –


*Active SR file(s) with SSA/SSI income –
 Case Nos. 4, 9, 13, 19, 26, 27 and 37 – Correct the income type in EFS to SSB and submit a
screenshot.
 Case No. 21 – Submit the 2014 award letter.
*Gold Seal Edit Report – For Dade County case Nos. 21 and 43 submit documentation validating the
provider’s Gold Seal status at the time of payment. If the coalition cannot validate the provider’s Gold
Seal status, complete adjustment in EFS. Submit evidence of the adjustment and screenshots of updates
made in EFS.
DA-B. Voluntary Prekindergarten (VPK) Edit and Exception Reports
VPK Redeterminations Report – Identifies VPK child enrollments that do not have program end dates entered
into EFS.
Is the following EFS report in compliance with OEL requirements?
5.
NO
VPK Redetermination Report
OEL examined six months of data for this edit and exception report and found 236 files did not
include program end dates. The programs were closed at the time of review. The data cleanup
errors did not impact VPK eligibility or payment or result in questioned costs .
The coalition has completed the following corrective actions –
VPK Redeterminations Report – The coalition corrected 231 cases.
OEL recommends corrective action for noncompliance with data accuracy criteria (DA-B). For
all uncorrected findings, the coalition should take the following corrective actions to comply
with all applicable statutes, rules and recommendations –
VPK Redeterminations Report – Correct the remaining five cases and submit screen shots.
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DA-E. DA Previous Corrective Actions
A coalition must submit a corrective action plan (CAP) response to OEL’s written notices of non-compliance
findings within 30 days and then implement the CAP response. The coalition certifies that it has established and
shall implement a monitoring plan, which includes, at a minimum, monitoring or testing of coalition subrecipient
activities, reporting, corrective action resolution and tracking.
1.
N/A
Did the coalition implement DA corrective actions that the previous OEL-issued
Accountability Section review report lists?
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XV.
Recommended Corrective Actions Summary Review
OEL requires the coalition to submit a corrective action plan (CAP) for all compliance issues within 30 days from
receiving this accountability review report. The response should demonstrate the coalition’s steps to address each
compliance issue and the numbered findings on the monitoring spreadsheets. For all uncorrected findings, a
corrective action plan should identify the initial finding’s cause and the coalition’s plan for continued compliance.
See the suggestions below for how to correct findings and avoid future findings.
Coalition Governance (CG)
The coalition had no findings in this review area.
Operations and Program Management (OPM)
The coalition had no findings in this review area.
Child Care Resource and Referral (CCR&R)
The coalition has no pending corrective actions in this review area.
Educational Services Delivery (ESD)
The coalition had no findings in this review area.
School Readiness Eligibility (SR)




SR-B.1 and 2 – For file No. 6, the case is closed and the coalition cannot correct it. The coalition needs to
conduct staff training on identifying incorrect and missing information on at-risk referrals.
SR-M.2 – For file No. 34, conduct staff training regarding obtaining proper income documentation to
establish eligibility. Submit to OEL.
SR-S.1 –
 File No. 6 – Conduct staff training on determining the correct billing group for at risk referrals.
 File No. 34 – Obtain proper documentation to establish TANF or BG8-ECON eligibility.
SR-V.2 – Revise the coalition’s disenrollment policy to comply with the May 15, 2014, OEL-FG 240.04 and
s. 1002.87, F.SS.
School Readiness Payment Validation (SRPV)
The coalition has no pending corrective actions in this review area.
VPK Child Eligibility (VPKC)
The coalition has no pending corrective actions in this review area.
VPK Payment Validation (VPKPV)


VPKPV-A.5 –
 File No. 15 – Submit an EFS screen shot showing a completed adjustment.
 File Nos. 17 and 25 – Clarify to OEL why the coalition completed a payment adjustment instead of an
adjustment to the number of absences.
 File No. 55 – Clarify the case or make an adjustment in EFS to reflect the correct number of absences or
program days and submit documentation. Submit evidence of an adjustment, if necessary.
VPKPV-A.6 –
 File No. 6 – Submit an EFS screen shot showing a completed adjustment.
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

File No. 17 – Clarify why the coalition completed a payment adjustment instead of an adjustment to the
number of absences.
File No. 31 – Clarify the case or make an adjustment in EFS and submit documentation.
VPK Provider Eligibility (VPKP)
The coalition has no pending corrective actions in this review area.
Data Accuracy (DA)



*Active SR file(s) with SSA/SSI income –
 Case Nos. 4, 9, 13, 19, 26, 27 and 37 – Correct the income type in EFS to SSB and submit a screenshot.
 Case No. 21 – Submit the 2014 award letter.
*Gold Seal Edit Report – For Dade County case Nos. 21 and 43 submit documentation validating the
provider’s Gold Seal status at the time of payment. If the coalition cannot validate the provider’s Gold Seal
status, complete adjustment in EFS. Submit evidence of the adjustment and screenshots of updates made in
EFS.
VPK Redeterminations Report – Correct the remaining five cases and submit screen shots.
Suggested Business Practices
See the attached management addendum. OEL does not require corrective action for suggested business practices;
however, OEL highly recommends corrective action to improve the coalition’s service delivery.
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